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: 200 VT per room per night.

Vanuatu operates a Tourism Levy that you'll encounter during your stay, 200 VT 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: 200 VT 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: 2,500 VT for international departures, 200 VT for airport domestic departures, and 100 VT for seaport 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 the Domestic Departure Tax, it's a little more complicated.

How Does the Domestic Departure Tax Work in Vanuatu?

For domestic flights, the provincial departure tax of 200 VT 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).

The process is straightforward: after checking in for your domestic flight, proceed to the departure tax counter with your boarding pass and valid ID (passport for internationals; driving license, VNPF or National ID for locals). Staff will stamp your boarding pass once payment is made; keep this stamped boarding pass as you'll need to show it before boarding, and you may be sent back if the stamp is missing.

Credit cards are not accepted, so ensure you have cash available.

Several exemptions apply: children under 2 years old, adults over 70, passengers with disabilities or requiring urgent medical evacuation, domestic transit passengers, and airport duty staff. The tax only applies when departing - you won't pay this fee when arriving at your destination.

Note that this departure tax cannot be prepaid through travel agents or with your ticket - payment must be made in person at the airport departure tax counter, which operates for every domestic flight.

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

For departing domestically via ferry, the Domestic Departure Tax is half the price at 100 VT per person.

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

Port Dues: 7,000 VT flat fee for up to 30 days, then 100 VT 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 7,000 VT for 30 days (or any part of that period), then 100 VT per day after that. You must pay this fee to the Customs office at your final departure port.

For more information, check out the Vanuatu Customs & Inland Revenue website.

Clearing In or Out at Unofficial Ports

If you're planning to clear out from undeclared ports 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 for transport (around 6,000 VT but can vary with fuel prices), 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) does not incur extra charges. 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): 1,000 VT per hour per officer
• 6 pm to 6 am (Monday to Friday): 1,500 VT per hour per officer
• Weekends and public holidays: 2,000 VT per hour per officer

More information on these fees, again, 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 can also 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.