Vanuatu Capital Gains Tax Guide: 0% CGT — No Capital Gains Tax 2026
Vanuatu imposes zero capital gains tax on all asset classes. There is no CGT on real estate, shares, securities, cryptocurrency, business assets, or any other capital asset. Gains from the sale or disposal of any asset are entirely tax-free. Here is how capital gains taxation works in 2026.
Vanuatu has no capital gains tax regime whatsoever. Unlike countries that exempt certain types of gains but tax others, Vanuatu has no legislation imposing tax on capital gains. This applies to all taxpayers — residents and non-residents, individuals and companies. There is no distinction between short-term and long-term holdings, no holding period requirements, and no exemptions — because there is no CGT at all. The VRC has no role in capital gains taxation. Investment income guide →
Real-world example: An individual purchases a beachfront property in Efate for VUV 20,000,000 and sells it 2 years later for VUV 30,000,000. Gain: VUV 10,000,000. CGT: VUV 0. An investor buys shares in a Vanuatu company for VUV 5,000,000 and sells them for VUV 15,000,000. CGT: VUV 0. A crypto trader makes VUV 8,000,000 in gains from trading. CGT: VUV 0. In Australia, the same real estate gain would incur 50% CGT discount (if held >12 months) and tax at marginal rates up to 45%. In New Zealand, the gain would be taxed at up to 39% if the property was purchased with intent to sell. Property transfer costs →
Assets Not Subject to CGT
- Real estate: Gains from sale of residential, commercial, industrial, or land are 0% CGT
- Shares and securities: Gains from sale of company shares, bonds, debentures, and other financial instruments
- Cryptocurrency: Gains from crypto trading, investing, mining, staking — 0% CGT
- Business assets: Gains from sale of business equipment, goodwill, or entire business
- Intellectual property: Gains from sale of patents, trademarks, copyrights
- Personal assets: Gains from sale of vehicles, artwork, jewelry, collectibles
- Foreign assets: Gains from sale of any asset located outside Vanuatu
The complete absence of CGT applies regardless of holding period, frequency of transactions, or taxpayer status. There is no deemed disposal, no exit tax, and no CGT on gifts or transfers.
Comparison with Countries That Tax Capital Gains
- Vanuatu: 0% on all assets, no holding period requirements
- Australia: 50% discount on assets held >12 months, taxed at marginal rates up to 45%
- New Zealand: Bright-line test on residential property (5-10 years), 39% top rate
- Fiji: 10% CGT on certain real estate disposals
- Papua New Guinea: No general CGT but specific rules apply
- United States: 0-20% federal CGT plus 3.8% NIIT, state taxes up to 13.3%
- United Kingdom: 10-20% on assets, 18-24% on residential property
Vanuatu's 0% CGT makes it one of the most attractive jurisdictions globally for investment, trading, and asset holding. No other Pacific nation offers such a comprehensive zero-CGT regime.
Property Transfer Stamp Duty
While there is no CGT on real estate, Vanuatu does impose stamp duty on property transfers: 3% for Vanuatu citizens and residents, 5% for foreign buyers. This is a transaction tax, not a capital gains tax. It is payable by the buyer at the time of purchase registration. The stamp duty is calculated on the higher of the purchase price or the government valuation. Property tax guide →
Is CGT really 0% on everything?
Yes. Vanuatu has no capital gains tax legislation. There is no tax on any capital gain regardless of the asset type, holding period, or taxpayer status. This is confirmed by Vanuatu's tax laws, which simply do not include any CGT provisions.
Do I need to report capital gains to Vanuatu authorities?
No. There is no requirement to report capital gains to the VRC or any other Vanuatu authority. Since there is no CGT, there is no reporting form, no filing obligation, and no declaration required for capital gains.