Business
Companies Act 2012 alongside an offshore international company regime
Domestic companies incorporate under the Companies Act 2012 through the Vanuatu Financial Services Commission, which also administers a separate international company regime used for offshore structuring.
Key rules
- Deadline — A foreign investment approval certificate is required before commencing business
- Deadline — Annual fees and returns are payable to the Financial Services Commission
Governing law
- Companies Act 2012 (s. 8)
- International Companies Act 1992
- Foreign Investment Act 1998
- Financial Dealers Licensing Act 1993
In practice
Vanuatu runs two tracks. Domestic trading companies use the Companies Act 2012, which replaced the 1986 legislation and follows a modern New Zealand-influenced template. The International Companies Act supports the offshore sector, historically a significant part of the economy. That sector has been under sustained external pressure: Vanuatu has appeared on international listings concerning tax transparency and anti-money-laundering, and successive reforms to economic-substance and beneficial-ownership requirements have followed. Anyone advising on an offshore structure here must check the current listing and substance position rather than relying on the jurisdiction's historical reputation.