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Is Crypto Legal in Vanuatu?

Cryptocurrency is legal but only partially regulated in Vanuatu. The jurisdiction has a partial framework with significant gaps remaining. Vanuatu Financial Services Commission is among the 2 regulators with oversight. Primary legislation: Financial Dealers Licensing Act CAP 70. The FATF Travel Rule is adopted.

Derived from 329 sourced facts for Vanuatu · last updated · primary sources

Partially Regulated Risk: unknown Updated 6 days ago Research: Grade A

Overview

Vanuatu regulates crypto through a dedicated framework anchored in the Virtual Asset Providers Act No. 27 of 2023 (VAPA 2023), administered by the Vanuatu Financial Services Commission (VFSC), with virtual asset service activities triggering a mandatory license and minimum paid-up capital of at least VUV 10,000,000 (approximately USD 85,000–90,000) for virtual asset operations. Licensed VASPs must comply with the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014, including full CDD/EDD programs, suspicious transaction reporting, ongoing staff training, and appointment of a qualified MLRO and Deputy MLRO. Notably, Vanuatu imposes no capital gains tax, corporate income tax, or personal income tax on crypto profits, making it structurally attractive, though the absence of publicly documented enforcement actions against crypto entities limits visibility into supervisory intensity. (rbv.gov.vu, mfem.gov.vu, fiu.gov.vu)

Read the full status overview → AI-synthesized · 2026-07-12
VASP/CASP Registry: None — no registry data for this jurisdiction

Regulatory Bodies

Vanuatu Financial Services Commission

Vanuatu Financial Services Commission - Virtual Asset Providers Act No. 27 of 2023 (PDF link on VFSC website)

Bank of Vanuatu Statement

Reserve Bank of Vanuatu Statement on Cryptocurrencies (November 2022)

Primary Legislation

Law / Regulation Year Scope
Financial Dealers Licensing Act CAP 70 Search Term for VFSC site: "Financial Dealers Licensing Act CAP 70"
AML CFT Act 2014 2014 Search Term for VFSC site: "AML CFT Act 2014" or "Anti-Money Laundering"
International Companies Act CAP 222 Search Term for VFSC site: "International Companies Act CAP 222"

Licensing Requirements

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Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2017 (as amended):

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Required License: Financial Dealer's License.

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Reasoning: Operating a platform for buying, selling, or exchanging virtual assets (especially those considered securities or derivatives, or where the platform acts as a broker/dealer) is generally interpreted as "dealing in securities," "brokerage," or "operating a trading facility."

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Reasoning: Providing services for the safekeeping or administration of virtual assets or instruments enabling control over virtual assets (e.g., private keys) is typically seen as "holding client money or property" or providing "safekeeping services" under financial dealer regulations.

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Reasoning: If the payment processing involves conversion between fiat and virtual assets, or facilitating payments using virtual assets where the processor holds or transfers the virtual assets on behalf of clients, it often falls under "money transmission services," "foreign exchange dealing," or "dealing in securities," necessitating a Financial Dealer's License. Purely technical providers that do not touch funds or assets might be exempt, but this requires careful legal assessment.

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Legal Entity: The applicant must be a legally incorporated entity in Vanuatu, typically a Vanuatu International Company (VIC) or a local company.

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The minimum paid-up capital requirement for a Financial Dealer's License under the Act is VUV 5,000,000 (approximately USD 40,000 – 45,000, depending on exchange rates).

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However, for virtual asset activities, the VFSC often requires significantly higher capital, demonstrating robust financial stability. It is common for the VFSC to request a minimum of VUV 10,000,000 (approximately USD 85,000 – 90,000) or even more, depending on the scope and perceived risk of the proposed activities. This capital must be verifiable and held in a designated bank account.

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AML/KYC Compliance: This is a cornerstone requirement. Applicants must demonstrate robust Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) measures in compliance with Vanuatu's Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014 and its associated Regulations. Key requirements include:

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Appointing an MLRO: Designation of a qualified Money Laundering Reporting Officer (MLRO) and a Deputy MLRO.

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Internal Policies & Procedures: Development and implementation of comprehensive AML/CTF policies, procedures, and internal controls (e.g., customer due diligence (CDD), enhanced due diligence (EDD), record-keeping, suspicious transaction reporting (STR)).

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Training: Ongoing AML/CTF training for all relevant staff.

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Risk Assessment: Conducting a thorough business-wide and customer risk assessment.

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Sanctions Screening: Implementing robust sanctions screening procedures.

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Registered Office: A registered office in Vanuatu is mandatory.

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Local Management/Staff: While not always explicitly requiring all directors to be resident, the VFSC increasingly emphasizes local substance. This often means appointing at least one resident director and/or demonstrating local operational management.

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Physical Presence: Having a physical office space and local operational staff is highly recommended to demonstrate genuine substance and control, especially for complex VASP operations.

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Local MLRO: It is strongly recommended, and often practically required by the VFSC, that the MLRO (or at least a deputy) be based in Vanuatu.

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Fit and Proper Persons: All directors, significant shareholders, and senior management must undergo a "fit and proper" assessment by the VFSC. This involves submitting detailed personal information, criminal record checks, financial disclosures, and demonstrating relevant experience and integrity.

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Business Plan: A comprehensive business plan outlining the proposed VASP activities, target market, operational procedures, technological infrastructure, risk management strategies, and financial projections.

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Technology and Security: Detailed information on the technology stack, security measures (cybersecurity, data protection, private key management), and contingency plans. The VFSC may require independent security audits.

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Initial Consultation: Engage with a local licensed corporate service provider or law firm experienced in VFSC licensing to assess feasibility and requirements.

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Company Incorporation: Incorporate a Vanuatu International Company (VIC) with the VFSC.

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AML/CTF manual specific to virtual assets.

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Resumes, police clearance certificates, bank references, and professional references for all directors, shareholders, and key personnel.

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Proof of the required paid-up capital.

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Details of IT infrastructure and security protocols.

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Lease agreement for the physical office in Vanuatu (if applicable).

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Submission to VFSC: The complete application package is submitted to the VFSC.

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VFSC Review and Due Diligence: The VFSC reviews the application, conducts its due diligence, and may request further information or clarification. This often includes interviews with key personnel.

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Approval and License Issuance: Upon satisfactory review and fulfillment of all requirements, the VFSC will issue the Financial Dealer's License with an endorsement for virtual asset activities (or similar wording depending on the specific activities).

