Search for a “Costa Rica gambling license” and you will find offers to set one up in a few weeks. The honest answer is that no such license exists. Costa Rica has no online gambling regulator and issues no licenses for remote casinos or sportsbooks. What offshore operators have used for decades is a corporate and tax structure: a local company, a municipal business permit for data processing, and an annual tax under Law 9050.
This guide explains how that model works in 2026, what it costs, what happened to the latest reform bill, and when a real license elsewhere is the better choice.
Is There a Costa Rica Gambling License?
No. There is no gaming authority that reviews applications, tests games or supervises remote operators, and no document that payment providers or game suppliers would treat as a gambling license. Land-based casinos are a separate matter: they are authorized by the Ministry of Public Security and, under Law 9050, may only be opened in hotels rated four stars or higher.
National lotteries are reserved to the Junta de Protección Social (JPS), which holds exclusive rights to create and sell lotteries under Laws 7395 and 8718. The JPS also claims exclusivity over sports betting and has challenged local betting sites in court. In practice, this means a local company in the iGaming sector must not offer gambling to people in Costa Rica.
How the Data-Processing Model Works
The structure rests on the fact that Costa Rica taxes, but does not license, businesses that receive and process data generated by electronic bets. A typical setup includes:
- A local company, usually a Sociedad Anónima (S.A.) or a Sociedad de Responsabilidad Limitada (S.R.L.), with a legal ID (cédula jurídica).
- A municipal business permit (patente) for the activity, classified as data processing. Law 9050 expressly preserves municipalities’ power to grant permits to these companies.
- Tax, social security (CCSS) and labor registrations if staff are hired locally.
- Operating controls: geoblocking of Costa Rican players, basic KYC/AML, terms and conditions, responsible gambling tools and record-keeping.
The patente authorizes a business activity in a municipality. It does not authorize gambling, and the JPS has publicly argued that Law 9050 is a tax law only. What we see clients get wrong is treating the patente as a license in banking and supplier applications; it is quickly spotted and damages credibility.
Law 9050 and Taxes
Law 9050, the Ley de Impuesto a Casinos y Empresas de Enlace de Llamadas de Apuestas Electrónicas (dated 9 July 2012), taxes both casinos and “call link” companies. Article 4 sets an annual tax for companies dedicated to receiving and processing data generated by electronic bets, based on the number of direct employees:
| Direct employees | Annual tax (salarios base) | Amount at ₡462,200 per salario base |
|---|---|---|
| Up to 50 | 57 | ₡26,345,400 |
| 51 to 99 | 85 | ₡39,287,000 |
| 100 or more | 113 | ₡52,228,600 |
The salario base is the Law 7337 reference amount set by the judiciary; it was ratified at ₡462,200 for 2026, unchanged since 2021. The tax year runs from 1 January to 31 December and is paid in quarterly instalments under the Ministry of Finance (Hacienda) calendar. The Dirección General de Tributación administers it, and the tax is not deductible for income tax. Ordinary corporate income tax, payroll charges and the municipal patente fee apply on top. For comparison, casinos pay 10% of net income plus per-table and per-slot charges.
What Happened to Bill 25.057
Bill 25.057, promoted by the JPS, sought to update gambling legislation that the JPS says dates back more than five decades. It would have extended rules to digital platforms and mobile apps, tightened penalties for illegal lotteries, sports betting and electronic gambling, and introduced a mandatory enabling title (título habilitante) for regulated operators.
In January 2026 the Legislative Assembly’s Security and Narcotrafficking Committee rejected the bill, sending it to the plenary with a majority negative report. We found no record of it advancing after that. JPS-related reform has since been pursued under a separate file, 25.600, on strengthening and modernizing the JPS. For operators, the practical result is that Costa Rica still has no online gambling licensing regime in 2026. Our overview of LatAm iGaming regulation tracks how this compares with markets that do license operators.
Costs, Timeline and Limits
Based on our own engagements, setting up this structure takes 2–4 weeks and costs $5,000–$15,000 in professional and formation fees, depending on whether you need local premises, staff or free zone registration. The Law 9050 tax is separate and payable every year.
The limits are significant:
- Banking: local and international banks are cautious with betting-related companies. Card acquiring through Visa or Mastercard is usually unavailable unless a licensed entity elsewhere is the merchant.
- Payments: most start-ups rely on crypto and high-risk PSPs at first. See our guide to iGaming banking solutions.
- B2B suppliers: major game studios and platform providers usually require a recognized license and will not accept a patente.
- Market access: no Costa Rican players, and every target market’s own rules still apply.
Costa Rica vs Curaçao and Anjouan
For most new B2C operators, the question is not whether Costa Rica is cheaper but whether they need a license at all.
| Costa Rica | Curaçao | Anjouan | |
|---|---|---|---|
| Gambling license | No | Yes, Curaçao Gaming Authority (CGA) | Yes, offshore gaming license |
| Annual regulatory cost | Law 9050 tax from 57 salarios base | €47,450/yr (B2C) | From €17,828/yr |
| Timeline | 2–4 weeks (company and permit) | Depends on CGA review | 4–8 weeks |
| Recognized by PSPs and suppliers | Rarely | Widely | Selectively |
A common approach is to hold the license in Curaçao or Anjouan and use a Costa Rica company only as a back-office or support hub. If you are weighing that route, our Costa Rica gaming structure service covers the company, patente and tax registrations.
Frequently Asked Questions
Does Costa Rica issue online gambling licenses?
No. Costa Rica has no online gambling regulator and no remote gambling license. Operators use a local company with a municipal data-processing permit, which is not a gambling license.
What is Law 9050?
A 2012 tax law on casinos and companies that receive and process data from electronic bets. These companies pay an annual tax of 57, 85 or 113 salarios base, depending on headcount.
Can a Costa Rican company accept local players?
No. Lotteries are reserved to the JPS, which also claims exclusivity over sports betting. Operators using the data-processing model must block Costa Rican residents.
Is Bill 25.057 still pending?
The committee rejected it in January 2026 with a negative majority report, and we found no record of it advancing since. No online licensing regime is in force.
How long does setup take and what does it cost?
Legarithm’s estimate is 2–4 weeks and $5,000–$15,000, plus the annual Law 9050 tax and local operating costs.
Sources: SCIJ (Sistema Costarricense de Información Jurídica), Law 9050 of 9 July 2012; Law 7337 and Poder Judicial salario base for 2026; Junta de Protección Social statements on Bill 25.057; Legislative Assembly committee reports (January 2026). Last updated: October 2026.
Disclaimer: This article is general information as of October 2026 and is not legal or tax advice. The treatment of gambling-related businesses depends on your specific activities and target markets; take advice from a qualified adviser before setting up or operating.
Planning a gambling license?
Compare Anjouan, Curaçao, Tobique and Kahnawake with our licensing team. The first call is free.
This article is for general informational purposes only and is not legal, tax, or financial advice. Consult a qualified professional before acting. Editorial Policy.
