The Philippines taxes only income that arises there, while Vanuatu charges no personal income tax. The Philippines' lowest cited way in is $30,000, against $130,000 in Vanuatu. The Philippines naturalises after 10 years of residence, and Vanuatu grants citizenship with no residence period.
Philippines sources verified 2026-07-16. Vanuatu sources verified 2026-08-23.
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| PhilippinesSources verified 2026-07-16 | VanuatuSources verified 2026-08-23 |
|---|---|
| Personal income tax | |
| TerritorialRepublic Act 8424, National Internal Revenue Code Sec. 23 (Supreme Court E-Library) | No personal income taxTaxpayers Services, Inland Revenue (Department of Customs and Inland Revenue, vanuatucustoms.gov.vu) |
| Lowest cited income floor, a month | |
$800 Retiree or pensionerplus a $15,000 deposit, age 50+SRRV Classic pensioner, Philippine Retirement Authority (PRA) | Not in this dossier yet |
| Lowest cited investment route | |
$30,000 InvestorSRRV Classic non-pensioner, PRA | $130,000 Development support donationFees and Charges, Vanuatu Citizenship Programme (vancitizenship.gov.vu) |
| Citizenship | |
Residence first10 yrs | No residence periodCitizenship by Naturalisation (Vanuatu Department of Immigration and Passport Services) |
| Your current passport | |
| Given up on naturalisationRepublic Act 9225, Supreme Court E-Library | Kept on naturalisationLegislative Framework, Vanuatu Citizenship Programme (vancitizenship.gov.vu) |
| Travel limits on the passport | |
| None recorded | RestrictedThe EU partially suspended the short-stay visa waiver for Vanuatu ordinary passports issued from 25 May 2015, so a passport obtained through the investment programmes does not carry Schengen visa-free access.Council Decision (EU) 2022/366 on partial suspension of the EU-Vanuatu short-stay visa waiver (EUR-Lex) |
| EU access and English | |
| No EU accessEnglish widely spoken | No EU accessEnglish widely spoken |
* OmniFlag's own assessment, not a figure from a statute.
The full comparison, in words
The Philippines and Vanuatu differ on the three things a mover weighs first: what each taxes, the cheapest cited way in, and how long citizenship takes. On tax, the Philippines taxes only income that arises there, while Vanuatu charges no personal income tax. On entry, the Philippines' lowest cited income floor is $800 a month on its retiree or pensioner route (plus a $15,000 deposit, age 50+). Vanuatu's lowest cited way in is $130,000 on its development support donation route. On citizenship, the Philippines naturalises after 10 years of residence, and Vanuatu grants citizenship with no residence period. The table below sets every cited figure side by side, and each dossier carries the full detail.
Common questions
Does the Philippines or Vanuatu tax foreign income?
The Philippines: Philippine-source income only. Worldwide taxation applies to resident Filipino citizens, not to foreign residents. Vanuatu: No personal income tax. The administered taxes are VAT, turnover tax, rent tax and licences.
When do the Philippines and Vanuatu treat you as tax resident?
The Philippines: Resident or non-resident alien, Either way, an alien is taxed only on Philippine-source income. The classification does not change the tax base. Vanuatu: From the citizenship route, None. Citizenship is granted without a residence or physical-presence requirement, so it creates no tax residency by itself. A tax residency test runs separately from the permit that lets you live there, so holding one does not settle the other.
What is the cheapest cited way to live in the Philippines or Vanuatu?
The Philippines' lowest cited income floor is $800 a month on its retiree or pensioner route (plus a $15,000 deposit, age 50+). Vanuatu's lowest cited way in is $130,000 on its development support donation route.
Which grants citizenship sooner, the Philippines or Vanuatu?
The Philippines naturalises after 10 years of residence. Vanuatu grants citizenship with no residence period. The Philippines asks you to give your current passport up. Vanuatu lets you keep your current passport.
Read each dossier in full

Southeast Asia
Philippines
Foreign income untaxed, an accessible retirement visa, and a warm English-speaking base in Southeast Asia.
- Foreign income
- Untaxed
- Retiree deposit
- $15k

South Pacific
Vanuatu
A direct route to citizenship with no residence requirement, from a US$130,000 Development Support Program donation, each figure cited to a Vanuatu source.
- DSP donation
- US$130,000
- Tax basis
- No income tax
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