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Vanuatu Gaming License: Complete Guide to the VGA Interactive Gaming Licence (2026)

The Vanuatu Interactive Gaming Licence is one of the fastest and most cost-competitive offshore gaming authorizations available to international operators in 2026. Issued under the Interactive Gaming Act [Cap. 261] and administered by the Director of Customs and Inland Revenue, the license covers online casino operations, sports betting, poker, lotteries, bingo, and cryptocurrency gambling under a single authorization, valid for up to 15 years with no minimum paid-up capital requirement.

Vanuatu’s licensing framework has attracted iGaming operators targeting the Asia-Pacific region since 2000. The jurisdiction imposes a 1% gross gaming revenue tax on non-fixed-odds operations, charges zero corporate income tax on foreign-sourced revenue, and processes applications in two to four months. For crypto-native gambling startups and operators looking to launch faster than Curaçao permits, the jurisdiction offers a legally sound entry point without the capital intensity of European frameworks.

LegalBison manages the full licensing sequence for Vanuatu, from company incorporation through VIPA registration and the VGA application, with a single implementation manager coordinating every phase.

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A combination of tax efficiency, processing speed, and regulatory credibility

Why operators choose Vanuatu for iGaming

Quick facts: Vanuatu Gambling License

The license does not cover land-based casino operations. Physical gaming machines and tables in hotels and clubs are governed separately under the Gaming (Control) Act [Cap. 172] and require a distinct authorization from the same regulatory authority.

CategoryDetails
License TypeInteractive Gaming Licence (B2C)
RegulatorDirector of Customs and Inland Revenue (under Cap. 261)
Governing LawInteractive Gaming Act [Cap. 261]
Timeframe2 to 4 months
Application Fee5,000 EUR
Annual License Fee10,000 EUR
GGR Tax1% (non-fixed-odds); up to 5% gross turnover (fixed-odds wagering)
Corporate Tax0% on foreign-sourced revenue
Minimum CapitalNone required
License ValidityUp to 15 years
Crypto GamblingPermitted under the Interactive Gaming Licence
Key AdvantagesAsia-Pacific positioning, low GGR tax, fast setup, no minimum capital, 15-year license term

The license does not cover land-based casino operations. Physical gaming machines and tables in hotels and clubs are governed separately under the Gaming (Control) Act [Cap. 172] and require a distinct authorization from the same regulatory authority.

CategoryDetails
License TypeInteractive Gaming Licence (B2C)
RegulatorDirector of Customs and Inland Revenue (under Cap. 261)
Governing LawInteractive Gaming Act [Cap. 261]
Timeframe2 to 4 months
Application Fee5,000 EUR
Annual License Fee10,000 EUR
GGR Tax1% (non-fixed-odds); up to 5% gross turnover (fixed-odds wagering)
Corporate Tax0% on foreign-sourced revenue
Minimum CapitalNone required
License ValidityUp to 15 years
Crypto GamblingPermitted under the Interactive Gaming Licence
Key AdvantagesAsia-Pacific positioning, low GGR tax, fast setup, no minimum capital, 15-year license term

What the Vanuatu gaming license covers

The Interactive Gaming Licence issued under Cap. 261 covers any game meeting the statutory definition of an "interactive game," that is, any game played via telecommunications device where a prize of money or value is available and the outcome is determined wholly or partly by chance or skill. In practical terms, the B2C license authorizes the following activities: The license does not authorize land-based gaming. Physical gaming machines and tables at hotels, clubs, or vessels in Vanuatu require a Gaming (Control) Act [Cap. 172] license, which is a separate application process governed by distinct fee and duty structures. Operators building integrated physical-digital operations need both authorizations.

Online casino

Online casino operations, including slots, table games (roulette, blackjack, baccarat), live dealer games, and video poker variants. All game formats played via an internet or mobile interface qualify, provided each game receives individual approval from the regulator prior to launch.

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Sports betting

Sports betting and fixed-odds wagering on races, sporting events, and other events conducted by means of a telecommunications device. Fixed-odds wagering is taxed at a separate rate based on gross turnover rather than gross profit; operators running both casino and sportsbook verticals on the same license pay the applicable rate per product category.

