Vanuatu

Paying Taxes in

Vanuatu

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social Security contributions 12 24 4% gross salaries 4.5
Business license 1 0 various fees depending on turnover (VT 20,000-1,000,000) turnover 2.5
Vehicle tax 1 various rates depending on the size of the engine (VUV 25,000-60,000) 0.5
Municipal property taxes 2 0 various rates unimproved land value 0.5
National Government land tax 2 0 various rates unimproved land value 0.4
Value added tax (VAT) 12 96 12.5% value added
Stamp duty 1 various rates contract value
Totals: 31 120 8.4