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.
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.
Quick facts: Vanuatu Gambling License
| Category | Details |
|---|---|
| License Type | Interactive Gaming Licence (B2C) |
| Regulator | Director of Customs and Inland Revenue (under Cap. 261) |
| Governing Law | Interactive Gaming Act [Cap. 261] |
| Timeframe | 2 to 4 months |
| Application Fee | 5,000 EUR |
| Annual License Fee | 10,000 EUR |
| GGR Tax | 1% (non-fixed-odds); up to 5% gross turnover (fixed-odds wagering) |
| Corporate Tax | 0% on foreign-sourced revenue |
| Minimum Capital | None required |
| License Validity | Up to 15 years |
| Crypto Gambling | Permitted under the Interactive Gaming Licence |
| Key Advantages | Asia-Pacific positioning, low GGR tax, fast setup, no minimum capital, 15-year license term |
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.
Our team of experienced professionals to assist you with any question and project pertaining to gaming projects.
Consulting Manager, who guides founders and operators through company formation, VASP licensing, and cross-border corporate structuring across Asia-Pacific markets and beyond.
Why operators choose Vanuatu for iGaming
The commercial case is direct. The 1% gross gaming revenue tax is among the lowest applicable rates globally for licensed iGaming operations. Corporate income tax on revenue derived from players outside Vanuatu is zero. The license carries a term of up to 15 years, eliminating the annual renewal friction common in competing offshore frameworks. There is no minimum paid-up capital threshold, a meaningful operational advantage for early-stage founders who have not yet raised institutional funding.
Processing timelines run two to four months from a complete application. That is materially faster than Curaçao’s current queue and dramatically faster than any EU-regulated jurisdiction. For operators targeting South-East Asia, Oceania, and East Asia, Vanuatu’s geographic positioning in the Pacific is a genuine commercial asset: proximity to the user base reduces latency considerations and creates natural market credibility.
The offshore gambling license from Vanuatu is recognized by a growing number of payment processors and banking partners, particularly those serving the Asia-Pacific corridor. Cryptocurrency gambling is explicitly permitted, which positions the jurisdiction favorably for Web3-native casino operators and play-to-earn platforms looking for a licensing home that does not treat crypto as a compliance afterthought.
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.
License scope and permitted activities
In practical terms, the B2C license authorizes the following activities:
- 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.
- 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.
- Poker, lotteries, and bingo, all of which fall within the broad definition of interactive games under the Act.
- 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.
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.
Who is the Vanuatu gaming license suited for?
The Vanuatu Interactive Gaming Licence works best for a specific operator profile. It is not the right license for every iGaming business, and identifying fit accurately saves time and capital.
Asia-Pacific-focused operators find the most natural alignment. Vanuatu’s Pacific geography, time zone overlap with key player markets in South-East Asia, East Asia, and Oceania, and the established presence of licensed operators in the region create an environment where a Vanuatu license is recognized and commercially respected by local payment partners.
Crypto-native gambling startups seeking a licensing framework that explicitly accommodates cryptocurrency operations without requiring workarounds or complex legal opinions benefit from the straightforward cap. 261 framework. The absence of a minimum capital requirement removes the funding barrier that makes some competing offshore structures inaccessible at seed stage.
Early-stage founders proving a product model before pursuing a more capital-intensive authorization (Curaçao, MGA Malta, or an EU CASP structure) use Vanuatu as a compliant operating base during traction-building. The 15-year license term means there is no pressure to immediately migrate once the platform is operating; the upgrade decision can be made when institutional investor expectations or banking requirements demand it.
B2C operators are the primary license holder profile. The license authorizes direct-to-player services (casino, sportsbook, poker, lotteries) served to users in jurisdictions where such activity is not locally prohibited. The license does not extend to providing gaming software or platform services to other operators as a standalone B2B activity; B2B software suppliers and white-label platform providers operating from Vanuatu should confirm with LegalBison whether the Interactive Gaming Licence or an alternative structure better suits their model.