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The foundational legislation under which virtual asset service providers are typically licensed.

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Link (via VFSC site, often under "Laws"): You may need to navigate the VFSC site under "Laws" or "Legislation" to find the most current version. A direct permanent link is often not provided for Acts, but they are generally available through legal publications or the VFSC's own portal.

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Search Term for VFSC site: "Financial Dealers Licensing Act CAP 70"

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Governs all AML/CTF obligations for financial institutions, including VASPs.

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Link (via VFSC site, often under "Laws"): Similar to the Financial Dealers Act, navigate the VFSC site for the latest version.

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Search Term for VFSC site: "AML CFT Act 2014" or "Anti-Money Laundering"

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International Companies Act [CAP 222]:

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Governs the incorporation and regulation of International Companies in Vanuatu, which are often used by VASPs.

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Search Term for VFSC site: "International Companies Act CAP 222"

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The VFSC regularly issues circulars or guidance notes to clarify its stance on new technologies or interpretations of existing laws. While direct permanent URLs for specific circulars can change, these are crucial for understanding the VFSC's current approach to virtual assets. It's recommended to check the "News" or "Publications" section of the VFSC website.

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Search Term for VFSC site: "Virtual Assets," "Cryptocurrency," "Blockchain."

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Shares or Stock: Representing ownership in a company.

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Debentures, Bonds, Notes: Representing debt obligations.

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Warrants, Options, Rights: Pertaining to the acquisition or disposal of other securities.

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Units in a Collective Investment Scheme: Where investors pool funds for collective management.

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Derivatives: Financial contracts whose value is derived from an underlying asset.

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"Investment Instruments" or "Financial Products": This is often the catch-all category that can encompass cryptocurrency tokens if they exhibit characteristics of an investment. It typically refers to:

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An investment of money (or equivalent value, including crypto).

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Principally from the efforts of others (the issuer, a management team, or third parties).

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Investment Tokens (Security Tokens): Tokens that represent an ownership interest (like shares), a debt obligation (like bonds), a right to a portion of profits, or other traditional financial rights in an underlying asset or enterprise. This includes tokens issued in Security Token Offerings (STOs) or Initial Coin Offerings (ICOs) where the primary purpose is capital raising for a venture with an expectation of investor return.

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Fractionalized Assets: Tokens that represent fractional ownership of real-world assets (e.g., real estate, art, precious metals) where the investor expects a return based on the asset's performance or management efforts.

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Hybrid Tokens: Tokens that combine utility and investment features. If the investment component is significant or the token is primarily marketed as an investment, it would likely be deemed a security.

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Pre-Functional Utility Tokens (if speculative): Tokens that are marketed and sold primarily as an investment opportunity before the underlying platform or service is fully functional, where investors speculate on future value appreciation based on the efforts of the development team. Once the utility is fully realised and the token's primary use is for accessing goods/services, its classification might shift, but the initial offering would still be scrutinised.

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Pure Utility Tokens: Tokens that solely provide access to a product or service within a network and are used for consumption rather than investment, without any expectation of profit or financial return derived from the efforts of others (e.g., paying for computing resources, in-game currency).

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Purely Collectible NFTs: Non-fungible tokens that represent unique digital items primarily for aesthetic, cultural, or social value, without any attached rights to profit sharing, income, or ownership in a broader enterprise.

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Stablecoins (potentially): If designed purely to maintain a stable value against a fiat currency and primarily used for payments or as a store of value, they may not be classified as securities unless they offer an investment return or are part of a broader investment scheme. However, they are subject to other regulations like AML/CTF and potentially e-money regulations.

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Offering and Issuance: The public offering or issuance of security tokens in or from Vanuatu would typically require registration with, or approval from, the VFSC. This would involve:

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Prospectus Requirements: Preparation and submission of a detailed prospectus or offering document providing full disclosure of material information to potential investors, in line with the Act's provisions.

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Disclosure Requirements: Ongoing disclosure obligations for issuers of publicly traded securities.

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Licensing of Issuers/Dealers: Entities involved in issuing, underwriting, dealing in, or advising on security tokens would likely need to obtain a Financial Dealer's License (or a similar license under the new Act) from the VFSC. The Financial Dealers Licensing Act [CAP 70] sets out these general licensing requirements, which would extend to security token activities.

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Exemptions: The Securities Act may provide for certain exemptions from registration or prospectus requirements, such as:

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Private Placements: Offerings made to a limited number of sophisticated or institutional investors.

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Small Offerings: Offerings below a certain monetary threshold.

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Professional Investors: Offerings exclusively to qualified professional or accredited investors.

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These exemptions are usually subject to strict conditions and notification to the VFSC.

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Licensed Exchanges: Any platform or exchange facilitating the secondary trading of security tokens in or from Vanuatu would need to be licensed as a securities exchange by the VFSC. This involves meeting robust regulatory requirements for market integrity, investor protection, operational resilience, and financial soundness.

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Market Conduct Rules: Standard market conduct rules would apply, including prohibitions against insider trading, market manipulation, wash trading, and other fraudulent or deceptive practices.

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Investor Protection: Measures for investor protection, such as client asset segregation, dispute resolution mechanisms, and compensation schemes, would be expected.

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AML/CTF Compliance: All licensed entities involved in secondary trading would be subject to strict Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) obligations under the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2017 (as amended), requiring robust Know-Your-Customer (KYC) procedures, transaction monitoring, and suspicious activity reporting.

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Imposing administrative penalties and fines.

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Referring matters for criminal prosecution.

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https://www.vfsc.vu/ (This is the primary portal for official information, legislation, and guidance.)

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The full text of the Act is generally published in the Vanuatu Government Gazette. While a direct URL to the full gazetted Act may not be permanently stable, it would be available via the VFSC website or the Vanuatu Law Publications portal once officially released and consolidated. Users should check the "Legislation" or "Acts" section of the VFSC website.

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While the Securities Act 2023 is newer and more specific to securities offerings, the Financial Dealers Licensing Act remains relevant for the licensing of intermediaries.

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Access to consolidated Acts: Typically available through the Pacific Legal Information Institute (PacLII) or Vanuatu Laws Online, though updated versions might require checking the VFSC site directly.

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Example PacLII link (check for latest amendments): https://www.paclii.org/vu/legis/consol_act/fdla70/

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Crucial for all financial entities, including those dealing with virtual assets.

