Legal casino gambling age in VanuatuVanuatu, a Pacific island republic, regulates gambling through four statutes, all administered by the Department of Customs and Inland Revenue (DCIR): the Gaming (Control) Act for gaming machines and tables, the Casino Control Act for casinos, the Lotteries Act, and the Vanuatu Interactive Gaming Act of 2000 for online gambling. The country is best known in the industry as an offshore licensing jurisdiction. Since July 2024, applications for its interactive gaming licence have been processed by VGA Limited, a private company that trades as the “Vanuatu Gaming Authority” and acts as the government’s exclusive agent; the statutory regulator remains the Director of Customs and Inland Revenue. This guide sets out the legal framework, the licensing model and taxes, the position of players and the anti-money laundering context.
Key points
- The Vanuatu Interactive Gaming Act [Cap. 261] (Act 16 of 2000, in force 31 May 2000) makes it an offence to conduct an interactive game “wholly or partly in Vanuatu” without a licence, punishable by fines of up to VT 125 million for companies.
- The regulator under the Act is the Director of Customs and Inland Revenue (section 34). The “Vanuatu Gaming Authority” is not a statutory body: it describes itself as the “sole exclusive agent” for the licence, working in partnership with the DCIR.
- Under the framework launched in July 2024, the published fees are €5,000 to apply and €10,000 a year, for a licence valid for up to 15 years, with a 1% tax on gross gaming revenue. The Act itself sets ceilings of 18% of gross profit and 5% of turnover for fixed-odds wagering.
- Land-based casinos are licensed under the Casino Control Act (Act No. 6 of 1993) and pay 15% of gross profit; gaming machines in hotels and clubs are licensed under the Gaming (Control) Act of 1983.
- Vanuatu was on the Financial Action Task Force (FATF) “grey list” from 2016 to June 2018 but remains on the European Union’s list of high-risk third countries. Its next mutual evaluation by the Asia/Pacific Group on Money Laundering is under way in 2026, with online gaming named as a focus area.
Last reviewed: 6 October 2026.
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Historical development
Vanuatu’s gambling legislation developed in three stages. The first was the Gaming (Control) Act, Act 23 of 1983, which came into force on 28 October 1983 and allowed gaming machines and gaming tables only on licensed premises (Gaming (Control) Act [Cap. 172], consolidated edition 2018). The second was the Casino Control Act, Act No. 6 of 1993, which is cited as the governing law on the DCIR’s casino licence application form. The third was the Interactive Gaming Act, Act 16 of 2000, which commenced on 31 May 2000 and created a licensing regime for internet and telephone gambling. It has since been amended six times, by Acts 49 of 2000, 30 of 2002, 10 of 2008, 2 of 2010, 19 of 2013 and 22 of 2017.
The online licence attracted little business for most of its history. When the Asia/Pacific Group on Money Laundering (APG) evaluated Vanuatu in 2015 it found only “two active on-line gaming (sports betting) entities”, and described the casino sector as “currently small in number and scope of business” (APG, Mutual Evaluation Report, 2015). By 2024 trade press reported that there were “no active licenses left over from the old system” and that the jurisdiction was “effectively starting from zero again” (AGBrief, August 2024). In July 2024 the government relaunched the licence with an online application portal, a fixed fee schedule and a flat 1% tax (AGBrief, July 2024).
Some industry coverage describes Vanuatu’s online gambling legislation as dating from 1993. The text of the Interactive Gaming Act shows that it was enacted in 2000; 1993 is the year of the Casino Control Act.
Legal framework
The DCIR states that “by law, DCIR is also the administrator for casino and gaming operations in Vanuatu” and lists the Casino Control Act (Cap. 223), the Gaming Control Act (Cap. 172), the Lotteries Act (Cap. 205) and the Interactive Gaming Act (Cap. 261) among the laws it administers (DCIR, About us). “Cap.” refers to the chapter number in the consolidated Laws of the Republic of Vanuatu.
Vanuatu Interactive Gaming Act [Cap. 261]
The Interactive Gaming Act, in its 2018 consolidated edition, is “an Act to regulate interactive gaming”. Its main provisions are:
- Definition (section 2). An interactive game is a game in which a prize of money or value is offered, a player enters by means of a telecommunications device and pays money to do so, and the outcome is determined by chance, skill or both. Betting on a race, sporting or other event by telecommunications device is treated as an interactive game.
- Offence (section 3). A person “must not conduct an interactive game wholly or partly in Vanuatu unless the person is a licensee and the game has been approved by the Regulator”. The penalty is a fine of up to VT 25 million, imprisonment for up to 15 years, or both, for an individual, and a fine of up to VT 125 million for any other person.
