Costa Rica Gambling License: What’s Possible in 2025 (Legal Guide for Offshore iGaming)
If you’re searching for a “Costa Rica gambling license” or an iGaming sportsbook license, you’ll quickly discover Costa Rica has no formal license for offshore online casinos or sportsbooks. Instead, operators use a linking/data-processing company in Costa Rica (Law 9050 context) and perform all betting—player onboarding, payment processing, RNG servers—abroad. Below we cover the legal framework, what you can and cannot do, tax residency considerations, banking tips, and how AG Legal structures compliant setups for international clients.
- Legal framework in Costa Rica (Law 9050)
- What’s allowed vs. not allowed
- “Linking” / data-processing company: how it works
- Tax & residency in plain English
- AML boundaries (Law 8204) and risk controls
- Banking & payments: realistic expectations
- Costa Rica vs. Malta, Curaçao, Isle of Man (quick comparison)
- How to structure an offshore iGaming operation (step by step)
- FAQs
- Talk to our iGaming lawyers
Author: AG Legal (iGaming & Corporate Team) • Updated: Oct 16, 2025
Legal framework in Costa Rica (Law 9050)
Costa Rica’s law recognizes data-processing/call-center activities connected with gambling data (Law 9050 context). This is not a gambling license; it is an operational framework for back-office services. If your bets occur entirely outside Costa Rica, the local entity can provide support functions (customer service, risk monitoring, data processing) while the wagering, RNG/servers, merchant acquiring, and player contracts are in an offshore licensing jurisdiction.
What’s allowed vs. not allowed
- Customer support & risk/AML monitoring
- Back-office data processing and trading rooms
- B2B service contracts with the licensed operator abroad
- Accepting wagers from customers in Costa Rica
- Holding the iGaming license in a Costa Rican entity
- Processing player payments locally as a gaming operator
“Linking” / data-processing company: how it works
The Costa Rican company contracts with your licensed operator abroad to provide support services. You’ll typically need:
- Incorporation (S.R.L. or S.A.) and corporate books in order
- Municipal permit for data-processing/call-center activities
- Tax registration and routine filings (returns, legal entity tax)
- UBO/RTBF (beneficial owner) annual filing
Tax & residency in plain English
Costa Rica generally taxes Costa Rican-sourced income. Properly structured iGaming groups keep player revenue offshore, while the Costa Rican entity earns a service fee from the foreign operator. Your effective burden depends on margins, staffing, transfer-pricing, and municipal obligations. We design fee models and compliance calendars that pass an audit sniff test.
AML boundaries (Law 8204) and risk controls
Law 8204 (AML/CFT) covers specified obligated entities (e.g., banks, casinos). A Costa Rican support company without local wagering is usually outside the casino obligations, but counterparties (banks, PSPs, card schemes) impose KYC & compliance anyway. We help align your SOPs (player KYC handled abroad, staff screening, incident logs, vendor oversight) so banking partners remain comfortable.
Banking & payments: realistic expectations
- Language matters: Lead with data-processing/BPO wording; disclose iGaming context accurately when asked, with compliance packs ready.
- Evidence: Provide foreign license, player-facing T&Cs, processor contracts, and a flow diagram showing that wagers & funds never touch Costa Rica.
- Multi-rail approach: Banking for payroll/OPEX in CR + regulated PSP/EMI abroad for player funds.
Costa Rica vs. Malta, Curaçao, Isle of Man (at a glance)
| Jurisdiction | Local iGaming License? | Typical Use Case | Banking Outlook |
|---|---|---|---|
| Costa Rica | No (Law 9050 covers support/BPO) | Back-office/data processing; wagers offshore | Good for OPEX; player funds abroad |
| Malta (MGA) | Yes | Regulated EU-facing operations | Robust but stringent onboarding |
| Curaçao | Yes (modernizing regime) | Cost-effective licensing | Improving; PSP-led |
| Isle of Man | Yes | High-reputation operators | Strong; rigorous CDD |
How to structure an offshore iGaming operation (step by step)
- Pick the licensing country: obtain your actual iGaming license abroad (e.g., Malta, Curaçao, Isle of Man).
- Incorporate in Costa Rica: S.R.L. or S.A. for support services. Draft BPO-style service agreements with the licensed operator.
- Permits & filings: municipal permit (data processing), tax registration, legal entity tax, RTBF/UBO filing.
- Banking: CR bank for OPEX/payroll; player funds with PSP/EMI in the licensing jurisdiction.
- Compliance pack: org chart, data-flows, SOPs for KYC/AML (performed under the license abroad), vendor due diligence, incident logs.
Frequently asked questions
- Does Costa Rica issue an online gambling license?
- No. You operate offshore under a foreign license and keep a support company in Costa Rica.
- Can I accept Costa Rican players?
- No. The Costa Rican company should not accept wagers locally; betting must happen abroad.
- How are taxes handled?
- Costa Rica taxes local-source income. Structure your Costa Rican entity to earn a service fee; player revenue stays offshore.
- What about AML obligations?
- Casino/financial AML rules apply to specific entities. A support company without local wagering typically sits outside that scope, but banks/PSPs still require strong compliance.
Talk to our iGaming lawyers in Costa Rica
We’ll map a compliant offshore-onshore structure, draft service contracts, secure municipal permits, and coordinate banking & compliance packs.
This article is informational and not legal or tax advice. Confirm current requirements with your attorney and local authorities.