🇻🇺For operators · Tax, marketing & compliance
Operating in Vanuatu: 1% tax, ad limits
Vanuatu is an offshore licensing hub with a 15-year licence and 1% GGR tax. The Dept. of Customs regulates, but the private VGA administers the licence.
OverviewOverview built from public sources. An in-depth review of Vanuatu is available on request. Request it
Product by product
| Product | Status |
|---|---|
| Online betting · Online casino · Online poker · Lottery | Licensed |
Regulator and player protection in Vanuatu
Regulator
Vanuatu Department of Customs and Inland Revenue; administered by the Vanuatu Gaming Authority (VGA)
Application authority and enforcement body
Mandatory RG controls
No limit imposed on players
Deposit limits or reality checks the law requires operators to offer
Advertising stance
Limited
Whether you can run TV / sponsorship / paid-social campaigns
Heads-up for operators
Changes coming in Vanuatu · last change 8 Oct 2026
No gambling bill is recorded. The Virtual Assets Services Providers Act No. 3 of 2025 licenses virtual asset service providers and appears in the consolidated laws published in April 2026. An amendment bill from Parliament's second ordinary session of 2025 would let the Minister set VASP licence fees by regulation; its outcome is not recorded.
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Licence Types in Vanuatu
2 licence types are listed for Vanuatu; each says who issues it and what it covers.
| Licence | Regulator | Term | Notes |
|---|---|---|---|
| Interactive Gaming Licence (B2C) | Vanuatu Department of Customs and Inland Revenue / Vanuatu Gaming Authority (VGA) | 15 years | Application fee €5,000; annual licence fee €10,000. Covers all verticals including crypto and allows for white label operations. |
| Land-based Casino Licence | Department of Customs and Inland Revenue | Variable | Regulated under the Casino Control Act 1993. Notable casinos include Palms Casino, Jewel Casino, and the Grand Hotel Casino in Port Vila. |
Licensing model
Vanuatu uses a public-private partnership model for online licensing. The Department of Customs and Inland Revenue is the state regulator, but a private entity, the Vanuatu Gaming Authority (VGA), is the exclusive agent for processing applications. The B2C licence also permits white label operations.
Gambling tax: 1% of GGR
Detail
Under the new regime, licensed operators pay a 1% tax on Gross Gaming Revenue (GGR). There is no corporate income tax.
Licence fees include a €5,000 application fee and a €10,000 annual fee for a 15-year licence.
Year-1 cost of operating in Vanuatu
Costs for Vanuatu's 15-year Interactive Gaming Licence are competitive, with a low GGR tax and fixed annual fees.
| Line item | Amount | Notes |
|---|---|---|
| Application Fee (one-time) | €5k | Non-refundable fee for the Interactive Gaming Licence. Drawn from third-party industry sources rather than the regulator's own publications: verify the current figure directly with the licensing authority before relying on it. |
| Annual Licence Fee (Interactive Gaming) | €10k | Fixed annual fee for the 15-year B2C licence. Drawn from third-party industry sources rather than the regulator's own publications: verify the current figure directly with the licensing authority before relying on it. |
| Gross Gaming Revenue (GGR) Tax | 1% Source1 | Flat tax on GGR for online operators. |
| Corporate Income Tax | 0% Source1 | Vanuatu does not levy corporate income tax. |
| Company Incorporation (VFSC) | Variable Source3 | Costs for setting up the required local company vary based on the corporate service provider. |
Year 1 estimate
~€15k + incorporation costs
Estimate covers initial application and first year's licence fee, excluding GGR tax and variable corporate setup costs.
Which foreign licences Vanuatu accepts
Of the 10 foreign licences listed for Vanuatu: 1 recognised and 9 tolerated.
RecognisedVFSC Interactive Gaming LicenceThe only locally-licensed route
ToleratedMalta (MGA)
MGA-licensed operators may serve Vanuatu residents in practice; no consumer protection.
United Kingdom (UKGC) · Gibraltar (GRA) · Isle of Man (GSC) · Kahnawake (KGC) · Anjouan (AGB) · Costa Rica (data-processing) · Antigua & Barbuda (FSRC)
Curaçao
Curaçao operators dominate the offshore market.
Reading the status
RecognisedOperator may legally serve residents.ToleratedReachable in practice; no consumer protection or local advertising rights.
Bonus rules: welcome bonuses allowed
Inducement ads: Allowed
Vanuatu's bonus regulation is highly permissive and principles-based, overseen by the new Vanuatu Gaming Authority (VGA). The framework focuses on broad responsible gaming standards and AML/CTF compliance rather than prescribing specific rules for promotions, affording operators significant flexibility.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
The Interactive Gaming Act 2000 and VGA policies do not specify restrictions on common bonus or retention tools. A single Interactive Gaming Licence covers all major product verticals.
What the operator can advertise
- Messages ads may not give
- Phrases that create a false impression of the benefits of gambling or the ease of winning.