- Applicants (section 4). An applicant must be a local company registered under the Companies Act No. 25 of 2012, and must give details of key persons, beneficial owners and the source of the funds used to pay its capital.
- Suitability (section 5). The Regulator must decide an application within two months and must be satisfied, among other things, that the source of funds is “not tainted with illegality”. Further vetting criteria and powers of investigation (sections 5(3A) and 29A to 29C) were added by the 2017 amendment.
- Term and fees (sections 8 and 9). A licence may not exceed 15 years. Application and annual fees are “prescribed by the regulations” rather than fixed in the Act.
- Games and systems (sections 19 to 22). Each game, its software and rules, and the licensee’s control system require the Regulator’s written approval.
- Age (section 18). A licensee “must not allow an individual who is under 18 years of age to play an interactive game”.
- Tax (sections 30 to 32). Interactive gaming tax is charged on gross profit, or on gross turnover for fixed-odds wagering, at rates that must not exceed 18% and 5% respectively.
Casino Control Act [Cap. 223]
Casinos may operate only under a licence issued under the Casino Control Act (No. 6 of 1993). The DCIR’s casino licensing page sets out the fees and tax described below. We were unable to obtain the consolidated text of the Act from an official portal, so its detailed provisions, including any age limit for casino entry, could not be verified for this guide.
Gaming (Control) Act [Cap. 172]
Section 2 of the Gaming (Control) Act provides that no gaming machine or gaming table “shall be provided for gaming at any place in Vanuatu” except under a licence. Section 3 allows licences for hotels, non-profit clubs and pleasure vessels, and section 4 gives the licensing power to the Director responsible for customs and inland revenue. Section 9 creates offences for those who provide or operate unlicensed machines and tables. The Act was last substantially amended by Act 28 of 2017.
Lotteries Act [Cap. 205]
The Lotteries Act is listed among the laws administered by the DCIR, but we could not locate its text on an official website. Its content, including licensing conditions and any duty on lotteries, has not been verified for this guide.
Regulator and licensing model
Vanuatu follows a licensing model: gambling is lawful when carried on under a licence, and there is no state monopoly. All four regimes are administered by the DCIR. The Vanuatu Financial Services Commission (VFSC), which some service providers associate with the online licence, describes its own remit as the supervision of investment business and trust and company service providers, and its Commissioner as Registrar of Companies (VFSC). Its role in gambling is therefore limited, on the sources we found, to registering the local company that an interactive gaming applicant must have.
The interactive gaming licence
Under section 34 of the Interactive Gaming Act, “the Director of Customs and Inland Revenue is the Regulator”. The Regulator processes applications, grants licences, approves games and must prepare a code of practice for licensees (section 35). The official application form is addressed to the Director and requires personal information forms for beneficial owners, directors and managers, a business plan and evidence of the source of capital.
Since July 2024 applications have been handled by VGA Limited. Its website states that it “is the sole exclusive agent for the Vanuatu Interactive Gaming License” and “operates in partnership with the Department of Customs and Inland Revenue as Regulator” (VGA). Trade reports describe the arrangement as a public-private partnership announced by the then Minister of Finance, John Salong, and the VGA’s chief executive, Macyn White (Yogonet, July 2024). We found no statute or gazetted order establishing a “Vanuatu Gaming Authority” as a public body, and the published sources do not explain the legal basis for the agency appointment.
The terms published by the VGA and reported in the trade press are:
| Item | Published terms (2024) |
|---|---|
| Application fee | €5,000, non-refundable |
| Annual licence fee | €10,000 |
| Term | 15 years from issue |
| Tax | 1% of gross gaming revenue (“Wagering Activity Tax”) |
| Scope | Business-to-consumer (B2C) operations, including sports, casino, live casino, lottery and poker |
| Websites | Reports differ between one and two URLs included; additional URLs at €1,500 each (AGBrief) |
| Target markets | Operators must act lawfully in the markets they target and may not target countries on the FATF “black list” |
Sources: VGA; AGBrief, July 2024; AGBrief, August 2024; AGBrief, August 2024. The DCIR application form leaves the fee to be stated in vatu and does not set out a schedule. We could not find the regulations that prescribe these fees and the 1% rate, so the figures above are those published by the agent and the trade press rather than verified against the legal instrument. No official public register of interactive gaming licensees was found.
Land-based casinos and gaming machines
According to the DCIR, a casino licence costs VT 1,000,000 on issue and VT 1,000,000 a year to renew (DCIR, Casino licence). Gaming machine licences under the Gaming (Control) Act cost VT 5,000,000 a year for a hotel and VT 1,650,000 for a private non-profit club (DCIR, Gaming licence). The DCIR does not publish a list of licensed casinos. The independent directory Casino City lists four casinos, all in the capital, Port Vila (Casino City); this figure has not been confirmed by an official source.
