Costa Rica Gambling: Legal Framework for Online Gaming License

In this guide about Costa Rica Gambling and Gamming License, we explore everything you need to know about Costa Rican laws, license processing rules, tax requirements, and the legal treatment of online gaming operations.

Understanding the Legal Framework

Legislation in Costa Rica: No Federal-State Divide

Costa Rica has a unified legal system—no federal-state split like in the U.S.—making it easier for online gaming companies to operate under consistent regulations.

Is Online Gambling Legal in Costa Rica?

Yes—but with restrictions.

Law 9050 applies to data-processing centers and call centers handling wagering operations within Costa Rica, but doesn’t affect businesses registered in Costa Rica that target exclusively foreign users.

💡 Clarification: Municipal data-processing licenses are NOT gambling licenses.

What is a “Linking” Company?

A Linking Company processes gambling data but doesn’t directly conduct bets. To qualify legally, it must:

  • Obtain a municipal data-processing license
  • Be subject to a tiered tax system
  • Operate data processing within Costa Rica

Despite being in force, Law 9050 remains ambiguous in enforcement.

Opening a Corporate Bank Account

Documentation accuracy is key—any mention of online gambling may lead banks to deny your account application. We offer expert banking guidance here.

Taxation of Online Gaming Companies

Costa Rica taxes based on territorial income—only domestic revenue is taxable; offshore earnings are VAT-exempt.

Special Tax for Data-Processing (Law 9050)

Employees Annual Tax
Up to 50 57 base salaries (~$51,300)
51–99 85 base salaries (~$76,500)
100+ 113 base salaries (~$101,700)

 

One base salary is approx. $900/month.

Income Tax Basics

  • Annual corporate tax return
  • Ultimate Beneficiary Declaration
  • Yearly tax information filing

Licensing and Compliance

No formal license is needed for offshore operators if:

  • No bets placed within Costa Rica
  • Operations are outside Social Protection Board scope

AML & Compliance (Law 8204)

Applicable to banks, casinos, and financial entities—but not required for purely offshore gaming companies.

Judicial Precedents

No court rulings have limited offshore iGaming in Costa Rica, offering legal stability for international operators.

How to Start a Gambling Company (Offshore Focus)

  1. Incorporate via notary and registry
  2. Register with tax authority
  3. Meet annual obligations:
    • Legal entity tax
    • UBO declaration
    • Tax filing

Costa Rica iGaming: Legal & Safe

  • Operate without a local gambling license
  • Law 9050 tax applies only to local data operations
  • No prohibition for offshore online gaming
  • Offshore earnings tax-exempt
  • Cost-effective, stable regime for international operators

Frequently Asked Questions

Is online gambling legal in Costa Rica?

Yes—if you operate exclusively offshore.

Do I need a gambling license to operate?

No formal license—only municipal data-processing if based locally.

Are online gambling revenues taxed?

Only domestic income; offshore earnings are tax-exempt.

Can CR companies hold foreign gambling licenses?

Yes, and they can remain inactive locally.

Is AML compliance required?

Only if operating within Costa Rica or meeting Law 8204 thresholds.

 

🚀 Launch Your Online Gambling Company with Trusted Legal Help

At AG Legal, we help international clients structure iGaming operations in Costa Rica. With over 20 years of experience in corporate law, tax, and gaming compliance, we provide the legal guidance your business needs to succeed globally.