Laws and regulation

In Vanuatu, gambling is allowed under licenses and is supervised by a specialized regulator (the state gambling control body).

Land-based casinos open under special permits with checks on beneficiaries, financial soundness and responsible gambling programs; lotteries and promotional draws require separate admission and reporting on circulations/payments.

Online casinos and bets are allowed only in limited formats and do not have developed local mass licensing: advertising for residents and payment integrations are regulated with restraint.

KYC/AML procedures, age control (18 +), player information, limits and self-exclusion mechanisms are mandatory for all operators; for violations there are fines, suspension or revocation of the license.

The tax burden usually combines fixed license fees and deductions from turnover/revenue, and the key priority of the state is social protection and transparency of turnover.