| License/ Tax Type | Due Dates | Requirements | Penalties |
| Business License |
02 February 31 July 2015 (applies to license fees paid in two installments) |
-- VIPA Approvals(if business is foreign own) -- Valid business name from VFSC(applicable if business is trading under a name other than that of the owner's) -- Municipal Permit for business that involve public transportation(taxi, bus, P transport, Hired vehicles) sale of liquor, sale of kava, restaurants & takeaways. |
10% every month from 3 February |
| Road Tax Registration | 31 March 2015 | -- Road Worthy certificate from PWD |
25% from 1 April 50% from 1 May |
| Turnover Tax |
14 January 2015 14 April 2015 14 July 2015 14 October 2015 |
-- Applies to businesses classified under category Fs but , excluding F1 and F3 | 10% every month |
| Liquor License | 02 February 2015 | -- Approvals from PVMC, Police and Ministry of Internal Affairs | 10% every month Cancellation of License after 3 months |
| Rent Tax |
29 June 2015 28 December 2015 |
-- Applies to property owners with residential rent incomes of more than VT200,000 within a six months period | 25% per annum |
Note also that the final chargeable period for Rent Tax for this year 2014 is due this 30th of December. Please make every necessary effort to lodge your rent returns and pay your dues before the due date so to avoid unnecessary accumulation of penalties. Late payments under the Rent tax Act carry a surcharge of 25% per annum.
For more information please contact the Rates and Taxes Office by phone: 00678 24969 (Port Vila), 00678 36386 (Santo), 00678 66784 (Lenakel) or visit us at our Office in Carnot Street, Port Vila or at Millennium Building in Luganville or Commercial Center Building in Lenakel.
