COVID-19 update: Vanuatu is currently Covid-free. However, international travel restrictions are in place at the border. Casino licencing is administered under CASINO CONTROL [CAP.223] Act. Any individual, group or company wanting to operate 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 Terms and Conditions and after a Fee of VT 1,000,000 is paid
Annual fee
A fee of VT1,000,000 is payable in order to renew the licence each year
Casino Tax:
Casino licensees’ are required 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 licence application form
Click here to access personal information application form (refer licencing application form)
Click here to access the CASINO CONTROL [CAP.223] Act.