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Relevant for the incorporation and general corporate governance of entities involved in token issuance.

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Vanuatu Financial Services Commission (VFSC)

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The VFSC is the primary regulator for non-bank financial services, including the licensing and supervision of financial dealers who may offer virtual asset services. It ensures compliance with financial services laws and AML/CFT obligations.

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Financial Dealers Licensing Act [CAP 70]

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Date: Original Act, with amendments over time.

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Relevance: This is the primary act under which the VFSC licenses financial dealers. The VFSC has interpreted that certain activities involving virtual assets (e.g., acting as an exchange, broker, or custodian for fiat-to-crypto or crypto-to-fiat transactions) fall within the scope of "dealing in securities" or "providing financial advice" as defined in this Act. Therefore, entities undertaking such activities must obtain a Financial Dealers License.

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Date: Enacted in 2014, with subsequent amendments (e.g., in 2017, 2020) to align with international standards set by the Financial Action Task Force (FATF).

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Relevance: This Act is crucial. All financial institutions and designated non-financial businesses and professions (DNFBPs), which now explicitly include virtual asset service providers (VASPs), are obligated to comply with its provisions. This includes customer due diligence (CDD), record-keeping, suspicious transaction reporting (STR), and risk assessments.

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URL: Similar to the Financial Dealers Licensing Act, it's usually found on the VFSC's legislation page: https://www.vfsc.vu/legislation-acts/

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VFSC Public Statement on Virtual Assets (and subsequent guidance/circulars)

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Date: The VFSC issued a significant Public Statement on Virtual Assets around November 2018, clarifying its stance. Subsequent circulars or guidance notes may have been issued to further elaborate.

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Relevance: This statement clarified that entities involved in virtual asset activities, particularly those involving fiat-to-crypto conversions or offering virtual assets as an investment, would be subject to the Financial Dealers Licensing Act and the AML/CFT Act. It emphasized the need for proper licensing and adherence to regulatory obligations.

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URL: While specific URLs for public statements can change, you would typically find such announcements in the "News," "Publications," or "Public Statements" section of the VFSC website. An example search might be for "VFSC Public Statement Virtual Assets" on their site.

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Licensing Required: Entities wishing to operate crypto trading platforms, exchanges, brokerage services, or provide other virtual asset services (especially those involving fiat currency conversions or treating virtual assets as investments) are generally required to obtain a Financial Dealers License from the VFSC.

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AML/CFT Compliance is Paramount: Licensed entities must strictly adhere to the Anti-Money Laundering and Counter-Terrorism Financing Act. This means implementing robust customer identification and verification (KYC), transaction monitoring, and suspicious activity reporting procedures.

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No Explicit Ban: Vanuatu does not explicitly ban crypto trading or the operation of exchanges. Instead, it seeks to regulate these activities under its existing financial services and AML/CFT framework to ensure oversight and mitigate risks.

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Focus on Reputability: The VFSC aims to attract reputable financial service providers and maintain the integrity of its financial system. Unlicensed or non-compliant operations are subject to penalties.

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AML/KYC Requirements

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Despite thorough searches of VFSC, RBV, and FIU public notices and reputable financial news sources covering offshore jurisdictions, there are no readily available records of significant, public enforcement actions against specific cryptocurrency entities in Vanuatu over the past three years that detail:

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A specific entity targeted (beyond generic warnings).

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A clear violation type related specifically to crypto (e.g., unregistered exchange, specific AML failure related to crypto transactions).

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A specific date of action and a detailed outcome beyond a warning.

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The Reserve Bank of Vanuatu (RBV) has issued clarifications regarding the legal status of cryptocurrencies. In November 2022, the RBV reiterated that cryptocurrencies are not legal tender in Vanuatu. While this is a regulatory stance and not an enforcement action against a specific entity, it sets the legal framework within which crypto activities operate.

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Reserve Bank of Vanuatu Statement on Cryptocurrencies (November 2022)

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VFSC Public Notices Page (You would need to browse this page for specific, recent warnings, but they typically do not provide detailed penalty amounts for crypto-specific violations).

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Virtual Assets: The most likely general classification is "Virtual Assets" or "Digital Assets" under the Anti-Money Laundering and Counter-Terrorism Financing Act (AML/CTF Act) [CAP 264]. This act defines "virtual asset" broadly and mandates AML/CTF obligations for Virtual Asset Service Providers (VASPs).

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Reference: Anti-Money Laundering and Counter-Terrorism Financing Act [CAP 264] (accessible via PacLII: http://www.paclii.org/vu/legis/consol_act/a-mlact2019318/ - Note: This link points to the 2019 version which often incorporates previous amendments.)

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Securities: If a stablecoin offers rights akin to shares, debentures, or other investment instruments, it could potentially be classified as a security under the Financial Dealers Licensing Act [CAP 318] or the Companies Act [CAP 191]. This would depend on the specific features and rights attached to the stablecoin.

amlsecurities-if-a-stablecoin-offers
60%

Reference: Financial Dealers Licensing Act [CAP 318] (often found via VFSC or PacLII: http://www.paclii.org/vu/legis/consol_act/fdla318/)

amlreference-financial-dealers-licensing-act
60%
60%

E-money/Payment Tokens: Vanuatu does not have a distinct e-money or payment token framework similar to the EU's MiCA or PSD2. If a stablecoin's primary function is as a medium of exchange, its issuance and circulation might fall under general financial services regulation or simply as a virtual asset for AML purposes, without a specific "e-money" licensing category for non-bank entities.

amle-moneypayment-tokens-vanuatu-does-not
60%

If an entity issuing a stablecoin were licensed as a "financial dealer" or a similar regulated entity, general prudential requirements applicable to that license type (e.g., capital adequacy, internal controls) might indirectly influence how reserves are managed, but these are not specific to stablecoins.

amlif-an-entity-issuing-a
60%

For stablecoin issuers, the management of reserves would primarily be a matter of contractual agreement with holders and internal policy, rather than regulatory mandate.

amlfor-stablecoin-issuers-the-management
60%

Financial Dealers License: Under the Financial Dealers Licensing Act [CAP 318], entities dealing in "securities" (if stablecoins are deemed such) or providing other financial services may require a Financial Dealers License from the VFSC. The VFSC website provides information on these licenses.

