Welcome to Vanuatu Customs & Inland Revenue WEBSITE

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 can be obtained.

There are two types of gaming licences, that is:

  • Private (non-profit) Club Licence.
  • Hotel (profit making) Licence. 

Procedure in obtaining a Gaming Licence:

  • Submit application and proposal to the Director of Customs and Inland Revenue
  • If approved, the Director of Customs and Inland Revenue grants licence with Terms and Conditions

Licence Fees - on issue of licence and annual renewal:

  • Hotel (profit making) Licence – VT 5,000,000 
  • Private (non profit) Club – VT 1,650,000 

Gaming duty:

  • A gaming licencee is required to lodge returns and pay gaming duty every month. 
  • Public Club – 30% of total gross profit 
  • Private Club – 7.5% of total gross profit
  • Due Date: Monthly returns and payment are to be lodged before or on the last working day of the following month.
  • Penalty for late payment: 10% per month 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 Gaming Control Act [CAP 172]