Vanuatu: gambling regulation and licensing
Republic of Vanuatu
- Online sports bettingRegulated
- Online casinoRegulated
- Online pokerRegulated
- Lottery and iLotteryRegulated
- Esports bettingRegulated
- Daily fantasy sportsRegulated
- Land-based (reference)Regulated
- Regulator
- Department of Customs and Inland Revenue (the Director of Customs and Inland Revenue as Regulator)
- Headline tax
- 1% GGR
- Licence required
- Yes
- Last verified
- 15 Oct 2026
Summary
Vanuatu licenses online gambling under the Vanuatu Interactive Gaming Act [CAP 261], in force since 31 May 2000. Any game for a prize that a player enters by internet, telephone or another telecommunications device is an interactive game, and betting on races, sport and other events counts as one. Conducting one wholly or partly in Vanuatu without a licence is an offence, with fines of up to VT 125 million for a company (s.3). The Regulator is the Director of Customs and Inland Revenue, not the Vanuatu Financial Services Commission. Since 2024 applications are handled online by VGA Limited, a private company trading as the Vanuatu Gaming Authority that describes itself as the exclusive agent under a public-private partnership. Order No. 110 of 2024, effective 1 July 2024, sets an application fee of EUR 5,000, a licence fee of EUR 10,000 a year for one domain plus EUR 1,500 for each extra domain, and interactive gaming tax of 1% of gross gaming revenue on wagering activity and 0% on turnover, far below the statutory ceilings of 5% of turnover and 18% of gross profit. Licences last up to 15 years and go only to local companies, which must bank in Vanuatu and are reporting entities under the AML and CTF Act 2014. The Act does not bar licensees from taking players in Vanuatu, and the licence gives no right to serve markets that require their own licence. There is no public licence register. Land-based casinos (15% of gross profit) and gaming machines in hotels and clubs are licensed separately by the same Director. A Tax Administration (Amendment) Bill reported in October 2026 would bring all gambling revenue under the Tax Administration Act.
Common pitfalls
Naming the wrong regulator: the licensing authority is the Director of Customs and Inland Revenue, not the Vanuatu Financial Services Commission and not VGA Limited, which is a private agent. Quoting the statutory tax caps as the rates: Order No. 110 of 2024 sets 1% of gross gaming revenue on wagering activity, against caps of 5% of turnover and 18% of gross profit. Treating the licence as a passport: it authorises conducting interactive games in or from Vanuatu, not supply into markets that require a local licence. Overlooking substance: the licensee must be a local company with a Vanuatu bank account and is an AML reporting entity.
Key facts
- Regulator
- Department of Customs and Inland Revenue (the Director of Customs and Inland Revenue as Regulator) (DCIR)
- Regulator type
- Government ministry
- Headline tax
- 1% GGR
- Licence required
- Yes
- Minimum age
- 18+
- Tax base
- Interactive gaming tax under Order No. 110 of 2024: 1% of a licensee's gross gaming revenue on all wagering activity and 0% on gross turnover. The Act defines gross profit as amounts received from players less winnings paid out (s.30(4)), and taxes fixed odds wagering on gross turnover net of refunds on void bets (s.30(5)). Statutory ceilings: 5% of turnover for fixed odds wagering, 18% of gross profit otherwise (s.30(3)). Land-based: casino tax 15% of monthly gross profit (Casino Control Act s.13); gaming duty 30% of gross profit for profit-making venues and 7.5% for non-profit clubs (Gaming (Control) Act s.5).
- Capital
- Port Vila
- Currency
- VUV
- Official languages
- Bislama, English, French
How to get a gambling licence in Vanuatu
The regulator is the Department of Customs and Inland Revenue (the Director of Customs and Inland Revenue as Regulator) (DCIR).
We record 3 licence types for Vanuatu.
For the Interactive gaming licence, the application fee is €5,000 (as of 1 Jul 2024) and the annual fee is €10,000 (as of 1 Jul 2024).