The Vanuatu Gaming Authority (VGA): regulatory framework
The Vanuatu Gaming Authority (VGA) serves as the primary administrative body for online gambling in the Republic. It is organized as a dedicated unit within the Department of Customs and Inland Revenue, operating under the oversight of the Ministry of Finance. In this structure, the Director of Customs is the designated Regulator, holding broad legal powers to investigate applicants, approve technical control systems, and conduct physical on-site inspections.
Efficiency has improved significantly following the 2024 launch of the VGA’s updated online portal. This system was designed to simplify the submission of Ultimate Beneficial Owner (UBO) data and technical audit findings. By moving away from manual, paper-based processes, the authority has successfully accelerated the review phase. Most operators now see their processing time drop to under four months, provided their filing is complete and accurate.
Holding a license requires strict adherence to the VGA’s mandatory Code of Practice. This document outlines the operational standards for game fairness, data protection, and responsible gaming. The Regulator uses Section 27 of the Interactive Gaming Act [Cap. 261] to mandate audits of accounts and control systems. This ensures that the technical integrity of the games matches the financial transparency required by the state. The VGA also coordinates with other local agencies, such as the Financial Intelligence Unit, to verify that every licensee operates within the boundaries of the VAML Act. This layered approach to supervision maintains the jurisdiction’s standing as a stable, regulated environment for international gaming enterprises.
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.
VIPA registration for gaming companies
The Interactive Gaming Act [Cap. 261] explicitly provides that the Vanuatu Foreign Investment Promotion Act [Cap. 248] applies to all applicants for a gaming license and to existing licensees. This statutory reference makes VIPA registration a mandatory element of the licensing process for any entity with foreign ownership, which in practice means virtually all international applicants.
VIPA is the Vanuatu Foreign Investment Promotion Agency. Registration with VIPA is the mechanism by which foreign-owned business operations in Vanuatu receive formal investment approval. Without valid VIPA registration, the company formation and gaming license application sequence cannot be completed.
The VIPA registration step sits between company incorporation and the VGA license application in the standard process flow. It requires submission of the company’s corporate documents, information on the foreign investors and their intended activities, and evidence of the business plan. Processing typically takes one to two weeks for a straightforward application.
VIPA registration carries an annual renewal obligation and a government fee schedule that varies by investment category and capitalization. LegalBison manages VIPA registration as part of its standard Vanuatu licensing engagement, including renewal coordination in subsequent years.
KYC, UBO verification, and background checks
Every key person of the applicant, defined under Cap. 261 as any beneficial owner, owner, controller, director, or manager, must pass a fit-and-proper assessment before the license is granted. The regulator has the statutory power to obtain police reports on any key person and may require biometric data (photograph, fingerprints, palm prints) during the investigation phase.
The fit-and-proper criteria are grounded in criminal record history and sanctions screening. The Director must consider whether any key person has been convicted of an offence, and whether any key person appears on a United Nations financial sanctions list or equivalent list under Vanuatu or foreign law.
Non-residents may be ultimate beneficial owners of the licensed entity. The Act imposes no residency requirement on shareholders or UBOs; the relevant obligation falls on at least one manager, not the ownership layer. This is a practical advantage for founding teams operating from jurisdictions where interactive gaming licenses are not available locally.
Beneficial ownership under Cap. 261 follows the 25% ownership threshold: any natural person holding 25% or more of the entity by shares or equivalent entitlement is an owner for disclosure purposes. Indirect and chain-of-ownership structures are captured within the UBO definition. All UBOs must be disclosed, their source of funds documented, and their backgrounds verified before the application advances.
The licensed entity’s AML/CTF compliance program, required as a reporting entity under the 2014 AML Act, must include a formal KYC procedure for player onboarding, ongoing customer due diligence, and the appointment of a dedicated AML/CTF compliance officer.
Banking and payment solutions for Vanuatu gaming companies
Every Interactive Gaming Licence holder must maintain at least one bank account with a financial institution licensed under Vanuatu’s Financial Institutions Act [Cap. 254]. This is a statutory license condition. The Vanuatu banking account handles operational expenses, license fee payments, and any fiat transactions tied to the local entity. Failure to maintain this account constitutes grounds for license suspension.
