LinkedInJuly 21, 2026
Vanuatu scores a perfect 10 on Tax Freedom, with no general income tax, no corporate income tax and no capital gains tax, and still lands at 62.55 on the Lucky Nomads World Index, ranked 140th.
The tax core has held for more than three decades across governments. No general personal income tax, no corporate income tax, no capital gains, no wealth or inheritance tax. Companies under the International Companies Act carry the statutory tax exemptions granted to offshore companies.
The costs are just as measurable. Flight connectivity scores 2.5 and market depth 3.2, both near the bottom of the 23 dimensions. It is not literally tax-free either, a 15 percent VAT applies and rental income can carry a rent tax, and no double tax treaty is in force. The passport lost EU and Schengen visa-free access in February 2023, made permanent in 2025. Banking and mobility both carry friction that price cannot fix.
It fits a narrow brief, low-cost portability and Vanuatu-side tax neutrality on foreign-source income, and little else. The full carousel scores all 23 dimensions so you can read the whole shape before you commit.
Where would a zero-tax base actually rank once your own income, banking and travel needs are weighed in? The free 6 minute diagnostic is in the first comment.
Link in the comments.
Vanuatu