HeavenOceania
Vanuatu
0%effective individual rate
Constitutional zero-tax status. No personal income, capital gains, corporate, or inheritance tax. First country to accept Bitcoin for citizenship by investment (~$130K).
FATCA Partner
No
FATF Status
Clear
EU Blacklist
Yes
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0%
Income Tax on Crypto0%
Corporate Tax0%
VAT on Crypto0%
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
All gains tax-free, constitutionally protected
Regulation & Residency
Regulatory Body
Reserve Bank of Vanuatu
Residency Requirement
Citizenship by Investment ~$130K (single applicant); accepts BTC payment
Reporting Requirements
Minimal
Citizenship & Residency Path
Citizenship by Investment from $130K (fastest CBI program, ~30 days)
Notable Conditions
- →Zero-tax status enshrined in constitution
- →First country to accept BTC for citizenship
- →Fastest CBI programs in the world
- →EU suspended visa-free access for Vanuatu passports in 2022 (due diligence concerns)
- →Remote Pacific location
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Low
Quality of Life
Moderate
Lifestyle Scores
Safety7/10
Healthcare4/10
Institutions4/10
Business Ease5/10
Int'l Schooling2/10
Privacy8/10