In practice, opening a full-service commercial banking relationship in Vanuatu for an internationally operating gaming company can be difficult. Most Vanuatu-licensed banks apply heightened due diligence to gaming entities and may decline applications that do not meet internal risk thresholds. Operators should treat Vanuatu banking as a compliance requirement to be fulfilled at incorporation, not as the primary payment infrastructure for player transactions.
For international payment flows, licensed operators typically work with Electronic Money Institutions (EMIs) or offshore payment processors that serve the Asia-Pacific gaming corridor. EMI accounts in jurisdictions such as Lithuania, Georgia, or the United Kingdom can process card payments, handle player deposits, and manage withdrawals, operating alongside the mandatory Vanuatu account. Crypto-native platforms route player transactions on-chain and use the local account solely for regulatory and operational purposes.
Payment processor availability for Vanuatu-licensed operators has improved as the license gained broader recognition in the Asia-Pacific market. A growing number of PSPs serving South-East Asian player bases accept Vanuatu as a licensing credential. LegalBison advises on payment architecture and facilitates introductions to banking and EMI partners as part of the licensing engagement.
Technical compliance: RNG certification and AML
Operations under an Interactive Gaming Licence cannot commence until the regulator has given written approval for three distinct technical elements: the interactive games themselves, the control system, and the gaming equipment.
Game approval requires submission of the game software, source code where possible, rules, accompanying materials, and the manner in which the game presents to players. The regulator assesses whether the game operates in accordance with its stated rules, whether player-facing information is accurate, and whether the presentation meets responsible gaming standards. Each game format requires individual approval; a slot game and a live roulette table are separate submissions.
Control system approval covers the licensee’s internal procedures: transaction monitoring, security maintenance, prize payment procedures, responsible gambling systems, player registration, and complaint handling. The control system is reviewed holistically; it must be approved before any game goes live and must be resubmitted whenever material changes are made.
RNG (Random Number Generator) certification is part of the game approval process. The regulator requires evidence that any game relying on algorithmic random outcomes operates with a certified and verifiable RNG. Internationally recognized testing laboratories (including BMM Testlabs, eCOGRA, iTech Labs, and Gaming Laboratories International) are recognized for this purpose, though applicants should confirm accepted labs with the regulator at the time of application.
AML/CTF documentation must be in place before operations begin. This includes the written AML/CTF procedure manual, the risk matrix, the KYC policy, and the compliance officer appointment letter. These are distinct from the technical game and system approvals but equally mandatory as pre-commencement requirements.
Vanuatu gaming license cost: fees and taxation in 2026
Founders choose Vanuatu for the fiscal predictability it provides. The cost of a VGA Interactive Gaming Licence is structured around three primary pillars that stay constant for the 15-year term. Unlike jurisdictions that shift their fee schedules every year, the Republic offers a long-term economic anchor for your business.
The initial entry requires a 5,000 EUR application fee paid to the Regulator. This covers background checks and the technical review of your control systems. Once authorized, the annual license fee is fixed at 10,000 EUR. This is a flat rate, whether you are a B2B platform or a B2C operator.
The tax regime is where Vanuatu wins on margin. Operators pay a 1% Gross Gaming Revenue (GGR) tax. Note that the state does not tax revenue from players outside the jurisdiction. For a global sportsbook or crypto casino, this mirrors a tax-exempt environment for international turnover. Also, the 0% corporate tax rate ensures your net profits remain untouched by local income tax. Budgeting for the local resident director and VIPA permit is also necessary to maintain legal substance.
Secure Your 15-Year Gaming License
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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.
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.
Stage 2: VIPA Registration
The Vanuatu Foreign Investment Promotion Agency registration is filed using the incorporated company’s documents together with investor background information and a business description. Approval confirms the foreign investment is registered and activates the company’s legal standing to proceed with regulated activities.
Stage 3: Business License and Tax Identification
The company obtains its business license and Vanuatu tax identification number. These administrative registrations are required before the gaming license application is submitted and are processed through the relevant government departments.
