Vanuatu captive domicile overview
2025-10-31
Small South Pacific offshore captive domicile; very low cost, serving mainly Australian and offshore clients.
| Active captives | 4 licensed captives (current RBV register) |
| Minimum capital | US$100,000 for captives writing general insurance business (RBV may require more) |
| Annual licence fee | Licence fee US$2,000/year; application US$250 |
| Tax treatment | No corporate income or capital gains tax - a tax-neutral offshore jurisdiction |
| Regulator | Reserve Bank of Vanuatu (RBV) |
Data updated October 2026, compiled from regulator statistics and industry sources (Captive Review, Business Insurance, etc.). Figures refer to the most recent available year; please refer to regulator disclosures for the latest data.