Vanuatu Compliance Report

Regulatory Overview

Regulatory Status

Some rules exist but significant gaps; draft legislation or limited guidance

Key Regulator(s)

Vanuatu Financial Services Commission, Bank of Vanuatu Statement

Primary Legislation

Vanuatu Financial Services Commission - Virtual Asset Providers Act No. 27 of 20, Financial Dealers Licensing Act [CAP 70]: While the VAPA 2023 is specific, the g, Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2017 (as ame, Policies and procedures for compliance with the AML/CTF Act (Section 17)., AML CFT Act 2014, Governs the incorporation and regulation of International Companies in Vanuatu,, International Companies Act CAP 222, or a similar license under the new Act, While the Securities Act 2023 is newer and more specific to securities offerings

Travel Rule

Not adopted

Tax Reporting

No Capital Gains Tax: Vanuatu does not levy a capital gains tax on individuals or corporations.. Crypto Treatment: As there is no capital gains tax regime in Vanuatu, any profits realized from the sale or exchange of cryptocurrencies, regardless of the holding period, are not subject to capital gains tax.. No Personal or Corporate Income Tax: Vanuatu does not impose personal income tax or corporate income tax on profits derived from business activities (for international companies and typically for resident companies beyond business license fees).. Crypto Treatment: Profits generated from cryptocurrency activities, such as trading, mining, staking, or providing crypto-related services, are generally not subject to income tax in Vanuatu. This applies to both individuals and businesses established in Vanuatu.. Vanuatu VAT: Vanuatu operates a Value Added Tax (VAT) system, which applies to the supply of most goods and services in Vanuatu. The standard VAT rate is 15%.

Key Facts

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