Vanuatu’s economy is now developing in two directions: agriculture and the urban business sector. The general situation in Vanuatu is very favorable for obtaining a Vanuatu citizenship for investment: the state attracts foreign investments by all means, actively developing the banking sector, creating environments for starting a business, opening banks, obtaining licenses, etc. Vanuatu citizenship by investment is available to applicants who invest from $130,000 into a local development fund.

The corporate tax rate for offshore and local companies is 0%. A registered offshore company in Vanuatu is guaranteed a 20 year tax break. The main and largest tax is VAT: hotels, restaurants and other catering establishments. Shops are taxed at a rate of 12.5%.

In Vanuatu, there are no taxes for: individuals,  capital, inheritance and donation, dividends, interest, royalties, licenses, turnover and exchange activities. Accounting reports are not subject to audit and information from the report is considered confidential.

As a rule, an Exempted Company is used to register offshore companies in Vanuatu. This form is characterized by the presence of a registered office, agent and secretary. The management structure of the company must also include at least two shareholders and a director. There are no residency requirements and owners can be both individuals or legal entities.