The Vanuatu iGaming Licence in 2026: Framework, Benefits, and Why Operators Are Choosing It

Vanuatu has been issuing gaming licences since 1993, making it one of the oldest iGaming licensing jurisdictions in the world. In 2026, following a series of modernisation steps that include a fully online application process, updated VASP legislation for crypto operators, and a streamlined regulatory framework under the Vanuatu Gaming Authority (VGA), it is also one of the most relevant.

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For operators targeting pre-regulated and emerging markets who need a credible, cost-efficient, and internationally recognised licence with genuine crypto support, Vanuatu remains a compelling choice. This article covers everything operators need to know about the Vanuatu Interactive Gaming Licence (VIGL) in 2026, including the regulatory framework, costs, application process, key benefits, and honest assessment of who it is right for.

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About Vanuatu‍

Regulated by the Vanuatu Gaming Authority (VGA) and the Vanuatu Financial Services Commission (VFSC) under the Interactive Gaming Act [Cap 261], Vanuatu has been issuing gaming licences since 1993. The licence runs for 15 years from issuance, with an application fee of approximately USD 15,000 and an annual renewal fee of approximately EUR 15,000. Processing takes 6 to 8 weeks from complete submission, with company formation requiring an additional 1 to 2 weeks. The tax structure is among the most favourable available globally, just 1% GGR tax and zero turnover, corporate, VAT, and income tax on gaming operations. Both fiat and cryptocurrency payments are supported, a local Vanuatu-incorporated entity with a registered office is required, and each licence includes 2 domains by default with the option to expand.

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The Regulatory Framework‍

The Vanuatu Gaming Authority (VGA) is the specialist gaming regulatory body responsible for processing licence applications and overseeing compliance for interactive gaming operations. It operates in a public-private partnership arrangement with the Vanuatu Department of Customs and Inland Revenue (VDCIR), which retains formal regulatory authority while the VGA acts as exclusive processing agent. The VFSC, the Vanuatu Financial Services Commission, oversees the broader financial regulatory environment, including the new VASP framework introduced in 2025 that directly affects crypto-gaming operators.

Interactive Gaming Act [Cap 261], the foundational legislation governing the Vanuatu Interactive Gaming Licence. Virtual Asset Service Providers Act No. 3 of 2025, passed by Parliament on March 26, 2025, creating a comprehensive licensing and supervisory framework for cryptocurrency and digital asset operations, with fee schedules gazetted in January 2026.

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A Framework Built on Over 30 Years of History‍

Vanuatu introduced its first gaming regulatory framework in 1993, one of the earliest offshore iGaming jurisdictions in the world. The regulatory environment is characterised by stability and predictability, with a consistent track record of gradual improvement in favour of operators rather than sudden overhaul. For operators building long-term business plans, regulatory stability is a meaningful differentiator.

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What Has Changed in 2026

Fully Online Application Process
In July 2024, Vanuatu launched a fully online licensing system, eliminating the need for physical presence or paper-based submissions. The online portal reduces administrative burden and has contributed to faster processing times — applicants can now complete the entire process remotely.

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‍VASP Legislation Now in Force
The Virtual Asset Service Providers (VASP) Act was passed by Parliament in March 2025 and its fee schedule was gazetted in January 2026. This legislation creates a formal regulatory framework for cryptocurrency and blockchain-based gaming operations, aligning Vanuatu with FATF standards on AML, counter-terrorism financing, and the Travel Rule. For crypto-native gaming operators, this is a significant development. Vanuatu now offers a formal, FATF-aligned framework for virtual asset operations, not just informal permission to accept crypto payments, but a structured licensing pathway that provides genuine regulatory standing for blockchain-based gaming businesses. The VASP Act establishes five licence classes covering virtual asset exchange, transfer, custody, financial services, and banking operations. Operators who wish to obtain a VASP licence must first hold the relevant Financial Dealers Licence (FDL) class.

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‍Strengthened AML and CFT Framework
Vanuatu has consistently strengthened its AML and CFT compliance framework in recent years. The Consolidated AML/CFT Code aligns with FATF standards and applies to all licensed gaming operators. The VGA conducts background checks on all applicants and performs audits of gaming systems as part of the licensing and ongoing compliance process.

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Why Vanuatu? ‍

‍1% GGR Tax: One of the Most Favourable Rates Globally
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Fiscal Regime: Vanuatu imposes just 1% tax on gross gaming revenue and zero tax on turnover, corporate income, VAT, or personal income from gaming operations. This is one of the most favourable iGaming tax structures available anywhere in the world. By comparison, Malta MGA imposes 5% GGR tax, most EU jurisdictions impose significantly higher rates, and even Curaçao applies corporate tax on net profits under the LOK framework.
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A 15-Year Licence Term
The Vanuatu Interactive Gaming Licence is valid for 15 years from the date of issuance, an exceptionally long licence term by any standard. This provides operators with long-term planning certainty and removes the operational and administrative burden of frequent renewal cycles.
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Formally Licensed
A critical distinction between Vanuatu and some lower-cost alternatives such as Costa Rica is that the VIGL is a genuine gaming authorisation issued by a formal regulator, not simply a corporate registration. The VGA conducts real due diligence on applicants, audits gaming systems, and monitors ongoing compliance. This regulatory substance matters when it comes to banking, PSP relationships, and affiliate partnerships.
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Internationally Recognised
The Vanuatu licence is recognised as a multi-jurisdictional licence, alongside Curaçao, Malta, and the Isle of Man, providing the right to operate globally, subject to compliance with local laws in the countries where players reside. The VIGL is well-regarded by banks, PSPs, and B2B partners as a credible offshore licence from an established regulatory jurisdiction with a 30-year track record.
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Full Crypto and Fiat Support
The VIGL permits the use of both fiat and cryptocurrency payments. With the VASP Act now in force, operators building crypto-native platforms have a formal regulatory pathway that provides a FATF-aligned licensing framework for genuine blockchain-based gaming operations.
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No Minimum Capital Requirement
Vanuatu imposes no minimum share capital requirement, a meaningful advantage for early-stage operators and start-ups who need to preserve capital for platform development and marketing.
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No Currency Controls
There are no currency controls in Vanuatu. Operators enjoy free movement of capital, which supports international business operations and simplifies financial management across multiple markets.
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An English-Speaking Regulatory Environment
English is an official language in Vanuatu. All regulatory communications, legal documentation, and compliance processes are conducted in English.
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Speed to Market
The full process from company formation to licence issuance typically takes 6 to 9 weeks , among the fastest of any formally regulated jurisdiction. The fully online application process introduced in 2024 has further reduced administrative delays.

