Vanuatu is a South Pacific archipelago of over 80 islands, located east of Australia. The country’s CBI programme, originally launched as the Development Support Program (DSP), has become one of the fastest-growing in the world and is the most procedurally efficient programme in the 2026 Index, with processing times of just 2–3 months. Vanuatu operates a completely zero-tax regime — no income tax, corporate tax, capital gains tax, wealth tax, or inheritance tax — making it the top-ranked programme on the Tax Optimisation Index alongside Nauru. The economy relies on agriculture, tourism, and CBI revenues, which have become a significant contributor to national income. Vanuatu is a member of the Commonwealth and the Pacific Islands Forum, and its passport provides visa-free or visa-on-arrival access to 96 countries and territories, including Schengen Area states.