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Poker, lotteries and bingo

Poker, lotteries, and bingo, all of which fall within the broad definition of interactive games under the Act.

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Cryptocurrency gambling

Cryptocurrency gambling. The Interactive Gaming Act does not restrict the currency of player deposits or wagers. Operators accepting cryptocurrency deposits and paying out in crypto operate under the same license as fiat-based platforms. See the dedicated section on crypto gambling for the VASP intersection that applies to operators also running custodial or exchange functions.

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How the VGA license stacks up against the major alternatives

Vanuatu vs. other offshore gaming licenses

The offshore gaming license market is differentiated primarily by cost, speed, tax treatment, banking access, and crypto flexibility. Vanuatu, Curaçao, Anjouan, and Malta occupy distinct positions in this matrix. No single jurisdiction dominates every dimension; the right choice depends on the operator’s business model, target markets, and capitalization.
Vanuatu vs. other offshore gaming licenses
VanuatuCuracaoAnjouanMalta
Application Fee 5,000 EUR 30,000 USD+ ~5,000 EUR ~25,000 EUR
Annual License Fee ~10,000 EUR 30,000 USD+ ~5,000 EUR ~25,000 EUR
GGR / Gaming Tax 1% GGR 2% of net revenue 0% (no GGR tax) 5% GGR (B2C)
Corporate Tax 0% (offshore revenue) ~9% on profits 0% 5% (after refund mechanism)
Timeline 2 to 4 months 3 to 6 months 2 to 4 weeks 6 to 12 months
License Validity Up to 15 years Annual renewal Annual renewal Annual renewal
Banking Access Moderate Moderate Limited Strong (EU banks)
Crypto Gambling Explicitly permitted Permitted Permitted Subject to additional licensing
Regulatory Reputation Established offshore Well-established offshore Disputed recognition Gold standard (EU-regulated)
Minimum Capital None None stated None 100,000 EUR (B2C)
Best For Asia-Pacific, crypto-first, 15-year stability Established offshore operators, broad PSP network Fast-launch, lowest-cost entry EU market access, institutional credibility

Alternatives to a gambling license in Vanuatu

Vanuatu is one entry point in a broader landscape of offshore gaming licenses. Depending on target markets, budget, and operational model, other jurisdictions may offer a better fit. LegalBison advises across all major offshore gaming frameworks and can help identify the right structure for your specific project.

Malta Malta

Gaming License in Malta

on request

  • 5% tax
  • Prestigious license
  • For all type of games

The path to legal operations takes between 2 to 4 months

Step-by-step: how to get a gaming license in Vanuatu

The complete licensing sequence runs two to four months from initiation to authorization. LegalBison manages each stage with a single implementation manager as the client’s point of contact throughout.

STEP 1 OF 4

Estimated time1 to 2 weeks

Stage 1: VFSC Company Incorporation

A local company is registered under the Companies Act No. 25 of 2012. The corporate object clauses must explicitly reference interactive gaming activities. Share structure, director appointments, and registered address are established at this stage. LegalBison prepares and files all incorporation documents; remote processing is available for all applicants.
Regulatory framework, required documentation, and compliance obligations

Requirements for the Vanuatu gaming license

The regulatory body commonly referred to as the “VGA” in the iGaming industry corresponds to the Director of Customs and Inland Revenue, who administers the Interactive Gaming Act [Cap. 261] under the authority of the Ministry of Finance. The Director holds the statutory power to grant, suspend, and revoke licenses, conduct investigations, appoint inspectors, and issue compliance requirements to licensees.

The Interactive Gaming Act has been in force since 2000 and has been amended multiple times, most recently in 2017, to incorporate beneficial ownership disclosure obligations, AML/CFT alignment, and strengthened enforcement powers. Since 2024, Vanuatu has operated an online application portal for interactive gaming license submissions, reducing processing friction for international applicants who previously relied on in-person or postal procedures.

