Costa Rica Gambling License: What’s Actually Possible in 2026 (The Updated Legal Guide for Offshore iGaming)
If you’ve begun researching a Costa Rica gambling license or an online gambling license in Costa Rica, you’ve likely noticed contradictory information online. Here is the legal truth for 2026: Costa Rica does not provide an iGaming license for casinos, sportsbooks, or RNG-based platforms.
Offshore operators instead establish a data-processing / BPO support company in Costa Rica, allowed under Law 9050, while their licensed gambling operation remains in another jurisdiction (e.g., Curaçao, Malta, Isle of Man). This model—used correctly—remains legal, efficient, and attractive for operators seeking talent, operational stability, and cost optimization.
- Legal framework in Costa Rica (Law 9050)
- What’s allowed vs. not allowed in 2026
- How the “linking” / data-processing company works
- Taxation & residency rules explained simply
- AML boundaries under Law 8204
- Banking & payments: 2026 expectations
- Costa Rica vs. Malta, Curaçao, Isle of Man
- How to structure a compliant iGaming operation
- FAQs
- Talk to our iGaming lawyers
Author: AG Legal (iGaming & Corporate Team) • Updated: January 2026
Legal framework in Costa Rica (Law 9050)
Costa Rica recognizes data-processing, call-center, and BPO services connected to gambling operations. This regulatory allowance is commonly (and incorrectly) marketed as a “Costa Rica gambling license.” Legally speaking, it is not a gaming license and does not authorize gambling activity inside Costa Rica.
What’s allowed vs. not allowed in 2026
Here is the updated, practical compliance reality for iGaming groups operating in Costa Rica:
- Customer support & retention teams
- Risk management monitoring (not odds-making)
- Back-office data processing
- Trading rooms (data analytics—not accepting bets)
- B2B service agreements with licensed operators abroad
- Accepting wagers locally (sportsbook or casino)
- Holding the iGaming license through a Costa Rican entity
- Processing player payments in Costa Rica
- Using Costa Rica as “place of effective management” for gaming revenue
How the “linking” / data-processing company works
The Costa Rican entity functions as a service provider to your foreign licensed operator. Your foreign licensed company remains responsible for:
- Player contracts
- KYC/AML onboarding
- Player funds and merchant processing
- RNG & sportsbook engine
- Regulatory compliance in the licensed jurisdiction
The Costa Rican company handles non-regulated support services and issues invoices for BPO-style services.
Taxation & residency rules explained simply
Costa Rica taxes source-based income only. Because the actual betting occurs outside the country, the Costa Rican entity typically pays tax on:
- A service fee invoiced to the foreign operator
- Municipal taxes (depending on location)
- Annual legal entity tax
AG Legal structures transfer-pricing-compliant service models that withstand regulatory and banking scrutiny.
AML boundaries under Law 8204
A Costa Rican support company is not classified as a casino or gambling operator under Costa Rican AML regulations. However, banks and payment providers still require:
- Foreign gaming license documentation
- Organizational and operational charts
- Flow-of-funds diagrams
- SOPs for compliance, security, and incident response
We prepare full compliance packs to support onboarding with banks and PSPs.
Banking & payments: 2026 expectations
- Transparency with banks is essential (BPO support—not gaming operator)
- Player funds must never touch Costa Rica
- Payroll and operational accounts can be held in Costa Rican banks
- PSP/EMI accounts abroad handle gaming revenue
Properly structured operations experience no banking disruption in Costa Rica.
Costa Rica vs. Malta, Curaçao, Isle of Man (2026 comparison)
| Jurisdiction | Local iGaming License? | Use Case | Banking Outlook |
|---|---|---|---|
| Costa Rica | No (support services only) | Operational/BPO support | Stable for OPEX; player funds abroad |
| Malta (MGA) | Yes | EU-regulated operators | Strict but reliable |
| Curaçao | Yes (modernized 2024–2025 regime) | Cost-effective licensing | Expanding PSP options |
| Isle of Man | Yes | High-tier operators | Excellent; heavy due diligence |
How to structure a compliant iGaming operation in 2026
- Choose your licensing jurisdiction: Curaçao, Malta, Isle of Man, Kahnawà:ke, etc.
- Incorporate your Costa Rican support entity: SRL or SA.
- Obtain permits & complete registrations: municipal BPO permit, tax ID, legal entity tax, RTBF/UBO filing.
- Set up banking: Costa Rica for payroll/OPEX; PSP/EMI abroad for player funds.
- Create a compliance pack: data flows, SOPs, AML/KYC responsibilities, incident reporting, and vendor due diligence.
Frequently asked questions (2026 update)
- Does Costa Rica issue an online gambling license?
- No. Operators must hold their gaming license from another jurisdiction. Costa Rica provides support infrastructure only.
- Can we accept Costa Rican players?
- No. Local betting is prohibited. All wagering must occur outside Costa Rica.
- How are taxes handled?
- Costa Rica taxes local source income. Your Costa Rican entity typically pays tax on its BPO service fees, not gaming revenue.
- What about AML compliance?
- Gaming AML applies in the licensing jurisdiction. Costa Rica requires corporate transparency filings and bank-driven compliance.
Talk to our iGaming lawyers in Costa Rica
Our corporate and iGaming team guides operators in creating a fully compliant offshore–onshore structure, securing permits, preparing compliance packs, and coordinating banking and licensing abroad.
This article is informational and not legal or tax advice. Requirements vary based on structure, jurisdiction, and banking partners.