- Applications
- Accepted on a rolling basis
- Time to licence
- The Regulator must decide within 2 months of receiving a complete application (s.5(1)(b)); VGA Limited states about one month.
- Local presence
- A local company or establishment is required.
- Headline tax
- 1% GGR (see Taxation for the full position)
Licence fees in Vanuatu
| Licence type | Application fee | Annual fee | Term |
|---|---|---|---|
| Interactive gaming licenceFixed fees: EUR 10,000 on grant and on each anniversary for one domain, plus EUR 1,500 for each additional domain used for wagering. A late licence fee attracts a 100% surcharge (s.9(2)). The application fee is not refundable (s.4(5)). | €5,000 (as of 1 Jul 2024) | €10,000 (as of 1 Jul 2024) | Up to 15 years (Vanuatu Interactive Gaming Act [CAP 261] s.8(2)) |
| Casino licenceVT 1,000,000 on issue and on the first day of each subsequent year (s.12) | Not yet verified | VUV 1,000,000 | Expiry date stated in the licence (s.8) |
| Gaming licence (gaming machines and tables)VT 5 million for hotels; VT 1,650,000 for gaming machines in a club (s.4B) | Not yet verified | VUV 5,000,000 | To 31 December of the year of issue, renewable for one year at a time (ss.4(3) and 4A) |
Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.
Legal framework
Primary statutes
Vanuatu Interactive Gaming Act [CAP 261]
- Year
- 2000
- In force
- Yes
- Summary
- Act 16 of 2000, in force 31 May 2000, amended by Acts 49 of 2000, 30 of 2002, 10 of 2008, 2 of 2010, 19 of 2013 and 22 of 2017. Defines interactive games, including remote betting (s.2); requires a licence to conduct them wholly or partly in Vanuatu (s.3); licences go to local companies (s.4) for up to 15 years (s.8); bars play by under-18s (s.18); requires approval of games, control systems and equipment (ss.19 to 22) and a Vanuatu bank account (s.23); and caps interactive gaming tax at 5% of turnover for fixed odds wagering and 18% of gross profit otherwise (s.30). The Director of Customs and Inland Revenue is the Regulator (s.34).
- Year
- 1993
- In force
- Yes
- Summary
- Licensing and control of land-based casinos by the Director of Customs and Inland Revenue: VT 1,000,000 annual licence fee, tax of 15% of monthly gross profit, junket approval and exclusion of under-18s from play.
Gaming (Control) Act [CAP 172]
- Year
- 1983
- In force
- Yes
- Summary
- Prohibits gaming machines and gaming tables except in licensed hotels, non-profit clubs and pleasure ships. Annual licences cost VT 5 million for hotels and VT 1,650,000 for club machines; gaming duty is 30% of monthly gross profit for profit-making establishments and 7.5% for non-profit clubs.
- Year
- 1989
- In force
- Yes
- Summary
- Prohibits lotteries except as the Act allows: lotteries incidental to entertainment, society lotteries, trade promotion lotteries, licensed instant lotteries and pool betting schemes, and licensed overseas lotteries promoted from Vanuatu but conducted abroad, which pay overseas lottery tax on gross turnover.
Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014
- Year
- 2014
- In force
- Yes
- Summary
- Establishes the Financial Intelligence Unit and makes interactive gaming licensees, casino licensees and persons carrying on business under the Gaming (Control) Act or the Lotteries Act reporting entities (s.2).
Secondary instruments
- Year
- 2024
- In force
- Yes
- Summary
- Made 5 August 2024 with effect from 1 July 2024: application fee EUR 5,000; licence fee EUR 10,000 on grant and each anniversary for all forms of interactive gaming on one domain, plus EUR 1,500 for each additional domain used for wagering; interactive gaming tax of 0% on gross turnover and 1% on gross gaming revenue on all wagering activity.
- Year
- 2024
- In force
- Yes
- Summary
- Repealed the Interactive Gaming (Calculation of Tax) Regulation Order No. 5 of 2003 and the Interactive Gaming (Fees) Regulation Order No. 6 of 2003 with effect from 1 July 2024.