Stage 4: VGA Interactive Gaming License Application
The complete application is submitted to the Director of Customs and Inland Revenue. The submission package includes corporate documents, key person details, source-of-funds evidence, game approval requests, control system documentation, AML/CFT program, RNG certification, and the prescribed application fee. The regulator has two months from receipt of a complete application to grant or refuse. LegalBison manages all regulator correspondence and responds to any requests for additional information during the review.
Crypto gambling and the Vanuatu gaming license
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.
Operators running crypto gambling platforms often also perform functions that fall within the definition of a Virtual Asset Service Provider under Vanuatu’s VASP Act No. 3 of 2025. This is the intersection that requires careful structural analysis before launch.
A gaming platform that solely accepts crypto wagers and pays out crypto prizes is operating as a gaming platform; the Interactive Gaming Licence covers the activity. A platform that also holds player crypto balances in custodial wallets, exchanges crypto for fiat on behalf of players, or facilitates crypto-to-crypto swaps may be conducting VASP activities that require a separate VASP license from the Vanuatu Financial Services Commission.
The VASP Act, which came into force in May 2025, imposes licensing requirements on companies that exchange virtual assets for fiat, transfer virtual assets, safekeep virtual assets, or participate in the offer and sale of virtual assets on behalf of third parties. The custody of player funds in hot or cold wallets, if the operator controls the private keys, triggers the custodial VASP definition.
LegalBison’s standard advice for crypto casino operators is to conduct a model analysis before incorporation, mapping the platform’s actual function against both the interactive gaming definition and the VASP activity definitions, to determine whether a single license or a dual-license structure is the correct foundation. Operators running non-custodial platforms where players control their own wallets throughout the session are less likely to require VASP authorization.
- Crypto gambling permissions
- VASP intersection for crypto operators
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.
Operators running crypto gambling platforms often also perform functions that fall within the definition of a Virtual Asset Service Provider under Vanuatu’s VASP Act No. 3 of 2025. This is the intersection that requires careful structural analysis before launch.
A gaming platform that solely accepts crypto wagers and pays out crypto prizes is operating as a gaming platform; the Interactive Gaming Licence covers the activity. A platform that also holds player crypto balances in custodial wallets, exchanges crypto for fiat on behalf of players, or facilitates crypto-to-crypto swaps may be conducting VASP activities that require a separate VASP license from the Vanuatu Financial Services Commission.
The VASP Act, which came into force in May 2025, imposes licensing requirements on companies that exchange virtual assets for fiat, transfer virtual assets, safekeep virtual assets, or participate in the offer and sale of virtual assets on behalf of third parties. The custody of player funds in hot or cold wallets, if the operator controls the private keys, triggers the custodial VASP definition.
LegalBison’s standard advice for crypto casino operators is to conduct a model analysis before incorporation, mapping the platform’s actual function against both the interactive gaming definition and the VASP activity definitions, to determine whether a single license or a dual-license structure is the correct foundation. Operators running non-custodial platforms where players control their own wallets throughout the session are less likely to require VASP authorization.
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 | Curacao | Anjouan | Malta | |
|---|---|---|---|---|
| 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 |
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As a result of the fruitful cooperation with LegalBison, Yellow Card obtained a VASP registration, fast and without any legal complications.
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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.
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Access to 215M+ active players
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Fixed-odds & iGaming permission
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Regulated Latin American hub
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2% tax
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Simple Process
Frequently asked questions about the Vanuatu gaming license
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.
The government application fee is approximately 5,000 EUR. The annual license fee, payable on each anniversary of the grant, is approximately 10,000 EUR. Operators also pay a 1% GGR tax on gross gaming revenue from non-fixed-odds operations. Professional service fees for company incorporation, VIPA registration, AML documentation, and application management are charged separately by LegalBison. Contact the team for a project-specific quote.