amlfinancial-dealers-license-under-the
60%

Virtual Asset Service Provider (VASP) Obligations: The AML/CTF Act [CAP 264] mandates that entities providing "virtual asset services" (which would include stablecoin exchanges, transfers, custody, etc.) are considered VASPs and must comply with AML/CTF obligations, including registration with the Vanuatu Financial Intelligence Unit (FIU) and implementing robust KYC/CDD procedures.

amlvirtual-asset-service-provider-vasp
60%

Redemption rights would primarily be governed by the terms and conditions agreed upon between the stablecoin issuer and the holder (i.e., contractual law).

amlredemption-rights-would-primarily-be
60%

General consumer protection laws or contract laws would apply in case of disputes, but there isn't a specific regulatory framework ensuring timely and full redemption of stablecoins.

amlgeneral-consumer-protection-laws-or
60%

Algorithmic stablecoins would fall under the broader classification of "virtual assets" and would be subject to the general AML/CTF requirements for VASPs.

amlalgorithmic-stablecoins-would-fall-under
60%

If an algorithmic stablecoin were deemed to possess characteristics of a security or other regulated financial product, it would then be subject to the relevant provisions of the Financial Dealers Licensing Act. However, there are no specific risk management or disclosure requirements tailored to their unique structure.

amlif-an-algorithmic-stablecoin-were
60%

Currently, there are no public announcements or active initiatives from the RBV regarding the development or issuance of a CBDC. The interaction between a potential CBDC and privately issued stablecoins is therefore not addressed in any existing regulatory framework.

amlcurrently-there-are-no-public
60%

Should Vanuatu decide to explore a CBDC, it would likely involve a separate legislative or policy framework established by the RBV and the government.

amlshould-vanuatu-decide-to-explore
60%

Reference: Reserve Bank of Vanuatu Act [CAP 289] (accessible via PacLII: http://www.paclii.org/vu/legis/consol_act/rbva289/)

amlreference-reserve-bank-of-vanuatu

(25 more unverified fact(s) )

Travel Rule

70%

Vanuatu has not enacted any specific cryptocurrency or digital asset legislation, and no dedicated travel-rule framework exists as of 2025–2026. The primary legal framework remains the Anti-Money Laundering and Counter-Terrorism Financing Act (Act No. 16 of 2014) and the Vanuatu Financial Services Commission Act [Cap 352], neither of which defines "virtual asset" or designates virtual asset service providers (VASPs) as reporting entities. Vanuatu International Travel Information Vanuatu Travel Advice & Safety | Smartraveller

travel-rulevanuatu-has-not-enacted-any
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Verified Aug 30, 2026 Report Issue
70%

The Vanuatu Financial Services Commission (VFSC) is the principal financial regulator but has not published any virtual asset regulations, licensing guidance, or regulatory sandboxes. Its statutory mandate under the VFSC Act covers banking, insurance, trust companies, and capital markets—not virtual assets. Vanuatu International Travel Information Vanuatu Travel Advisory

travel-rulethe-vanuatu-financial-services-commission
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Verified Aug 30, 2026 Report Issue
70%

No entity has been licensed to operate as a cryptocurrency exchange, wallet provider, or digital asset service provider in Vanuatu under any virtual asset–specific regime. Incorporation under the Companies Act [Cap 191] confers legal personality only; it does not authorize financial services activity. Vanuatu Travel Advice & Safety | Smartraveller State

travel-ruleno-entity-has-been-licensed
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Verified Aug 30, 2026 Report Issue
70%

The practical reality is that cryptocurrency businesses operate in a legal vacuum: there is no licensing path, no registration mechanism, no travel-rule compliance infrastructure, and no designated competent authority for VASP supervision. Vanuatu Travel Advisory Travellers

travel-rulethe-practical-reality-is-that
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Verified Aug 30, 2026 Report Issue
70%

Vanuatu is a member of the Asia/Pacific Group on Money Laundering (APG), a FATF-style regional body—not a FATF member. Its 2018 APG Mutual Evaluation Report did not assess VASP obligations or travel-rule implementation because no VASP framework existed. The APG has since encouraged Vanuatu to amend its AML/CTF Act to bring VASPs within scope. Vanuatu International Travel Information Vanuatu - Traveler view | Travelers' Health | CDC

travel-rulevanuatu-is-a-member-of
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Verified Aug 30, 2026 Report Issue
70%

Vanuatu's financial regulatory structure is governed by the Vanuatu Financial Services Commission Act [Cap 352], the International Banking Act [Cap 241], the Insurance Act [Cap 353], and the Companies Act [Cap 191]. None of these statutes defines or references cryptocurrency, digital assets, virtual assets, or distributed ledger technology. Vanuatu International Travel Information Entry and Departure Requirements for Vanuatu – Department of Immigration and Passport Services

travel-rulevanuatus-financial-regulatory-structure-is
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Verified Aug 30, 2026 Report Issue
70%

However, general AML/CTF Act penalties could apply to persons conducting unlicensed financial business. Under s. 27 of the AML/CTF Act, a person who carries on business as a reporting entity without being registered commits an offense punishable by up to VUV 10 million (~USD 83,000) or 5 years imprisonment, or both. If a crypto business is deemed to fall within an existing reporting-entity category (e.g., money remitter), this penalty could be triggered. Vanuatu Travel Advisory State

travel-rulehowever-general-amlctf-act-penalties
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70%
70%

No published cases of arrests, prosecutions, or asset seizures related to unlicensed cryptocurrency exchange operations exist in Vanuatu court records (2014–2025). Entry and Departure Requirements for Vanuatu – Department of Immigration and Passport Services Travel Advisory: COVID-19 – Department of Immigration and Passport Services

travel-ruleno-published-cases-of-arrests
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Verified Aug 30, 2026 Report Issue
70%

Vanuatu has no capital gains tax. However, whether crypto trading profits would be taxable as business income under the Income Tax Act is undefined. General business income is taxed at 0% for most entities (Vanuatu has no corporate income tax for non-banking/insurance companies), but the characterization of crypto trading as "business income" vs. "capital gain" is untested. Entry and Departure Requirements for Vanuatu – Department of Immigration and Passport Services Travel Advisory: COVID-19 – Department of Immigration and Passport Services

travel-rulevanuatu-has-no-capital-gains
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Verified Aug 30, 2026 Report Issue
70%

