Interactive Gaming License

  • Interactive Gaming is administered under Act No. 16 of 2000. 
  • It is a form of gambling played through means of the internet for the purpose of win or gain. 
  • The Director of Customs and Inland Revenue is the Regulator under the Act
  • The Regulator is assisted by Global Gaming Regulators Limited (GGR), the appointed government consultant, in administering the Act. (Click here to access address: 

Procedure in obtaining an Interactive Gaming License: 

  • Submit application to GGR 
  • GGR verify application
  • GGR Forward application with recommendations to the Minister of Finance. 
  • Based on these recommendations, the Minister grants or rejects the application and advises the applicant accordingly. 

License term: 

  • The Minister of Finance is to determine the term of license in consultation with the Regulator but limited only to 15 yrs

Interactive Gaming Duty: 

  • An interactive gaming license is subject to lodge and pay interactive gaming tax on a monthly basis as stipulated in the Act. 
  • Tax under section 30 of the act – 2.5% of the Gross Profit 
  • Tax on sports book fixed odds wagering – 0.1% of Gross Turnover 
  • Interactive Gaming Tax is payable on or before the last working day of the following month. 
  • Annual License Fees are payable on December 31st, the year following issue of license. 

Penalty fee: 

  • Penalty fee: 10% for the unpaid amount. Plus a further 2% for each month or part of a month during which the unpaid amount is unpaid. 

General Enquiries

Private Mail Bag 9012,
La Casa D'Andrea E Luciano Building,
Rue Pierre Lamy,
Port Vila, 
Republic of Vanuatu

Phone: (+678) 33010
Fax: (+678) 22597

Email: circorporate (at)