The 1% rate applies to the gross gaming revenue of non-fixed-odds interactive gaming operations, that is, 1% of total stakes received minus total prizes paid out. For sportsbook operators running fixed-odds wagering, a separate rate calculated on gross turnover applies under the Act, with the current prescribed rate confirmed at the time of application. The Act sets statutory ceilings (18% of gross profit for standard gaming; 5% of gross turnover for fixed-odds wagering); the actual prescribed rates are significantly below these ceilings. Revenue from players outside Vanuatu is also exempt from local corporate income tax under the territorial tax principle.
The full licensing sequence (company incorporation, VIPA registration, business license, and VGA application) typically runs two to four months from initiation. The regulator has a statutory two-month window to decide a complete application after receiving all required documents and information. Application completeness at submission is the primary determinant of timeline: delays most commonly arise from incomplete documentation or requests for supplementary information. LegalBison prepares and reviews all submission materials before filing.
Yes. The Interactive Gaming Act imposes no residency requirement on shareholders or ultimate beneficial owners. Non-residents may own 100% of the licensed entity. The residency obligation falls on the management layer: at least one manager of the licensed company must reside in Vanuatu for a period of 12 consecutive months following appointment. LegalBison assists with the appointment of a qualified local manager where this is not already in place within the applicant’s team.
“VGA” is the market term used by the iGaming industry to refer to the regulatory body that administers interactive gaming licenses in Vanuatu. Technically, the regulator is the Director of Customs and Inland Revenue, who holds the statutory powers under the Interactive Gaming Act [Cap. 261], including the authority to grant, suspend, and revoke licenses, conduct investigations, and set compliance requirements. The Director is also the Regulator under the Act and operates under the policy direction of the Minister responsible for Finance. A separate online application portal has been in operation since 2024.
Yes. The Interactive Gaming Act authorizes gaming for prizes consisting of “money or something else of value,” which covers cryptocurrency wagers and payouts. Operators accepting crypto deposits and paying out in crypto do not require a separate legal opinion to confirm this; the statutory language is permissive. Operators who additionally perform custodial, exchange, or transfer functions on behalf of players may require a VASP license under the Virtual Assets Services Providers Act No. 3 of 2025. LegalBison conducts a platform model analysis for each crypto-native operator to identify whether a single gaming license or a dual-license structure is required.
VIPA is the Vanuatu Foreign Investment Promotion Agency. Registration with VIPA is required under the Interactive Gaming Act, which explicitly states that the Vanuatu Foreign Investment Promotion Act applies to all gaming license applicants and existing licensees. Any foreign-owned company seeking a gaming license must complete VIPA registration as part of the process, between company incorporation and the gaming license application. VIPA registration confirms the foreign investment is formally approved and takes approximately one to two weeks to process. Annual renewal is required.
The Interactive Gaming Act requires every licensed operator to maintain at least one account with a financial institution licensed under Vanuatu’s Financial Institutions Act [Cap. 254]. This Vanuatu banking relationship is a license condition, not optional. In practice, opening a fiat banking account in Vanuatu for international operations can be challenging due to the high-risk classification applied to gaming companies by most traditional banks. EMI (Electronic Money Institution) accounts and offshore payment processing partnerships are often more accessible and are used alongside the mandatory Vanuatu account for international payment flows. LegalBison advises on banking and payment infrastructure as part of the licensing engagement and facilitates introductions to appropriate financial partners.
The Interactive Gaming Licence issued under Cap. 261 is primarily structured for B2C (business-to-consumer) operations, that is, platforms serving players directly. This covers online casinos, sportsbooks, poker sites, and similar end-user-facing products. B2B operators (companies providing gaming software, platforms, or services to other licensed operators rather than to players directly) should confirm with LegalBison whether the Interactive Gaming Licence covers their specific model or whether an alternative structure is more appropriate. The licensing framework does not use explicit “B2B license” terminology; the scope of the authorization is defined by the activities listed in the application and approved by the regulator.
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.
Our team of experienced professionals to assist you with any question and project pertaining to gaming projects.
Consulting Manager, who guides founders and operators through company formation, VASP licensing, and cross-border corporate structuring across Asia-Pacific markets and beyond.