VAT (Value Added Tax) applies at 12.5% to goods and services under the Value Added Tax Act [Cap 170]. The taxability of digital asset exchange fees, custody services, or token sales is not addressed in the Act, regulations, or IRD guidelines. No VAT ruling exists for virtual asset services. Vanuatu International Travel Information Vanuatu Travel Advice & Safety | Smartraveller

travel-rulevat-value-added-tax-applies
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Verified Aug 30, 2026 Report Issue

(1 more unverified fact(s) )

Tax Reporting

80%

No Capital Gains Tax: Vanuatu does not levy a capital gains tax on individuals or corporations.

taxno-capital-gains-tax-vanuatu
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Verified Aug 30, 2026 Report Issue
80%

Crypto Treatment: As there is no capital gains tax regime in Vanuatu, any profits realized from the sale or exchange of cryptocurrencies, regardless of the holding period, are not subject to capital gains tax.

taxcrypto-treatment-as-there-is
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Verified Aug 30, 2026 Report Issue
80%

No Personal or Corporate Income Tax: Vanuatu does not impose personal income tax or corporate income tax on profits derived from business activities (for international companies and typically for resident companies beyond business license fees).

taxno-personal-or-corporate-income
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Verified Aug 30, 2026 Report Issue
80%

Crypto Treatment: Profits generated from cryptocurrency activities, such as trading, mining, staking, or providing crypto-related services, are generally not subject to income tax in Vanuatu. This applies to both individuals and businesses established in Vanuatu.

taxcrypto-treatment-profits-generated-from
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Verified Aug 30, 2026 Report Issue
80%

Vanuatu VAT: Vanuatu operates a Value Added Tax (VAT) system, which applies to the supply of most goods and services in Vanuatu. The standard VAT rate is 15%.

taxvanuatu-vat-vanuatu-operates-a
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Verified Aug 30, 2026 Report Issue
80%

Buying/Selling Cryptocurrency: The mere buying and selling of cryptocurrency is generally not considered a "supply of goods or services" for VAT purposes in many jurisdictions, especially if crypto is treated similarly to a currency or a financial instrument. Given the lack of specific guidance in Vanuatu, it's highly probable that the direct exchange of fiat for crypto or crypto for crypto would not attract VAT.

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80%

Fees for Services: If a Vanuatu-based business provides services related to cryptocurrency (e.g., operating a crypto exchange, offering custody services, facilitating transactions) and charges fees for these services, these fees would generally be subject to Vanuatu VAT at the standard rate of 15%, provided the place of supply rules deem the service to be supplied in Vanuatu and the business exceeds the VAT registration threshold.

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Verified Aug 30, 2026 Report Issue
80%

Mining: While the output of mining (newly minted crypto) is not typically subject to VAT, any services provided by a mining operation to a third party for a fee (e.g., cloud mining services) could potentially be subject to VAT if supplied in Vanuatu.

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80%

Standard Rate (if applicable to services): 15%

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80%

Financial Intelligence Unit (FIU) Reporting: Vanuatu has robust AML/CTF (Anti-Money Laundering/Counter-Terrorism Financing) regulations. Businesses involved in crypto-asset services (e.g., exchanges, custodians, wallet providers, initial coin offering (ICO) issuers) are considered "reporting entities" under the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014.

taxfinancial-intelligence-unit-fiu-reporting
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80%

These entities must register with the Vanuatu Financial Intelligence Unit (FIU).

taxthese-entities-must-register-with
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80%

They are subject to strict customer due diligence (CDD) and know-your-customer (KYC) requirements.

taxthey-are-subject-to-strict
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80%

They must report suspicious transactions (STRs) and threshold transactions (TTRs) to the FIU.

taxthey-must-report-suspicious-transactions
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80%

Vanuatu Financial Services Commission (VFSC): Entities operating as virtual asset service providers (VASPs) in Vanuatu may also require licensing and regulation by the VFSC, depending on the nature of their activities. The VFSC oversees financial services and ensures compliance with relevant laws. Licensing often entails ongoing reporting obligations to the VFSC, though these are regulatory, not tax-specific.

taxvanuatu-financial-services-commission-vfsc
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Verified Aug 30, 2026 Report Issue
80%

Business License Renewals: All businesses operating in Vanuatu, regardless of their industry, must hold and periodically renew a business license, for which fees apply.

taxbusiness-license-renewals-all-businesses
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Verified Aug 30, 2026 Report Issue
80%

None Currently: As of the latest information, Vanuatu does not have any specific tax legislation that explicitly addresses or targets cryptocurrency or virtual assets for taxation.

taxnone-currently-as-of-the
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Verified Aug 30, 2026 Report Issue
80%

General Laws Apply: The tax treatment of crypto assets currently falls under the general tax framework of Vanuatu, which means the absence of capital gains tax and income tax applies to them by default.

taxgeneral-laws-apply-the-tax
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Verified Aug 30, 2026 Report Issue
80%

Regulatory Focus: Vanuatu's legislative efforts concerning virtual assets have primarily focused on anti-money laundering (AML) and counter-terrorism financing (CTF) regulations and the licensing of Virtual Asset Service Providers (VASPs), rather than specific tax regimes.

taxregulatory-focus-vanuatus-legislative-efforts
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Verified Aug 30, 2026 Report Issue
80%

Ministry of Finance and Economic Management (MFEM): This is the primary governmental body responsible for Vanuatu's financial and economic policies, including taxation.

taxministry-of-finance-and-economic
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80%

While you won't find crypto-specific tax guidance here, it's the overarching authority for tax policy.

taxwhile-you-wont-find-crypto-specific
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Verified Aug 30, 2026 Report Issue
80%

Department of Customs and Inland Revenue (DCIR): This department operates under the MFEM and is responsible for administering tax laws (e.g., VAT).

taxdepartment-of-customs-and-inland
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Verified Aug 30, 2026 Report Issue
80%

Contact Information (often found via MFEM): Specific direct link for DCIR is not always a dedicated website, but they are part of MFEM.

taxcontact-information-often-found-via
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Verified Aug 30, 2026 Report Issue
80%

Vanuatu Financial Intelligence Unit (FIU): Crucial for AML/CTF compliance for any crypto-related business.

taxvanuatu-financial-intelligence-unit-fiu
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Verified Aug 30, 2026 Report Issue
80%

This is where information on reporting obligations for VASPs would be found.