- Phrases that portray gambling as a solution to financial, social, or personal problems.
- Mandatory disclaimer
Advertisements must include messages promoting responsible gambling, such as 'Gamble Responsibly' or an equivalent phrase, and provide information on support services and self-exclusion options.
- Penalties
No specific monetary penalty structure for advertising violations under the gaming act has been published.
The regulator has the power to suspend or revoke licenses for non-compliance with the Interactive Gaming Act.
The Advertising Restriction Policy is high-level and principles-based. The dossier notes a complete absence of public enforcement actions for advertising violations in the last 24 months.
Advertising: limited
Vanuatu has a licensed-only framework for online gambling, including online casino, sports betting, and poker, with light advertising regulation overseen by the Vanuatu Gaming Authority (VGA). While general advertising is permitted with strict responsible gambling guidelines, platforms differ significantly, notably in the inability to publish real-money gambling apps on Google Play, which affects both app availability and associated advertising for both Sportsbook and Casino offerings.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Licensed operators only | As of March 23, 2026, all Google Ads accounts advertising gambling in Vanuatu must hold a per-country certification, requiring a proven compliance history and ownership of a second-level domain. Google allows online gambling ads, including online casinos and sports betting, in certified countries, provided they comply with local regulations and do not target minors.891011 |
| App Store Publishing | Banned | Apple App Store (Guideline 5.3.4) permits real-money gambling apps in Vanuatu if the operator holds a valid Interactive Gaming Licence, geo-restricts the app, implements age verification, and offers the app for free. However, Google Play does not include Vanuatu on its whitelist for real-money gambling app publishing, effectively banning their distribution for both Sportsbook and Online Casino.12131415 |
| Google/Apple App Store Ads | Banned | Promoted listings and Universal App Campaigns for gambling apps on Apple's App Store are subject to the same strict Guideline 5.3.4 requirements as app publishing, so they require a valid Vanuatu Interactive Gaming Licence and geo-restrictions. For Google Play, since real-money gambling apps cannot be published in Vanuatu, ads promoting such apps are also prohibited for both Sportsbook and Online Casino.12131415 |
| Meta (FB/IG) | Allowed | Meta requires prior written permission for all gambling ads on Facebook and Instagram, obtained through their “Permissions and Verifications” process in Business Suite. Advertisers must provide evidence of valid regulator licenses in the target jurisdictions and are strictly prohibited from targeting individuals under 18 years of age for both Sportsbook and Online Casino content.10161718 |
| TV & Radio | Restricted | Vanuatu’s Advertising Restriction Policy, issued by the Vanuatu Gaming Authority (VGA) on July 25, 2024, applies to TV and radio advertising. This policy mandates that advertisements must be truthful, clear, not misleading, and include responsible gambling messages, and strictly prohibits content that targets or appeals to minors or vulnerable individuals.192021 |
| Sponsorships | Restricted | The Vanuatu Gaming Authority’s Advertising Restriction Policy, effective July 25, 2024, extends to sponsorships and requires adherence to general guidelines for responsible advertising. This includes ensuring honesty, fairness, protection of vulnerable groups, and the inclusion of responsible gambling messages for both Sportsbook and Online Casino.192021 |
| Digital OOH | Restricted | Digital Out-of-Home advertising falls under the Vanuatu Gaming Authority’s comprehensive Advertising Restriction Policy (July 25, 2024), which applies to “all forms of advertising.” This means OOH advertisements must adhere to principles of honesty, fairness, and the protection of vulnerable groups, including displaying responsible gambling messages and avoiding content that appeals to minors for both Sportsbook and Online Casino.192021 |
Channel rules for Vanuatu reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Vanuatu enforces against unlicensed operators
Enforcement in Vanuatu is not publicly visible in terms of operator fines or sanctions. The regulatory focus is on licensee vetting and AML/CTF compliance to improve the jurisdiction's international standing, particularly after its FATF grey-listing.
- August 2024: The commissioner of the VFSC, known for tightening regulations, was re-appointed for a second term.
- April 2025: A formal regulatory framework for Virtual Asset Service Providers (VASPs) was enacted to align with international standards.
- The Consolidated Anti-Money Laundering and Counter-Terrorist Financing Act of 2014 underpins the regulatory framework.
Sources22
Market size: 0.02B USD
Gross gaming revenue in Vanuatu is approximately 20 million USD annually. The most popular form of gambling is Online (offshore-facing). Online gambling represents 90% of total GGR. A culturally distinctive product in this market is Offshore-facing online gambling licences.
Market breakdown by vertical
Specific Gross Gaming Revenue data for Vanuatu is not publicly available, though the country updated its online gaming licensing regime in July 2024 with a 1% tax on GGR for online operators and a 15% tax on gross profit for land-based casinos.
Licensed operators in Vanuatu
Notable licensed operators
Jewel Casino
Grand Hotel and Casino
Traps operators hit in Vanuatu
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
Navigating the Public-Private Regulator
Operators must understand the dual roles of the state regulator (Department of Customs and Inland Revenue) and the private administrative body (Vanuatu Gaming Authority - VGA). All applications and administration are handled by the VGA, not a government department directly.