VGA-licensed operators are classified as “reporting entities” under the Anti-Money Laundering and Counter-Terrorism Financing Act No. 13 of 2014. This classification imposes full AML/CFT program requirements independently of the gaming license application. Compliance with both frameworks is mandatory before operations can commence.

Corporate and financial requirements

The Interactive Gaming Act is explicit on one structural point: only a company registered under the Companies Act No. 25 of 2012 as a local Vanuatu entity may hold an Interactive Gaming Licence. International Business Companies registered under the International Companies Act [Cap. 222] do not qualify under Cap. 261. The licensed entity must be locally incorporated, and this step precedes every other element of the application.

There is no minimum paid-up capital requirement under Cap. 261. The regulator assesses financial capacity through the suitability review rather than a prescribed capital threshold: applicants must demonstrate they have sufficient financial, technical, and other resources to conduct interactive gaming operations. Supporting documentation typically includes source-of-funds evidence for capital paid into the company, a business plan, and financial projections.

Directors and managers of the licensed entity are subject to approval. The regulator’s fit-and-proper assessment of management includes scrutiny of residency arrangements, and LegalBison’s standard implementation includes appointment of a locally based manager to satisfy these expectations. LegalBison manages the appointment and approval process for local directors and compliance personnel where these are not already in place within the applicant’s team.

The licensed entity must maintain at least one bank account with a financial institution licensed under Vanuatu’s Financial Institutions Act [Cap. 254]. All gaming-related banking transactions must pass through this account. This is not optional: it is a license condition, and breach triggers suspension powers.

The Interactive Gaming Act is explicit on one structural point: only a company registered under the Companies Act No. 25 of 2012 as a local Vanuatu entity may hold an Interactive Gaming Licence. International Business Companies registered under the International Companies Act [Cap. 222] do not qualify under Cap. 261. The licensed entity must be locally incorporated, and this step precedes every other element of the application.

There is no minimum paid-up capital requirement under Cap. 261. The regulator assesses financial capacity through the suitability review rather than a prescribed capital threshold: applicants must demonstrate they have sufficient financial, technical, and other resources to conduct interactive gaming operations. Supporting documentation typically includes source-of-funds evidence for capital paid into the company, a business plan, and financial projections.

Directors and managers of the licensed entity are subject to approval. The regulator’s fit-and-proper assessment of management includes scrutiny of residency arrangements, and LegalBison’s standard implementation includes appointment of a locally based manager to satisfy these expectations. LegalBison manages the appointment and approval process for local directors and compliance personnel where these are not already in place within the applicant’s team.

The licensed entity must maintain at least one bank account with a financial institution licensed under Vanuatu’s Financial Institutions Act [Cap. 254]. All gaming-related banking transactions must pass through this account. This is not optional: it is a license condition, and breach triggers suspension powers.

How Vanuatu manages the intersection of iGaming and Virtual Assets

Crypto gambling and the Vanuatu gaming license

Crypto gambling permissions

The Interactive Gaming Act [Cap. 261] defines an interactive game by reference to prizes of money or “something else of value,” a formulation broad enough to encompass cryptocurrency payouts and wagers. The Act does not restrict the denomination in which games are played or prizes paid. Cryptocurrency gambling platforms operating under the Interactive Gaming Licence are not required to limit their operations to fiat currencies.

Vanuatu is one of the cleaner offshore frameworks for crypto-native casino operators on this point. No separate legal opinion is needed to confirm that crypto gambling is permissible under the license; the statutory language is permissive by design.

Operators accepting cryptocurrency must still route their Vanuatu-denominated banking transactions through a licensed local financial institution, as required by the Act. The crypto payment flows are separate from this banking obligation: the local bank account handles operational costs, license fees, and any fiat transactions, while crypto transactions operate through the platform’s on-chain infrastructure.

Stablecoin-accepting platforms, play-to-earn operations where tokens are won as prizes, and traditional crypto casino models all fall within the Interactive Gaming Licence scope, provided the game mechanics meet the definition of an interactive game and receive individual regulatory approval.

