Coronavirus free icon COVID-19 update: Vanuatu is currently Covid-free. However, international travel restrictions are in place at the border. 

There are no restrictions on the movement of freight. For more information, visit the official COVID-19 website.

Casino Licence

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)




Where to find us?

La Casa D'Andrea E Luciano Building, Rue Pierre Lamy, PMB 9012, Port Vila, VANUATU
Phone Number
+678 33010

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