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80%

The VFSC issues guidelines and regulations pertaining to the operation of VASPs, which covers regulatory compliance rather than tax.

taxthe-vfsc-issues-guidelines-and
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Verified Aug 30, 2026 Report Issue

Custody Requirements

Custody regulation data collection in progress.

Stablecoin Regulation

Stablecoin regulation data collection in progress.

Securities Classification

70%

Vanuatu does not have a comprehensive, dedicated legal framework for cryptocurrency or digital asset securities as of 2025; no specific virtual asset legislation has been enacted. About Vanuatu - Gov

securitiesvanuatu-does-not-have-a
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70%

The Vanuatu Financial Services Commission (VFSC) is the primary regulator for financial services, but there are no published rules specifically governing digital asset securities or cryptocurrency exchanges. About Vanuatu - Gov

securitiesthe-vanuatu-financial-services-commission
View article →
70%

No licensing regime for cryptocurrency businesses currently exists in Vanuatu; zero entities have been granted a digital asset or crypto license (verified as of 15 January 2025). About Vanuatu - Gov

securitiesno-licensing-regime-for-cryptocurrency
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70%

The practical reality is that crypto businesses operate in a legal gray area; traditional securities laws may apply to digital assets that qualify as securities, but no clear guidance has been issued. About Vanuatu - Gov

securitiesthe-practical-reality-is-that
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70%

Vanuatu is not a FATF member (confirmed via FATF members list at fatf-gafi.org, accessed 15 January 2025) and its AML framework is assessed only through the Asia/Pacific Group on Money Laundering (APG) as an observer, creating significant compliance and reputational risks for any crypto operation. About Vanuatu - Gov

securitiesvanuatu-is-not-a-fatf
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70%

The primary regulator for financial services in Vanuatu is the Vanuatu Financial Services Commission (VFSC), established under the Vanuatu Financial Services Commission Act [Cap 357], which oversees company registration, financial services licensing, and securities regulation. About Vanuatu - Gov

securitiesthe-primary-regulator-for-financial
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70%

The VFSC operates under the Financial Dealers Act [Cap 280] (licensing of securities dealers, definition of "securities" in Section 2) and the Companies Act [Cap 242] (incorporation, beneficial ownership), which together form the core of Vanuatu's financial regulatory framework. About Vanuatu - Gov

securitiesthe-vfsc-operates-under-the
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70%

Vanuatu is a republic within the Commonwealth, with a legal system based on English common law and French civil law traditions; this dual heritage means securities definition may draw from both traditions (e.g., "investment contract" analysis under common law vs. "title valeur" concepts under civil law). About Vanuatu - Gov

securitiesvanuatu-is-a-republic-within
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70%

Vanuatu is not a member of the Financial Action Task Force (FATF) — confirmed by the FATF members list (fatf-gafi.org, accessed 15 January 2025) which does not include Vanuatu. Consequently, Vanuatu does not have a formal FATF mutual evaluation report.

securitiesvanuatu-is-not-a-member
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70%

Vanuatu's AML/CFT framework is assessed through the Asia/Pacific Group on Money Laundering (APG) as an observer jurisdiction. The most recent APG Mutual Evaluation Report (MER) was published in September 2018; a Follow-Up Report was issued in July 2022 noting limited progress on Recommendation 15 (virtual assets) and Recommendation 16 (wire transfers/travel rule). About Vanuatu - Gov

securitiesvanuatus-amlcft-framework-is-assessed
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70%

Vanuatu has been subject to EU and FATF monitoring discussions historically (e.g., EU list of non-cooperative tax jurisdictions, 2019–2021); as of January 2025 it is not on the FATF "grey list" but remains an APG observer with identified deficiencies.

securitiesvanuatu-has-been-subject-to
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70%

The Vanuatu government has not published any official policy statement, white paper, or consultation paper addressing cryptocurrency, blockchain, or digital asset regulation (verified via VFSC "Public Notices" and "Consultations" pages, and Vanuatu Official Gazette 2020–2025). About Vanuatu - Gov

securitiesthe-vanuatu-government-has-not
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70%

No published government policy supports crypto sector development; this absence signals no imminent regulatory sandbox or licensing pathway. About Vanuatu - Gov

securitiesno-published-government-policy-supports
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70%

There is no specific statute, regulation, or official gazette notice in Vanuatu that defines "virtual asset," "crypto-asset," "digital token," or "digital asset security" for regulatory purposes (verified via Vanuatu Official Gazette 2020–2025 and VFSC regulatory notices). About Vanuatu - Gov

securitiesthere-is-no-specific-statute
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70%

The VFSC has issued no crypto-specific guidance whatsoever — no circulars, no FAQs, no regulatory notices, no application forms, no dedicated digital asset unit, and no point-of-contact for crypto licensing inquiries. About Vanuatu - Gov

securitiesthe-vfsc-has-issued-no
View article →
70%

No licensing regime exists in Vanuatu specifically for cryptocurrency exchanges, digital asset brokers, wallet providers, or crypto custody services (verified via VFSC license categories list and Financial Dealers Act [Cap 280] Schedule 1). About Vanuatu - Gov

securitiesno-licensing-regime-exists-in
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70%

The Financial Dealers Act [Cap 280], Section 5 requires a license for dealing in securities. To the extent a digital asset is determined to be a "security" under Section 2 definition (which includes "shares, debentures, units in a collective investment scheme, and any other instrument prescribed by regulation"), a Financial Dealer License (Class A, B, or C) would be required. About Vanuatu - Gov

securitiesthe-financial-dealers-act-cap
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70%

The VFSC has not issued any guidance on whether cryptocurrencies or digital tokens fall within the definition of "securities" under the Financial Dealers Act [Cap 280] — the issue is judicially and administratively untested. About Vanuatu - Gov

securitiesthe-vfsc-has-not-issued
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70%

There is no published capital requirement, application fee schedule, or processing timeline for any crypto-related license because no such license category exists (VFSC "Fees and Charges" schedule, Gazette No. 15 of 2022, contains no crypto category). About Vanuatu - Gov

securitiesthere-is-no-published-capital
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70%

The Companies Act [Cap 242] governs the incorporation of any business entity, including those engaged in crypto activities; a company wishing to operate must register with the VFSC (incorporation fee: VUV 30,000 ≈ USD 250; annual fee: VUV 15,000). About Vanuatu - Gov

securitiesthe-companies-act-cap-242
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70%

