Costa Rica Gambling: Legal Framework for Online Gaming License
This guide explains everything you need to know about Costa Rican laws, license processing, tax requirements, and the legal treatment of online gaming operations.
Understanding the Legal Framework
Costa Rican Legislation: No Federal-State Split
Costa Rica has a unified legal system—unlike the U.S.—making it easier 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 operating inside Costa Rica for betting activities, but does not affect companies registered in Costa Rica that focus exclusively on foreign users.
What is a “Linking Company”?
These process betting data, but do not conduct bets themselves. Legal requirements:
- Obtain a municipal data-processing license
- Be subject to a tiered tax system
- Process gambling data within Costa Rica
Even though Law 9050 is in force, its enforcement remains ambiguous.
Opening a Corporate Bank Account
Important: Check documentation carefully. Mentioning “online gambling” may cause the bank to reject your application.
Taxation for Online Gaming Companies
Only Costa Rican-sourced income is taxed. Offshore gains are 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 ≈ $900/month.
Basic Tax Obligations
- Annual corporate tax return
- Ultimate Beneficial Owner declaration
- Yearly tax information filing
Licensing and Compliance
No formal license is required for offshore operators if:
- No bets are placed inside Costa Rica
- They operate outside the Social Protection Board’s scope
AML Compliance (Law 8204)
Applies to banks, casinos, and financial entities, but not to strictly offshore gaming companies.
Judicial Precedents
How to Start an Offshore Gambling Company
- Incorporate via public notary and registry
- Register with tax authority
- Fulfill yearly obligations:
- Legal entity tax
- Beneficial owner declaration
- Tax filing
Costa Rica iGaming: Legal & Safe
- Operate without a local gaming license
- Law 9050 only applies to local operations
- No prohibition for offshore online gambling
- Offshore gains are 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 formal license—only a municipal data-processing license if you have a local operation.
- Are online gambling revenues taxed?
- Only domestic income; offshore earnings are exempt.
- Can a Costa Rican company hold a foreign gambling license?
- Yes, and it can remain inactive locally.
- Is AML compliance required?
- Only if you operate inside Costa Rica or meet Law 8204 thresholds.