Gaming Licence

Gaming licence is administered under Gaming Control Act [CAP 172].

In order for any individual, group or company to conduct gambling activities, a Gaming Licence must be obtained.
There are two types of gaming licences, that is:

• Private Club Licence.
• Public Club Licence. 

Procedure in obtaining a Gaming Licence:

• Submit application and project proposal to the Director of Customs and Inland Revenue (Click here to access application form),
• 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,
• If rejected, the Director of Customs and Inland Revenue let the applicant knows of the decision made.

Duration:

• Both licences are valid for one year, and the renewal fee is to be paid on or before the first day of the succeeding year.

Gaming Licence Fees:

• Public (profit) Club – VT 5,000,000 
• Private (non profit) Club – VT 1,650,000 

Gaming duty:

• A gaming licence is also required under the gaming control act to lodge and pay gaming duty every month. 
• Public Club – 30% of total gross profit 
• Private Club – 7.5% of total gross profit
• Due Date: Returns are to be lodged on a monthly basis. It is to be lodged before or on the last working day of the following month.

Penalty:

• Penalty: 10% per month on tax payable

(Click here to access application form)