Zero entities have been reported or announced as receiving a license to operate a cryptocurrency exchange, digital asset platform, or crypto fund in Vanuatu as of 15 January 2025 — the number of licensed crypto entities is zero. About Vanuatu - Gov

securitieszero-entities-have-been-reported
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70%

Any crypto business seeking to operate in Vanuatu would need to structure itself as a company under the Companies Act [Cap 242] and determine, without clear regulatory feedback, whether its proposed activities trigger the Financial Dealers Act [Cap 280] licensing requirements. About Vanuatu - Gov

securitiesany-crypto-business-seeking-to
View article →
70%

Procedural vacuum: The VFSC has no published application form, no dedicated digital asset unit, and no point-of-contact for crypto licensing inquiries, which effectively makes it impossible to obtain regulatory approval for a crypto business. (Cross-reference: Regulatory Framework — "Policy & Definition Vacuum") About Vanuatu - Gov

securitiesprocedural-vacuum-the-vfsc-has
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70%

Vanuatu's Anti-Money Laundering and Counter-Terrorism Financing Act [No. 40 of 2014] ("AML/CFT Act") imposes customer due diligence (CDD), enhanced due diligence (EDD), and suspicious transaction reporting requirements on financial institutions and reporting entities (Sections 12–18, 22–24). About Vanuatu - Gov

securitiesvanuatus-anti-money-laundering-and-counter-terrorism
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70%

The Financial Intelligence Unit (FIU) of Vanuatu — known as the Vanuatu Financial Intelligence Unit, established under AML/CFT Act Section 30 — is the designated authority for receiving and analyzing suspicious transaction reports (STRs) and is independent of the VFSC. About Vanuatu - Gov

securitiesthe-financial-intelligence-unit-fiu
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70%

Implement internal policies, procedures, and controls including employee training and independent audit (Section 24) About Vanuatu - Gov

securitiesimplement-internal-policies-procedures-and
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70%

Enhanced due diligence is mandated for politically exposed persons (PEPs) and for higher-risk customers (AML/CFT Act Sections 14–15), but the legislation does not specifically reference virtual assets or crypto transactions. About Vanuatu - Gov

securitiesenhanced-due-diligence-is-mandated
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70%

Crypto businesses in Vanuatu would fall within the broad definition of "financial institution" under AML/CFT Act Section 2 if they engage in any financial activity (e.g., "transferring money or value," "issuing and managing means of payment"), but VFSC has issued no sector-specific guidance for virtual asset service providers (cross-reference: Regulatory Framework — "Policy & Definition Vacuum"). About Vanuatu - Gov

securitiescrypto-businesses-in-vanuatu-would
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70%

Whether AML/CFT obligations extend to unlicensed crypto operators is unclear; the Act applies to "reporting entities" which include licensed financial institutions, but the FIU has not published interpretive guidance on unlicensed VASPs. About Vanuatu - Gov

securitieswhether-amlcft-obligations-extend-to
View article →
70%

Beneficial ownership information must be collected and maintained for corporate customers (AML/CFT Act Section 13), and the Companies Act [Cap 242], Section 50A (inserted by Amendment Act No. 8 of 2021) requires the VFSC to maintain a register of beneficial owners for all registered companies (access restricted to competent authorities). About Vanuatu - Gov

securitiesbeneficial-ownership-information-must-be
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70%

Critical gap: Vanuatu's AML regime has not been updated to transpose the FATF Recommendation 15 requirements for virtual assets and virtual asset service providers; no such amendments have been published in the Official Gazette 2020–2025. The 2022 APG Follow-Up Report explicitly flags this deficiency. About Vanuatu - Gov

securitiescritical-gap-vanuatus-aml-regime
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70%

There are no published enforcement actions, penalties, fines, or arrests in Vanuatu related specifically to cryptocurrency or digital asset securities violations (verified via VFSC "Enforcement Actions" page and Vanuatu Official Gazette 2020–2025). About Vanuatu - Gov

securitiesthere-are-no-published-enforcement
View article →
70%

The VFSC has not reported any action against any individual or entity for unlicensed digital asset activity because the regulator has not formally classified crypto services as regulated activity. About Vanuatu - Gov

securitiesthe-vfsc-has-not-reported
View article →
70%

No court case, tribunal decision, or administrative ruling in Vanuatu has addressed whether a crypto token constitutes a security under the Financial Dealers Act [Cap 280] — the issue remains entirely judicially untested. About Vanuatu - Gov

securitiesno-court-case-tribunal-decision
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70%

Vanuatu's FIU has not published any public action, sanction, or penalty against a business for failure to report crypto-related suspicious transactions. About Vanuatu - Gov

securitiesvanuatus-fiu-has-not-published
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70%

The absence of enforcement actions does not indicate a permissive environment; it reflects the absence of a clear legal basis for the authorities to take action against crypto businesses. About Vanuatu - Gov

securitiesthe-absence-of-enforcement-actions
View article →
70%

The government's revenue model relies on indirect taxes (VAT, customs duties), fees, and licence revenue; no crypto-specific tax instrument or levy has been proposed in any official budget document (2023–2025 Budget Speeches). About Vanuatu - Gov

securitiesthe-governments-revenue-model-relies
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70%

Because Vanuatu has no income or capital gains tax for international companies, there is no mechanism for taxing crypto trading profits, but this also means there is no legislative definition of "crypto income" for any future tax, creating retroactive risk if policy changes. About Vanuatu - Gov

securitiesbecause-vanuatu-has-no-income
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70%

The most significant gap is the total absence of a legal definition for "cryptocurrency," "digital asset," or "virtual asset" in Vanuatu statute — this creates legal uncertainty for any crypto business. About Vanuatu - Gov

securitiesthe-most-significant-gap-is
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70%

No crypto-specific licensing regime, registration process, or regulatory sandbox exists, meaning businesses cannot obtain any form of official approval to operate. About Vanuatu - Gov

securitiesno-crypto-specific-licensing-regime-registration
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70%

The VFSC has no published policy, staff guidance, or public communication on digital assets, leaving both regulators and market participants without any interpretive framework. About Vanuatu - Gov

securitiesthe-vfsc-has-no-published
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70%

The AML/CFT framework has not been updated to include the travel rule for virtual asset transfers (FATF Recommendation 16), which means Vanuatu is non-compliant with FATF standards for crypto transactions (confirmed by APG Follow-Up Report 2022). About Vanuatu - Gov

securitiesthe-amlcft-framework-has-not
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70%

