Is It Possible to Get a Gambling License in Costa Rica? Legal Framework & Offshore Setup (2025 Guide)
This updated 2025 guide explains Costa Rica’s legal framework for online gambling operations, the role of Law 9050, taxes, AML boundaries (Law 8204), and a step‑by‑step offshore setup—plus banking, compliance and FAQs.
Author: Gonzalo Gutiérrez — AG Legal. Last reviewed: 21 Aug 2025
Costa Rica Legal Framework (Law 9050)
No federal–state split
Costa Rica has a unified legal system—unlike the U.S.—which simplifies operating under consistent national regulations.
Is online gambling legal in Costa Rica?
Yes, but with restrictions.
Law 9050 applies to data‑processing and call‑center operations inside Costa Rica related to betting data handling. It does not directly regulate offshore operators that serve only foreign users. For reference, see the official compendium (Spanish): PGR Web.
What Is a “Linking Company”?
“Linking companies” process betting data but do not conduct bets. Typical legal requirements include:
- Obtaining a municipal data‑processing license
- Being subject to a tiered tax regime under Law 9050
- Processing gambling data within Costa Rica
Enforcement of Law 9050 in this context can be ambiguous; tailored legal guidance is critical.
Opening a Corporate Bank Account
Important: wording matters. Explicitly mentioning “online gambling” can lead banks to decline applications. Seek pre‑vetting and correct activity descriptions.
Taxation for Online Gaming Companies
Only Costa Rican‑sourced income is taxed. Offshore gains are generally exempt from VAT and income tax.
Special Tax (Law 9050)
| Employees | Annual Tax |
|---|---|
| Up to 50 | 57 base salaries (₡51,300,000) |
| 51–99 | 85 base salaries (₡76,500,000) |
| 100+ | 113 base salaries (₡101,700,000) |
One base salary ≈ US$900/month (approx.).
Basic Tax Obligations
- Annual corporate tax return
- Ultimate Beneficial Owner declaration
- Yearly tax information filing
Licensing & Compliance Scope
No formal gambling license is required in Costa Rica for strictly offshore operators when:
- No bets are placed inside Costa Rica
- Operations remain outside the Social Protection Board’s scope
AML Boundaries (Law 8204)
Law 8204 targets banks, casinos, and certain financial entities. Strictly offshore companies (no local gambling activity) are typically outside its main obligations. For legal text (Spanish), see PGR Web.
Judicial Precedents
How to Start an Offshore Gambling Company (Step‑by‑Step)
- Incorporate via public notary and the National Registry. See incentives context.
- Register with the tax authority (ATV) and secure a compliant corporate address.
- Fulfil yearly obligations:
- Legal entity tax
- Ultimate Beneficial Owner (UBO) filing
- Annual tax return and information returns
- Set up banking with accurate business classifications (avoid misleading activity labels).
- Document processes and compliance (KYC vendors, payment flows, data processing).
Costa Rica iGaming: Legal & Safe
- No local gambling license for strictly offshore models
- Law 9050 applies to local data‑processing, not to offshore activity
- Offshore gains are generally exempt from local taxes
- Stable, cost‑effective 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?
- No—only a municipal data‑processing license if you have local operations handling betting data.
- Are online gambling revenues taxed?
- Only Costa Rican‑sourced income is taxed. Offshore income is generally exempt.
- Is AML compliance required?
- Only when you fall under Law 8204 scopes (e.g., local casinos/financial entities).