Online gambling
Online gambling is lawful in Vanuatu when it is conducted by a holder of an interactive gaming licence using games approved by the Regulator. Conducting an interactive game wholly or partly in Vanuatu without a licence is an offence under section 3. The licence is designed primarily for export: the 2024 framework was presented as one for operators targeting “pre-regulated markets”, meaning countries without their own online gambling licensing regime (AGBrief, July 2024).
Can licensees accept Vanuatu residents?
The consolidated Interactive Gaming Act contains no provision that expressly prohibits a licensee from accepting players located in, or resident in, Vanuatu. Its only express restriction on who may play is the under-18 rule in section 18. The VGA’s published materials and the trade reports we reviewed do not address the point either. Whether a licensee may lawfully serve local residents, and on what conditions, should therefore be confirmed with the DCIR.
Offshore operators and enforcement
The section 3 offence applies to games conducted “wholly or partly in Vanuatu”. An operator based abroad that accepts players in Vanuatu is not obviously caught by that wording, and we found no case law on its reach. The Act contains no powers to block websites or payments and no rules on gambling advertising. We found no record of website blocking, payment blocking or prosecutions directed at foreign online operators. The Regulator does have powers to investigate complaints about licensees (section 36) and, since 2017, to share information with the Financial Intelligence Unit and foreign agencies (sections 42 to 42B).
Position of players
None of the three statutes we were able to read makes it an offence to take part in gambling. The Interactive Gaming Act imposes its duties and penalties on operators and licensees, and the Gaming (Control) Act penalises those who provide or operate unlicensed machines and tables rather than those who play on them. We found no reported prosecution or fine of a player for gambling, online or offline. We were unable to check the Lotteries Act, the Casino Control Act or the general criminal law (the Penal Code) for provisions on unlawful gaming, so it cannot be stated with certainty that no player offence exists anywhere in Vanuatu law.
The minimum age to play an interactive game with a licensee is 18 (section 18), and a licensee that breaches the rule faces a fine of up to VT 125 million. We could not verify the minimum age for entry to land-based casinos or for gaming machines. Players with a complaint about a Vanuatu licensee can complain to the Regulator, who “must cause to be investigated any complaint made to the Regulator about a licensee’s operations” (section 36(1)).
Taxation
Gambling taxes are collected by the DCIR. The main charges on operators are:
| Activity | Tax or duty | Source |
|---|---|---|
| Interactive gaming (statutory ceiling) | Up to 18% of gross profit; up to 5% of gross turnover for fixed-odds wagering | Interactive Gaming Act, s. 30(3) |
| Interactive gaming (rate applied since 2024) | 1% of gross gaming revenue | VGA; trade press |
| Casinos | 15% of gross profit, monthly returns | DCIR |
| Gaming machines and tables: non-profit clubs | 7.5% of gross profit | Gaming (Control) Act, s. 5(1A) |
| Gaming machines and tables: profit-making establishments | 30% of gross profit | Gaming (Control) Act, s. 5(1A) |
Interactive gaming tax is due by the last working day of the month following the month in which the gross profit was made (section 31). Late payment attracts an additional 10% of the unpaid amount plus 2% a month, and fraudulent underpayment an addition of three times the shortfall (section 32). Late casino returns carry a penalty of 20% a year on the tax payable (DCIR). AGBrief reported in 2024 that Vanuatu has no corporation tax and that gaming companies are exempt from value added tax; neither point was confirmed officially.
The gaming statutes contain no tax on players’ winnings, and we found no official guidance indicating that winnings are taxed.
Consumer protection and responsible gambling
Player protection in Vanuatu law is thin. The Interactive Gaming Act sets an age limit, requires prior approval of games and control systems, which must cover player exclusion (section 20), provides for a code of practice for licensees (section 35) and gives the Regulator a duty to investigate complaints. We could not find the code of practice itself on an official website. We found no national self-exclusion scheme, no gambling helpline and no state-funded treatment service, and no published responsible gambling requirements specific to the 2024 licence. General guidance on setting limits and recognising warning signs is available in our responsible gambling guide.
Anti-money laundering
The Interactive Gaming Act refers to the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014 and allows the Regulator to disclose confidential information to the Financial Intelligence Unit for the purposes of that Act (section 42). The 2015 APG evaluation identified “casinos, and interactive gaming businesses” among the high-risk sectors in the draft national risk assessment and criticised “inadequate AML/CFT compliance monitoring and supervision of casinos” (APG, 2015). The 2017 amendments to the Interactive Gaming Act added beneficial ownership disclosure, source-of-funds checks and information-sharing powers.
