Sports betting is fully legal and regulated in Vanuatu under comprehensive gaming legislation. The island nation established its legal framework for online gambling and sports betting through the Interactive Gaming Act of 2000, which was later updated in 2003 (1). This pioneering legislation made Vanuatu one of the world's first jurisdictions to offer interactive gambling licenses, positioning it as an early leader in the digital gaming industry.
The regulatory structure in Vanuatu is overseen by the Director of Customs and Inland Revenue, who serves as the Regulator under the Interactive Gaming Act (1). Sports betting operations, categorized as "fixed odds wagering" under the law, require proper licensing and must comply with strict regulatory requirements including approved control systems, equipment approval, and regular reporting to authorities.
"Betting on a race event, sporting event or any other event by means of a telecommunications device is taken to be an interactive game".
Licensed operators in Vanuatu benefit from favorable tax rates, with sports betting operations subject to a maximum tax rate of 5% on gross turnover for fixed odds wagering (1). The regulatory environment requires operators to maintain financial institution accounts within Vanuatu and adhere to anti-money laundering provisions (2). This well-established legal framework continues to attract international operators seeking to provide sports betting services from a regulated jurisdiction.
Source:
https://vanuatucustoms.gov.vu/images/TAA/261-Vanuatu-Interactive-Gaming-Act.pdf
https://practiceguides.chambers.com/practice-guides/gaming-law-2024/vanuatu/trends-and-developments
Last updated: 15-09-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