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Licence Types

Vanuatu Interactive Gaming Licence (VIGL) - B2C
The primary licence for operators offering player-facing gaming services. Covers online casino, sports betting, poker, lotteries, virtual sports, esports, and crypto gambling. A single VIGL covers all gaming verticals under one authorisation. Includes 2 domain names by default, with additional domains available. White label solutions are supported.

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‍B2B Licence
A dedicated B2B licence is currently in development and will be available to software providers, platform suppliers, and technology businesses once finalised.
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VASP Licence for Crypto-Gaming Operators
For operators building cryptocurrency or blockchain-based gaming platforms, the VASP Act No. 3 of 2025 creates a formal licensing pathway across five licence classes. An FDL prerequisite must be obtained first; the VASP licence is then layered on top. Fee schedules were gazetted in January 2026.

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Costs

Application fee: approximately USD 15,000
Annual renewal fee: approximately EUR 15,000

Supplementary fee per additional domain

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Tax Structure‍

GGR tax: 1%
Turnover tax: 0%
Corporate income tax (gaming): 0%
VAT on gambling income: 0%
Income tax: 0%

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Corporate Setup

Vanuatu company formation takes around 1–2 weeks and a local registered office is required, in addition to a local resident director, but this ca be provided through a licensed agent.
Foreign-owned companies must register with the Vanuatu Investment Promotion Authority (VIPA). The entity must have at least one director, a registered office address in Vanuatu, and a local legal representative.
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Documentation Required‍

Corporate documents: Certificate of Incorporation, Articles of Association, company structure chart, and VIPA registration confirmation.
Personal due diligence: Required for all directors and beneficial owners. Includes certified passport copy, proof of address, police clearance certificate, and financial references.
Business plan: Executive summary, product offering, target markets, marketing strategy, and financial projections. Generic or thin business plans will not pass.
AML and compliance policies: AML policy, KYC procedures, Age Verification Policy, Responsible Gaming Policy, and Fair Play Policy, all FATF-aligned.
Technical documentation: Gaming platform description, RNG certification for casino products, domain ownership proof, and software provider agreements.
Financial stability evidence: Proof of funds and source of funds sufficient to meet player liabilities and operating obligations.
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The Application Process‍

Incorporate a Vanuatu entity. Formation takes 1 to 2 weeks. VIPA registration for foreign-owned entities completed in parallel. Prepare documentation and cmpile the full package. Submit application via the VGA online portal. The VGA conducts an initial review, performs background checks, and audits the gaming system or platform. End-to-end timeline is typically 6 to 9 weeks.

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Ongoing Compliance Obligations

‍AML and KYC compliance: ongoing transaction monitoring, player identity verification, and FATF-aligned AML controls
Responsible gaming: player protection tools including self-exclusion, deposit limits, and age verification
Gaming system audits: the VGA conducts periodic audits of gaming platforms
Reporting: material changes to business, ownership, or key personnel must be reported
Domain management: all active domains must remain registered and verified with the VGA
Annual renewal: annual renewal fees apply; compliance must be maintained to renew

Who the Vanuatu Licence Is Right For‍

Well suited for: operators targeting pre-regulated and emerging markets who need a formally regulated, internationally recognised licence at a cost-efficient price point; crypto-native operators needing a FATF-aligned framework for digital asset gaming under the VASP Act; startups and growth-stage operators with no minimum capital requirement and low Year 1 costs; multi-vertical operators wanting a single licence covering all gaming products; operators who value long-term planning certainty given the 15-year licence term; operators who need speed to market at 6 to 9 weeks total.
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Summary‍

Vanuatu is not the right licence for every operator. It does not carry the same PSP and banking weight as the Isle of Man or Malta MGA, and it does not provide EU regulatory recognition. Operators targeting highly regulated Western markets will need additional licences regardless of holding a VIGL. What Vanuatu does offer is something increasingly difficult to find: a formally regulated, internationally recognised, and genuinely established iGaming licence at a cost and timeline that works for operators from start-up to growth-stage, combined with one of the most favourable tax structures in the world and, in 2026, a FATF-aligned crypto framework that most comparable jurisdictions do not yet have.
The combination of 30 years of regulatory history, 1% GGR tax, a 15-year licence term, and the new VASP framework is not replicated anywhere else at this price point.

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‍About Gaming Gateway‍

Gaming Gateway is a global iGaming licensing partner with extensive experience in Vanuatu licensing and the VGA application process. Our team supports operators through every stage, from Vanuatu company formation and VIPA registration through to VGA application preparation, gaming system documentation, AML framework development, and ongoing compliance management.
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Whether you are applying for a Vanuatu Interactive Gaming Licence for the first time or exploring whether the VASP framework is right for your crypto-gaming operation, Gaming Gateway's experienced team can help you get licensed efficiently.
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Contact our team to book a free consultation.

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