Although theory of mind (ToM) is argued to emerge between 3 and 5 years of age, data from non‐Western, small‐scale societies suggest diversity. Deeper investigations into these settings are warranted. In the current study, over 400 Melanesian children from Vanuatu (range = 3–14 years), growing up in either urban or rural remote environments, completed culturally tailored ToM batteries. Results show a marked delay in false belief (FB) performance, particularly among participants from rural villages. By further investigating a diverse range of concepts beyond FB, we illustrate two unique cultural sequences for a suite of mental state concepts among urban and rural ni‐Vanuatu children. Implications for social and cultural influences on the development of ToM are discussed.