Vanuatu was formally placed on the FATF’s list of jurisdictions under increased monitoring (the “grey list”) in February 2016 (Vanuatu Financial Intelligence Unit). On 29 June 2018 the FATF recognised that Vanuatu had “made significant progress” and removed it from monitoring (FATF). The European Union has kept Vanuatu on its own list of high-risk third countries since 2016, despite the FATF delisting (FCA Vanuatu, 2026), and it remained listed after the latest amendments adopted on 9 January 2026 (European Commission). Under EU anti-money laundering law, listing obliges banks and other regulated firms in the EU to apply enhanced due diligence to business involving the listed country.
Recent and upcoming developments
- Relaunch of the online licence (July to August 2024). The Minister of Finance announced the new framework in early July 2024, and the online application portal opened in August, with a target processing time of two to three weeks (Yogonet; AGBrief). The number of licences issued since then has not been officially published.
- APG preparatory visit (August 2024). An APG team visited Port Vila from 20 to 23 August 2024 to prepare for Vanuatu’s next mutual evaluation, identifying the “golden visa” Capital Investment Immigration Plan as a significant money laundering risk (APG, September 2024).
- Online gaming as a focus area (November 2024). A government statement said Vanuatu had volunteered to bring its evaluation forward to begin in March 2026, and named “the online gaming, virtual assets, and citizenship program” as high-risk and high-focus areas (Financial Markets Association of Vanuatu, November 2024).
- EU high-risk list (January 2026). Vanuatu remained on the EU list after the Commission’s delegated regulations of 9 January 2026 (European Commission).
- APG on-site assessment (November 2026). The Daily Post reported that the APG’s on-site visit was scheduled for November 2026, quoting Prime Minister Jotham Napat that the evaluation “is a test of our systems, our institutions, and our national will” (Daily Post).
Casino listings for players in Vanuatu
The listings below are generated automatically from our casino database and do not by themselves show that an operator is licensed in Vanuatu, or that a Vanuatu licensee may serve players there. No official public register of interactive gaming licensees was available at the time of review; readers should check an operator’s status with the Department of Customs and Inland Revenue.
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Sources and further reading
- Republic of Vanuatu (via Department of Customs and Inland Revenue), Vanuatu Interactive Gaming Act [Cap. 261], consolidated edition 2018 (accessed 6 October 2026).
- Republic of Vanuatu (via Department of Customs and Inland Revenue), Gaming (Control) Act [Cap. 172], consolidated edition 2018 (accessed 6 October 2026).
- Department of Customs and Inland Revenue, About us (accessed 6 October 2026).
- Department of Customs and Inland Revenue, Casino licence (accessed 6 October 2026).
- Department of Customs and Inland Revenue, Gaming licence (accessed 6 October 2026).
- Department of Customs and Inland Revenue, Application for Interactive Gaming Licence (accessed 6 October 2026).
- Department of Customs and Inland Revenue, Application for Casino Licence (accessed 6 October 2026).
- Vanuatu Financial Services Commission, Home page (accessed 6 October 2026).
- VGA Limited, Vanuatu Gaming License (accessed 6 October 2026).
- AGBrief, Vanuatu launches new online gambling license for pre-regulated markets (2024).
- AGBrief, Vanuatu starts processing new Interactive Gaming Licenses through online portal (2024).
- AGBrief, The pre-regulated playing field: a look at online gambling jurisdictions in 2024 – Vanuatu (2024).
- Yogonet, Vanuatu unveils new online gambling licensing framework (2024).
- Asia/Pacific Group on Money Laundering, Anti-money laundering and counter-terrorist financing measures: Vanuatu, Mutual Evaluation Report (2015).
- Financial Action Task Force, Vanuatu (accessed 6 October 2026).
- Vanuatu Financial Intelligence Unit, Vanuatu’s progress: FATF grey list (accessed 6 October 2026).
- European Commission, Anti-money laundering and countering the financing of terrorism at international level (accessed 6 October 2026).
- Financial Centre Association of Vanuatu, Vanuatu on the EU money laundering blacklist: a timeline of events (that we know of) (2026).
- Asia/Pacific Group on Money Laundering, APG Strategic Mutual Evaluation preparation visit to Vanuatu (2024).
- Financial Markets Association of Vanuatu, Vanuatu prepares for global AML assessment in 2026 (2024).
- Vanuatu Daily Post, Vigilance through compliance: finance professionals prepare for Vanuatu’s 2026 test (accessed 6 October 2026).
- Casino City, Vanuatu casino and card room gaming (accessed 6 October 2026).