The Interactive Gaming Act [Cap. 261] defines an interactive game by reference to prizes of money or “something else of value,” a formulation broad enough to encompass cryptocurrency payouts and wagers. The Act does not restrict the denomination in which games are played or prizes paid. Cryptocurrency gambling platforms operating under the Interactive Gaming Licence are not required to limit their operations to fiat currencies.

Vanuatu is one of the cleaner offshore frameworks for crypto-native casino operators on this point. No separate legal opinion is needed to confirm that crypto gambling is permissible under the license; the statutory language is permissive by design.

Operators accepting cryptocurrency must still route their Vanuatu-denominated banking transactions through a licensed local financial institution, as required by the Act. The crypto payment flows are separate from this banking obligation: the local bank account handles operational costs, license fees, and any fiat transactions, while crypto transactions operate through the platform’s on-chain infrastructure.

Stablecoin-accepting platforms, play-to-earn operations where tokens are won as prizes, and traditional crypto casino models all fall within the Interactive Gaming Licence scope, provided the game mechanics meet the definition of an interactive game and receive individual regulatory approval.

We felt genuinely supported. LegalBison helped us navigate a space that’s often uncertain and complex, which gave us the confidence to move forward with our project.


Al Alof

Al Alof

ChicksX

Excels at adapting to challenges. LegalBison excels at adapting to challenges and demonstrates a perfect understanding of our business needs.


Andreas Fleischhacker

Andreas Fleischhacker

ACM Finance

A fruitful cooperation. As a result of the fruitful cooperation with LegalBison, Yellow Card obtained a VASP registration, fast and without any legal complications.


Craig Stoehr

Craig Stoehr

Yellow Card

A perfect fit for our business. I highly recommend Legal Bison to any entrepreneur or business seeking top-notch services for their company formation. Their commitment to excellence and customer satisfaction is truly commendable.


Shelby

Shelby

BinStarter

Highly recommended! The team of LegalBison was very helpful and fast in supporting my company’s structural set up. They are undoubtedly top-level experts when it comes to licensing and registrations in the crypto and web3 industry. Highly recommend!


Konrad

Konrad

Propertys.xyz

Best for Crypto Licenses. Best company for Crypto Licenses! Kudos to the team for making the incorporation of our company really smooth


Crypto Hunt, CEO

Crypto Hunt, CEO

Lakan Interactive

Reliable Partner. We are happy to cooperate with LegalBison for more than 2 years and during this time they definitely secured a reputation of very professional and reliable partner. Great knowledge, competence and good attitude. Keep up the good work!


Albert

Albert

Aike Logistics

Very proactive. Very proactive, responsive, and able to provide solutions and advice. The firm is familiar with the new industry of blockchain and cryptocurrency


Tran Hoai Nam

Tran Hoai Nam

DeCom Holdings

Fast and Reliable. Quick set-up and straightforward process. It was a smooth process, we are happy to have chosen LegalBison as our Partner for incorporations, globally.


Jack Tang

Jack Tang

BoomFi

Frequently asked questions about the Vanuatu gaming license

The right path forward, regardless of project stage

Yes. Online gambling through licensed interactive gaming operators is legal in Vanuatu under the Interactive Gaming Act [Cap. 261], which has been in force since 2000. The law establishes a formal licensing framework administered by the Director of Customs and Inland Revenue. Land-based gaming at hotels and clubs is separately regulated under the Gaming (Control) Act [Cap. 172]. Vanuatu does not restrict its licensed operators from serving players in most international markets, though operators are responsible for complying with the laws of the jurisdictions where their players are located.

Start your Vanuatu gaming company

LegalBison manages the complete Vanuatu Interactive Gaming Licence process, from company incorporation and VIPA registration through the VGA application, AML/CTF program, and banking setup, with a dedicated implementation manager coordinating every step. If you are evaluating Vanuatu as a licensing jurisdiction or are ready to begin, request a free consultation. The team will assess your platform model, confirm the appropriate license structure, and outline a project timeline and cost estimate within 24 business hours.

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