Key amendments
- Act 30 of 2002 moved fixed odds wagering to a turnover tax base and set the statutory caps of 5% of gross turnover for fixed odds wagering and 18% of gross profit otherwise (s.30).
- Act 22 of 2017 added beneficial ownership, fit and proper and source of funds tests for key persons, information-gathering and on-site inspection powers, disclosure to foreign government agencies, and suspension or revocation of a licence where an AML enforcement measure has been used.
- 1 Jul 2024Orders Nos. 108, 109 and 110 of 2024 replaced the 2003 fee and tax orders, setting EUR fees and a 1% tax on gross gaming revenue from wagering activity.
Pending legislation
Tax Administration (Amendment) Bill No. of 2026
- Stage
- Proposed; reported by the Vanuatu Daily Post on 14 October 2026 as government legislation not yet enacted. Bill text not seen.
- What it changes
- Would add the Casino Control Act, Lotteries Act, Vanuatu Interactive Gaming Act and Gaming (Control) Act to Schedule 2 of the Tax Administration Act No. 37 of 2018, so that taxes, licence fees, levies and penalties under them are administered and enforced under that Act. Reported as linked to gaps against FATF standards and as not changing licensing requirements.
Licensing
- Licence required
- Yes
- Application window
- Rolling
- Local establishment required
- Yes
- Local server required
- Not yet verified
- Typical time to licence
- The Regulator must decide within 2 months of receiving a complete application (s.5(1)(b)); VGA Limited states about one month.
- Certification requirements
- Written Regulator approval of each interactive game, its software (and source code where possible), rules and presentation (s.19), of the licensee's control system (s.20) and of each item of gaming equipment (s.22). Annual accounts must be audited by an approved auditor (s.27).
- Barriers to entry
- Low cost compared with other offshore licences. The applicant must be a local company registered under the Companies Act No. 25 of 2012, disclose key persons, beneficial owners and the source of capital, pass fit and proper checks including sanctions screening, keep its operating bank account with a Vanuatu-licensed financial institution, and comply with the Foreign Investment Promotion Act. No public register of licensees is available.
Licence types
Interactive gaming licence
- Scope
- All forms of interactive gaming, including casino games, skill competitions and betting on races, sport and other events, conducted wholly or partly in Vanuatu, on one domain name, with further domains for wagering at an additional fee. Each game, its software, rules and presentation need Regulator approval (s.19).
- Term
- Up to 15 years (Vanuatu Interactive Gaming Act [CAP 261] s.8(2))
- Application fee
- €5,000 as of 1 Jul 2024
- Annual fee
- €10,000 as of 1 Jul 2024
- Fee basis
- Fixed fees: EUR 10,000 on grant and on each anniversary for one domain, plus EUR 1,500 for each additional domain used for wagering. A late licence fee attracts a 100% surcharge (s.9(2)). The application fee is not refundable (s.4(5)).
- Renewal terms
- Apply in writing at least 28 days before expiry; renewal may be refused only on the grounds for suspension or revocation in s.11 (s.15).
Casino licence
- Scope
- Land-based casino under the Casino Control Act [CAP 223].
- Term
- Expiry date stated in the licence (s.8)
- Annual fee
- VUV 1,000,000
- Fee basis
- VT 1,000,000 on issue and on the first day of each subsequent year (s.12)
Gaming licence (gaming machines and tables)
- Scope
- Gaming machines and gaming tables in a hotel, a non-profit club or a pleasure ship (Gaming (Control) Act [CAP 172] s.3).
- Term
- To 31 December of the year of issue, renewable for one year at a time (ss.4(3) and 4A)
- Annual fee
- VUV 5,000,000
- Fee basis
- VT 5 million for hotels; VT 1,650,000 for gaming machines in a club (s.4B)
- Renewal terms
- Apply at least 28 days before 31 December (s.4A)
Taxation
- Headline GGR tax
- 1% GGR
- Effective date
- 1 Jul 2024
- Turnover tax
- 0%
- Withholding mechanism
- Interactive gaming tax is payable, with the information needed to calculate it in an approved form, by the last working day of the month following the month in which the gross profit was made (s.31). Late payment attracts a 10% penalty plus 2% a month, and three times any underpayment due to fraud (s.32).
