COVID-19 update: Vanuatu is currently Covid-free. However, international travel restrictions are in place at the border. Casino tax is administered under CASINO CONTROL [CAP.223]. Any individual, group or company wanting to conduct a Casino business in the country is required to obtain a Casino Licence.
Procedure in obtaining a Casino Licence:
- Submit a completed application form and project proposal to the Director of Customs and Inland Revenue,
- Application forwarded to the Council of Ministers for its consideration and approval,
- If approved, the Director of Customs and Inland Revenue grants licence with the Terms and Conditions,
- The approved application is then submitted with the following documents to the Inland Revenue Office, Taxpayer Services Section for payment and issue of the Casino Licence:
-Terms and Conditions of the licence,
- Floor plan - If rejected, the Director of Customs and Inland Revenue let the applicant knows of the decision made,
- Casino Licence Fee: VT 1,000,0000
Casino Licence Renewal:
Every renewal applications have to be submitted with a current floor plan before 31st of December each year.
Casino Tax:
Casino licensees’ are required under the casino Act to lodge and pay casino tax every month.
- Casino Tax: 15% of the totals gross profit.
- Due Date: Returns are to be lodged on a monthly basis on or before the last working day of the following month.
- Late returns carry a penalty of 20% per annum on tax payable.
(Click here to access application form)