Costa Rica has long been marketed as a quick and cheap place to “license” an online casino or sportsbook. In reality, the state issues no license for private online gambling operators. What providers sell is a local company with a municipal commercial permit for data processing — useful for a back office, but not a gambling authorization.
This page replaces our earlier Costa Rica guide, which described that permit as a license. It explains what exists, what it does and does not do, and the alternatives.
Costa Rica and online gambling: key facts for 2026
| Item | Position in 2026 |
|---|---|
| Online gambling license | None for private operators |
| Regulator | No iGaming regulator; the Junta de Protección Social (JPS) has powers over lotteries and expressly authorized activities |
| What companies obtain | Local S.A. or S.R.L. with a municipal commercial permit for data processing |
| Specific tax | Law 9050: 57, 85 or 113 base salaries a year, by headcount |
| Corporate tax | Territorial system; up to 30% where income is Costa Rican-sourced |
| Banking | Very restricted for gambling transactions |
| Reform | Bill 25.057 — negative committee report, January 2026 |
What the municipal permit is — and is not
The permit authorizes a company’s commercial activity in a municipality, here data processing. It is:
- not issued by a gambling regulator and involves no gaming-specific fit-and-proper review, game testing or player-protection supervision;
- not recognized as a gambling license by most banks, payment providers, app stores and advertising platforms;
- not an authorization to serve players in Costa Rica or in any other country.
Law 9050 tax
Companies that receive, process and transmit data generating electronic bets pay a specific annual tax under Law 9050: 57, 85 or 113 base salaries (salarios base, a legal reference unit) depending on whether they have up to 50, 51–99 or 100+ staff. Whether it applies depends on what the company actually does, not just the purpose on its permit. Corporate income tax and municipal taxes apply separately.
Bill 25.057
Bill 25.057 would have created a regulatory framework for online gambling. In January 2026 it received a negative report in the competent legislative committee. That does not automatically end the bill, but no regime is in force and none is expected soon.
Where Costa Rica can still fit
A Costa Rican company can make sense as an operations, customer-support or software base in Latin America, while the gambling authorization is held in a jurisdiction that issues one. Our company formation and bank account services cover this kind of structure.
Jurisdictions that do license online gambling
- Curaçao — CGA licensing under the LOK.
- Nevis — flat €28,000 a year, no relocation of directors.
- Malta — EU regulator with B2C and B2B licenses.
How Gambling Consulting Expert can help
We set up Costa Rican companies for support and back-office functions, and separately obtain the gambling license your target markets require. Contact us.
Antigua & Barbuda
Belize
Curaçao
Dominican Republic
Panama
St Kitts and Nevis