- Tax base
- Interactive gaming tax under Order No. 110 of 2024: 1% of a licensee's gross gaming revenue on all wagering activity and 0% on gross turnover. The Act defines gross profit as amounts received from players less winnings paid out (s.30(4)), and taxes fixed odds wagering on gross turnover net of refunds on void bets (s.30(5)). Statutory ceilings: 5% of turnover for fixed odds wagering, 18% of gross profit otherwise (s.30(3)). Land-based: casino tax 15% of monthly gross profit (Casino Control Act s.13); gaming duty 30% of gross profit for profit-making venues and 7.5% for non-profit clubs (Gaming (Control) Act s.5).
Compliance
- Minimum age
- 18+
- National self-exclusion
- Not yet verified
- AML regime
- Interactive gaming licensees, casino licensees and persons carrying on business under the Gaming (Control) Act or the Lotteries Act are reporting entities under the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014, with customer due diligence and reporting duties to the Financial Intelligence Unit. An interactive gaming licence may be suspended or revoked where an AML contravention has led to an enforcement measure under Part 10AA of that Act (Interactive Gaming Act s.11(1)(bb)).
- AML supervisor
- Financial Intelligence Unit
- KYC requirements
- Not yet verified
- Stake limits
- Not yet verified
- Reporting obligations
- Reports to the Regulator in the form and at the times the Regulator specifies (s.26), monthly tax information (s.31), notification of changes in key persons and control (s.24), and annual audited accounts (s.27).
- Game content restrictions
- In approving a game the Regulator may consider whether players can easily see its rules and rate of return, whether any aspect is false or misleading, and whether its graphics, sounds and text are socially responsible (s.19(2)). A code of practice under s.35 may set further standards.
Payments
- Credit card ban
- Not yet verified
- Crypto stance
- Not addressed
- Currency restrictions
- Licensees must use an account with a financial institution licensed under the Financial Institutions Act [CAP 254] in Vanuatu for all banking transactions of the licensed operations, unless the Regulator approves otherwise (s.23).
Enforcement
- ISP blocking
- Not yet verified
- DNS blocking
- Not yet verified
- Payment blocking
- Not yet verified
- App store takedowns
- Not yet verified
- Administrative penalties
- Suspension or revocation of the licence, including immediate suspension for up to 90 days (ss.11 and 12), and a 100% surcharge on unpaid licence fees (s.9).
- Criminal penalties
- Unlicensed interactive gaming: a fine of up to VT 25 million or 15 years in prison for an individual, or up to VT 125 million for a company (s.3). Licensee offences carry fines of up to VT 125 million, for example allowing under-18s to play (s.18).
- Operator liability
- Conducting an interactive game wholly or partly in Vanuatu without a licence and game approval is an offence (s.3).
Timeline
31 May 2000
Interactive Gaming Act (Act 16 of 2000) comes into force
2014
Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014 makes interactive gaming and casino licensees reporting entities
1 Jul 2024
Orders Nos. 108 to 110 of 2024 take effect: new EUR fees and a 1% tax on gross gaming revenue from wagering
2 Jul 2024
Minister of Finance launches the revised interactive gaming licence, with VGA Limited processing applications online
5 Aug 2024
Orders Nos. 108, 109 and 110 of 2024 published in Extraordinary Gazette No. 5 of 2024
14 Oct 2026
Tax Administration (Amendment) Bill 2026 reported, bringing gambling revenue under the Tax Administration Act
Outlook
The Tax Administration (Amendment) Bill 2026, reported on 14 October 2026, would place the four gambling Acts under the Tax Administration Act for collection and enforcement of taxes, fees and penalties, and is presented as part of closing gaps against FATF standards. VGA Limited lists a public licence search as coming soon.
Frequently asked questions
- Who issues the Vanuatu interactive gaming licence?