Meeting Stringent AML/CTF Obligations
Vanuatu is actively working to improve its reputation after being on the FATF grey list. Operators should expect thorough AML/CTF scrutiny and must comply with the Consolidated Anti-Money Laundering and Counter-Terrorist Financing Act of 2014.
Sources22
Licensing for Offshore, Not Local, Markets
The Vanuatu licence is designed for offshore-facing operations. The local market is extremely small and undeveloped. Operators should not base their business case on domestic revenue.
Sources26
Timeline: rules in force
- April 2025
Formal VASP Licensing Framework Enacted
Vanuatu introduced a formal licensing regime for Virtual Asset Service Providers (VASPs), which provides regulatory clarity for cryptocurrency operations.
- August 2024
VFSC Commissioner Re-appointed to Continue Reforms
Branan Karae was re-appointed as VFSC Commissioner, which signals continuity in the push for tighter regulation and improved international reputation.
Source: 22
- 2014
Consolidated AML/CTF Act Passed
A comprehensive anti-money laundering and counter-terrorist financing law was enacted to align with international standards.
Source: 27
- 2000
Interactive Gaming Act Introduces Online Licensing
Vanuatu launched its first online gambling licensing regime via the Gaming Control Act, positioning itself as an early offshore hub.
Source: 28
- 1993
Casino Control Act Establishes Land-Based Regulation
The Casino Control Act was passed, providing the legal framework for land-based casinos, primarily aimed at the tourist market.
Source: 29
Operator myths vs reality in Vanuatu
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA Vanuatu licence is issued by the VFSC.Reality
Incorrect. While you must register a company with the Vanuatu Financial Services Commission (VFSC), the Interactive Gaming Licence itself is issued by the Department of Customs and Inland Revenue, with the application process managed exclusively by the Vanuatu Gaming Authority (VGA).
Sources1
- MythVanuatu is a 'light touch' jurisdiction with no real oversight.Reality
While operator-friendly, Vanuatu is actively strengthening its AML/CTF framework to improve its international standing. The re-appointment of a reform-focused VFSC commissioner in 2024 and the new VASP framework in 2025 signal a move towards more robust compliance.
Sources22
- MythThe licence only covers traditional online casino and sports betting.Reality
The B2C Interactive Gaming Licence is comprehensive. It covers all verticals, including casino, sports, poker, bingo, and explicitly allows for the use of cryptocurrencies. It also permits white label operations under the main licence.
Sources30
Markets that work like Vanuatu
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- Antigua and BarbudaAI overview
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%; most ad channels restricted; foreign licences mostly tolerated.
- EstoniaCheckedTuvaluAI overviewBelarusAI overview
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%; most ad channels restricted.
- RwandaAI overview
Online casino, betting, poker and lottery licensed; licensed market; tax on GGR; most ad channels restricted; foreign licences mostly tolerated.
Methodology & sources
This page is a Quick AI overview: a summary of public information, not yet checked against the law or the regulator. Treat it as a starting point. It has not yet been through our Deep AI Scan.
How we researchAsk us to run the Deep AI Scan for Vanuatu
Documents cited on this page
- 1gofaizen-sherle.com
- 2gbo-intl.com
- 3vfsc.vu
- 4VGA Advertising Restriction Policy
- 5Vanuatu Interactive Gaming Act
- 6Vanuatu FIU Enforcement
- 7VGA Regulatory Objectives
- 8Google Update to Gambling and Games Policy
- 9Running Gambling Ads on Google in 2026
- 10Global Gambling Advertising Rules
- 11Google Announces Updates to Gambling Advertising Policy
- 12Fix Apple Gambling App Rejection (Guideline 5.3)
- 13How Casino Apps Stay Compliant
- 14Google Allows Gambling Apps in Multiple Countries
- 15Google Gambling Apps Play Store US
- 16Meta Imposes Stricter Ad Compliance Rules
- 17Meta's New Marketing Standards Gambling
- 18Meta Moves to Restrict Gambling Ads
- 19Advertising Restriction Policy - VGA
- 20Regulatory Objectives - VGA
- 21Docs Archive - VGA
- 22financemagnates.com
- 23Asia Gaming Brief
- 24iGamingToday.com
- 25Vanuatu Customs and Inland Revenue
- 26agbrief.com
- 27legalpilot.com
- 28Gaming Control Act
- 29Casino Control Act
- 30zitadelleag.com
Looking for the player guide?
For consumer-facing information about gambling in Vanuatu (tax on winnings, where to play legally, self-exclusion options), see the Vanuatu player guide.
Disclaimer. This page reflects the law as we understood it on 8 Oct 2026. Rules change: always check the current position with Vanuatu Department of Customs and Inland Revenue; administered by the Vanuatu Gaming Authority (VGA). We are not a legal adviser.