Vanuatu Tipping & Tax Guide for Travellers

VAT Rate: 15% of the price of all goods and services.

A tax applied to all goods and services in Vanuatu is known as Value Added Tax, or "VAT". This tax will be applied to most things that you buy in Vanuatu, from food in restaurants to vehicle hire to any activities you pay for.

Almost all prices displayed in Vanuatu will include VAT, unless stated otherwise. If you're unsure, it's always best to ask whether the price includes VAT.

Goods and Services Exempt from VAT

Some goods and services in Vanuatu are exempt from VAT, including:

• Financial services
• Education supplied by an approved educational institution
• Donated goods and services sold by non-profit organisations
• Residential rental accommodation
• The sale of a property which has been used for residential rental accommodation for at least 5 years.

Learn more about exempt goods on the Vanuatu Customs & Inland Revenue Department website.

Can You Get VAT Refunded in Vanuatu?

Visitors cannot claim a tax refund on VAT in Vanuatu. You can, however, buy goods that are VAT-free, in other words, duty-free in Port Vila and at the arrivals and departures lounges of Bauerfield International Airport – see The Duty-Free Allowances for Vanuatu for more information.

Tourism Levy Rate: VT$200 per room per night.

Vanuatu operates a Tourism Levy that you'll encounter during your stay, VT$200 per person per night when staying in a hotel or resort. This fee is collected directly by your accommodation and is in addition to the standard 15% VAT.

The levy plays a role in supporting the country's tourism marketing and development efforts, which makes sense given tourism's importance to Vanuatu's economy and sustainable growth.

• How much you'll pay: VT$200 per person, per night at most accommodations.
• When you'll pay: Your hotel or resort will typically collect this fee during check-in or add it to your final bill at checkout.
• What it funds: The money goes directly into the Tourism Marketing Development Fund (TMDF).

We recommend confirming with your hotel whether this levy is already included in your booking rate or if it's an additional charge you'll need to budget for.

Why Do You Need to Pay the Tourism Levy Fee in Vanuatu?

The Tourism Levy Fee funds the Tourism Marketing Development Fund, which is a private-sector initiative that brings together tourism operators who contribute through levies (around 0.5% of their revenue).

This fund works closely with the Vanuatu Tourism Office to boost visitor numbers and support sector growth, with plans underway to expand these contributions for even more substantial marketing efforts.

Vanuatu Departure Tax: VT$2,500 for international departures, and VT$200 for domestic departures

Vanuatu has departure taxes for international and domestic flights: VT$2,500 for international departures from Bauerfield International Airport (VLI) and a separate VT$200 provincial tax for many domestic flights (paid separately at the airport).

For the international departure tax, this is included in your airfare.

For domestic flights, the provincial departure tax of VT$200 is not included in tickets and must be paid prior to departure (after check-in) at Port Vila, Efate (VLI); Luganville, Espiritu Santo (SON); Whitegrass, Tanna (TAH); Siwo, Emae (EAE); Tongoa (TGH); Lamen Bay, Epi (LNB); and Valesdir, Epi (VLS).

Note that before boarding, you may be asked to show a Departure Tax Receipt, so keep it handy.

Learn more about the domestic flight process in our guide, Domestic Flights in Vanuatu: Your Guide to Interisland Flights.

For more tips for departure, check out Leaving Vanuatu: Departure Tips LINK#TT074.

Port Dues: VT$7,875 flat fee for up to 30 days, then VT$100 per day after that.

For yachties, when it's time to clear out from Vanuatu, there are a few fees to budget for. The good news? During normal working hours, there are generally no specific Customs or Immigration fees to worry about.

Port Dues

Port Dues are your main expense, and they apply to all visiting small craft. You'll pay VT$7,875 for 30 days (or any part of that period), then VT$100 per day after that. Head to the Ports and Harbours office to sort this out, or if they're not available, the Customs office at your final departure port will do the trick.

If you're planning to clear out from somewhere like Port Resolution instead of the official port at Lenakel, you'll need advance permission (and potentially deep pockets) for the officials' travel costs. This fee (around VT$6,000 for transport), which at least gets split amongst all yachts clearing out together, so the more the merrier!

Fees for Overtime

Timing your departure during normal working hours (Monday to Friday, 7:30 am to 12 pm and 1 pm to 4:30 pm) keeps costs down. Outside these hours, you'll face overtime fees with a minimum three-hour charge per officer:

• 6 am to 7:30 am and 4:30 pm to 6 pm (Monday to Friday): VT$1,000 per hour per officer
• 6 pm to 6 am (Monday to Friday): VT$1,500 per hour per officer
• Weekends and public holidays: VT$2,000 per hour per officer

More information on these fees can be found on the Customs and Inland Revenue website.

If you need to tie up at a government wharf for fuel or supplies, expect wharfage fees based on your vessel's length. You canalso arrange duty-free fuel and goods before clearing out, though Customs will seal everything until you actually leave Vanuatu.

For comprehensive guidance on sailing in these waters, we recommend checking out our Sailing Guide to Vanuatu.