- The Director of Customs and Inland Revenue, who is the Regulator under s.34 of the Vanuatu Interactive Gaming Act. VGA Limited, trading as the Vanuatu Gaming Authority, processes applications as the Department's agent.
- How much does the licence cost?
- Order No. 110 of 2024 sets an application fee of EUR 5,000 and a licence fee of EUR 10,000 on grant and each anniversary for one domain, plus EUR 1,500 for each additional wagering domain.
- What is the interactive gaming tax rate?
- From 1 July 2024, 1% of gross gaming revenue on all wagering activity and 0% on gross turnover, paid monthly. The Act caps the rate at 5% of turnover for fixed odds wagering and 18% of gross profit otherwise.
- What does a licensee need locally?
- It must be a local company registered under the Companies Act No. 25 of 2012, keep its operating bank account with a Vanuatu-licensed financial institution, get Regulator approval for each game, control system and equipment item, and register as a reporting entity under the AML and CTF Act.
- Can Vanuatu licensees accept players from Vanuatu?
- The Act contains no prohibition on accepting players resident in Vanuatu. It forbids play by anyone under 18. Any further restriction would sit in licence conditions, which are not published.
- Is online gambling legal in Vanuatu?
- Online casino and online sports betting are both legal for licensed operators in Vanuatu. The status of every vertical is at the top of this page. Last verified 15 Oct 2026.
- How long does it take to get a gambling licence in Vanuatu?
- The Regulator must decide within 2 months of receiving a complete application (s.5(1)(b)); VGA Limited states about one month. Last verified 15 Oct 2026.
Glossary and directory
Sources
Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.
- Vanuatu Interactive Gaming Act [CAP 261], Laws of the Republic of Vanuatu Consolidated Edition 2018 (to Act 22 of 2017)
Department of Customs and Inland Revenue, Vanuatu (vanuatucustoms.gov.vu)
Tier 1Accessed 15 Oct 2026 - Extraordinary Gazette No. 5 of 2024 (5 August 2024): Interactive Gaming Regulation Orders Nos. 108, 109 and 110 of 2024
Republic of Vanuatu Official Gazette (copy published by VGA Limited)
Text extraction of the scanned Order No. 110 misreads the rates; the page image reads 0% on gross turnover and 1% on gross gaming revenue on all wagering activity, which matches the 1% reported at the 2024 launch.
Tier 1Accessed 15 Oct 2026Published 5 Aug 2024 - Gaming Licencing (Gaming Control Act [CAP 172] licences, fees and gaming duty)
Department of Customs and Inland Revenue, Vanuatu
The page labels the 30% duty as applying to a public club; the Act (s.5(1A)) applies 30% to profit-making establishments and 7.5% to non-profit clubs. The record follows the Act.
Tier 1Accessed 15 Oct 2026 - Gaming (Control) Act [CAP 172], Consolidated Edition 2018
Department of Customs and Inland Revenue, Vanuatu (vanuatucustoms.gov.vu)
Tier 1Accessed 15 Oct 2026 - Casino Control Act [CAP 223], Consolidated Edition 2018
Department of Customs and Inland Revenue, Vanuatu (vanuatucustoms.gov.vu)
Tier 1Accessed 15 Oct 2026 - Lotteries Act [CAP 205], Consolidated Edition 2018
Department of Customs and Inland Revenue, Vanuatu (vanuatucustoms.gov.vu)
Tier 1Accessed 15 Oct 2026 - Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014, including s.2 (meaning of reporting entity)
Vanuatu Financial Services Commission (vfsc.vu)
Tier 1Accessed 15 Oct 2026 - Vanuatu Gaming Authority home page (VGA Limited): agency role, fees, tax and licence term
VGA Limited
Tier 3Accessed 15 Oct 2026 - Tier 3Accessed 15 Oct 2026
- Tier 3Accessed 15 Oct 2026Published 2 Jul 2024
- Gov't moves to strengthen tax enforcement in gambling sector
Vanuatu Daily Post
Tier 3Accessed 15 Oct 2026Published 14 Oct 2026