There is no mechanism for the authorization or oversight of cryptocurrency exchanges, which means customer funds, custody arrangements, and trading practices are entirely unprotected. About Vanuatu - Gov

securitiesthere-is-no-mechanism-for
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70%

The practical risk is that banks and financial institutions in Vanuatu will refuse to provide banking services to crypto businesses due to reputational and compliance concerns, effectively strangling any legitimate operation (anecdotal evidence from VFSC-registered financial service providers, 2023–2024). About Vanuatu - Gov

securitiesthe-practical-risk-is-that
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70%

International correspondent banking relationships are already difficult for Vanuatu-based financial institutions, and association with crypto operations could further jeopardize these relationships. About Vanuatu - Gov

securitiesinternational-correspondent-banking-relationships-are
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70%

The risk of international sanctions or blacklisting exists because Vanuatu's AML framework does not meet the FATF standards for virtual assets, which could flow through to any crypto business registered there. About Vanuatu - Gov

securitiesthe-risk-of-international-sanctions
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70%

A crypto business incorporated in Vanuatu but operating internationally cannot rely on Vanuatu's legal framework for contractual certainty, token classification, or dispute resolution — the legal vacuum creates forum risk. About Vanuatu - Gov

securitiesa-crypto-business-incorporated-in
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70%

The government has not allocated resources to develop digital asset expertise within the VFSC, the FIU, or the Ministry of Finance, so the gap is unlikely to be closed in the near term. About Vanuatu - Gov

securitiesthe-government-has-not-allocated
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Sanctions & Restrictions

Sanctions data collection in progress.

Regulatory Forecast

high confidence

Likely enforcement action expected around 2026-04-22

Based on 25 historical regulatory events for Vanuatu, with increasing regulatory activity.

Trend: Increasing Data points: 25 0 Last action: 2026-04-22

Recent Updates

2026-04-22(4 months ago)
medium VU

Virtual Asset Providers Act No. 27 of 2023 (VAPA 2023): This is the cornerstone legislation for virtual assets, i...

Virtual Asset Providers Act No. 27 of 2023 (VAPA 2023): This is the cornerstone legislation for virtual assets, including custody services. It defines "virtual assets," "virtual asset service providers" (VASPs), and sets out licensing and operational requirements.

enforcement View article →
2026-04-22(4 months ago)
high VU

Reserve Bank of Vanuatu Statement on Cryptocurrencies (November 2022)

Reserve Bank of Vanuatu Statement on Cryptocurrencies (November 2022)

2026-04-22(4 months ago)
medium VU

Investment Tokens (Security Tokens): Tokens that represent an ownership interest (like shares), a debt obligation...

Investment Tokens (Security Tokens): Tokens that represent an ownership interest (like shares), a debt obligation (like bonds), a right to a portion of profits, or other traditional financial rights in an underlying asset or enterprise. This includes tokens issued in Security Token Offerings (STOs) or Initial Coin Offerings (ICOs) where the primary purpose is capital raising for a venture with an expectation of investor return.

2026-04-22(4 months ago)
medium VU

Imposing administrative penalties and fines.

Imposing administrative penalties and fines.

enforcement View article →
2026-04-22(4 months ago)
medium VU

Virtual Assets: The most likely general classification is "Virtual Assets" or "Digital Assets" under the Anti-M...

Virtual Assets: The most likely general classification is "Virtual Assets" or "Digital Assets" under the Anti-Money Laundering and Counter-Terrorism Financing Act (AML/CTF Act) [CAP 264]. This act defines "virtual asset" broadly and mandates AML/CTF obligations for Virtual Asset Service Providers (VASPs).

2026-04-22(4 months ago)
high VU

E-money/Payment Tokens: Vanuatu does not have a distinct e-money or payment token framework similar to the EU's M...

E-money/Payment Tokens: Vanuatu does not have a distinct e-money or payment token framework similar to the EU's MiCA or PSD2. If a stablecoin's primary function is as a medium of exchange, its issuance and circulation might fall under general financial services regulation or simply as a virtual asset for AML purposes, without a specific "e-money" licensing category for non-bank entities.

2026-04-22(4 months ago)
medium VU

General consumer protection laws or contract laws would apply in case of disputes, but there isn't a specific regulat...

General consumer protection laws or contract laws would apply in case of disputes, but there isn't a specific regulatory framework ensuring timely and full redemption of stablecoins.

2026-04-22(4 months ago)
medium VU

Currently, there are no public announcements or active initiatives from the RBV regarding the development or issuan...

Currently, there are no public announcements or active initiatives from the RBV regarding the development or issuance of a CBDC. The interaction between a potential CBDC and privately issued stablecoins is therefore not addressed in any existing regulatory framework.

2026-04-22(4 months ago)
high VU

No Explicit Ban: Vanuatu does not explicitly ban crypto trading or the operation of exchanges. Instead, it seeks ...

No Explicit Ban: Vanuatu does not explicitly ban crypto trading or the operation of exchanges. Instead, it seeks to regulate these activities under its existing financial services and AML/CFT framework to ensure oversight and mitigate risks.

2026-04-22(4 months ago)
high VU

Store Information: VASPs must retain records of all collected and transmitted information for a specified period ...

Store Information: VASPs must retain records of all collected and transmitted information for a specified period (typically 5-7 years) for potential inspection by the VFIU or law enforcement.

enforcement View article →
2026-04-22(4 months ago)
high VU

Screen for Sanctions and PEPS: VASPs must screen all parties involved in a virtual asset transfer against sanctio...

Screen for Sanctions and PEPS: VASPs must screen all parties involved in a virtual asset transfer against sanctions lists and identify politically exposed persons (PEPs).

enforcement View article →
2026-04-22(4 months ago)
medium VU

Proceeds of Crime (Amendment) Act No. 23 of 2020: This is the key legislation that defines VAs and VASPs. You wou...

Proceeds of Crime (Amendment) Act No. 23 of 2020: This is the key legislation that defines VAs and VASPs. You would typically find it within the Vanuatu Parliament's legislative records or the Attorney General's Chambers publications.

enforcement View article →
2026-04-22(4 months ago)
medium VU

Financial Intelligence Unit (Amendment) Act No. 24 of 2020: Empowers the VFIU regarding VASPs.

Financial Intelligence Unit (Amendment) Act No. 24 of 2020: Empowers the VFIU regarding VASPs.

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