Short answer
iGaming license: Costa Rica issues no specific license for private online gambling operators, and no national authority runs a general iGaming licensing regime. The Junta de Protección Social (JPS) has specific powers over lotteries and other expressly authorized activities.
Structure used: a local company, usually a Sociedad Anónima (S.A.) or Sociedad de Responsabilidad Limitada (S.R.L.), with the municipal commercial permit matching its actual activity. A municipal data-processing permit is not a gambling license and does not guarantee recognition by banks, payment providers or other countries' authorities.
Tax: companies within Law 9050 may owe a specific tax set by headcount; corporate income tax, municipal taxes and other obligations may also apply.
Banking: financial services for online gambling activity can be hard to obtain; acceptance depends on the institution's policy and the company's risk profile.
Reform: bill 25.057 received a negative committee report in January 2026; that is not automatically a final rejection, and its status should be checked in the Legislative Assembly register.
Important: Costa Rica should be assessed as a place to incorporate and run operations, not as a direct alternative to an iGaming license from a competent authority. If you need a license from a separate authority, jurisdictions such as Anjouan, Nevis or Curaçao can be considered; legal basis, costs, compliance requirements and acceptance by financial partners must each be assessed.
Costa Rica at a glance
- Regulator
- No national iGaming licensing authority for private operators; the Junta de Protección Social (JPS) has specific powers over lotteries and other expressly authorized activities
- What companies obtain
- A local company and, where relevant, a municipal commercial permit for data-processing activities
- Serving residents
- The municipal data-processing permit does not confer the right to offer online gambling to people in Costa Rica. The operator must check the applicable law and apply the necessary territorial restrictions
- Reform
- Bill 25.057 received a negative report in the competent committee in January 2026; this is not in itself a final rejection, and its status should be checked in the Legislative Assembly register
- Banking
- Banking for online gambling transactions can be very limited; acceptance depends on the institution's policy, the nature of the activity and the compliance documents provided
- Advertising
- Access depends on each ad platform's policy and the licenses held
When does a Costa Rica company make sense?
A good fit when
- You need an administrative operations center or customer support base in Latin America, with the gambling authorization held separately in another jurisdiction
Look elsewhere when
- You need actual authorization of gambling activity recognized by banks, payment providers, platforms or app stores — apply for a license from a competent authority for the activities concerned
- You intend to offer gambling to people in Costa Rica
Commercial permits and relevant authorizations
| License | Who needs it | Notes |
|---|---|---|
| Municipal commercial permit for data processing | Locally incorporated companies | A commercial permit, not a gambling authorization |
| Land-based casino permit | Hotel casinos only | Ministry of Public Security; not relevant online |
| Gambling authorization from another jurisdiction | Operators actually offering online gambling | Obtained separately from the competent authority in the chosen jurisdiction |
Formation costs, municipal fees and taxes
| Charge | Amount | When | Basis |
|---|---|---|---|
| Company formation | Depends on structure and complexity | Year 1 | S.A. or S.R.L.; notarial formalities and Registro Nacional |
| Municipal commercial permit | Set by the municipality | Per the competent municipality's rules | No national fee schedule |
Costa Rica charges no iGaming license fee as a percentage of GGR, because it has no general licensing regime for private online gambling operators. Companies may still owe the specific Law 9050 tax, corporate income tax and other obligations, depending on their activity.
Tax obligations
- Specific tax under Law 9050
- Companies that receive, process and transmit data generating electronic bets owe 57, 85 or 113 base salaries a year (salarios base — a legal reference unit, not employees' actual pay), by headcount (up to 50, 51–99, over 100; counting criteria in art. 19 of the regulation). Applicability depends on the company's actual activity, not just the purpose stated on the municipal permit
- Corporate income tax
- Income taxation depends on source-of-income rules and the activity actually carried on in Costa Rica (territorial regime; 30% for larger companies)
- Municipal taxes
- Per the competent municipality's rules
Corporate, tax and gambling legal framework
| Instrument | What it does for you |
|---|---|
| Law 9050 and its implementing regulation | Specific tax owed by companies that receive, process and transmit data generating electronic bets |
| Municipal commercial permit rules | Basis for data-processing permits |
| Bill 25.057 | Would have created an online gambling framework — negative committee report January 2026; status to verify |
Premises and operational presence requirements
- Local S.A. or S.R.L.
- Local premises or office, as the municipality requires for the commercial permit
- There is no local online gambling authorization to apply for
Entity types, capital, local agents, tax and timing: Costa Rica company formation.
Forming the company and obtaining the commercial permit
- Step 1
Assess the business model
We review what the company will do from Costa Rica — administration, customer support, software development, data processing or other related services — and separately whether the proposed gambling activity needs a license in another jurisdiction.
- Step 2
Choose the legal form
We weigh a Sociedad Anónima (S.A.) against a Sociedad de Responsabilidad Limitada (S.R.L.) based on shareholding, management and tax obligations.
- Step 3
Incorporate and register
We prepare the corporate documents and complete the notarial and Registro Nacional formalities — see Costa Rica company formation.
- Step 4
Check municipal requirements
We identify the actual economic activity, confirm whether a municipal commercial permit is needed, and prepare the premises documents and other information the municipality requests.
- Step 5
Assess tax obligations
We review Law 9050, corporate income tax, municipal taxes and other tax or reporting obligations.
- Step 6
Check partners and target markets
We check bank, payment provider and contractual partner requirements, and where the project actually offers online gambling, obtain the gambling authorizations needed in the relevant jurisdictions.
- Ongoing
Stay compliant
The company must meet accounting, tax, corporate and municipal obligations and keep its commercial permits current. This process sets up and runs a Costa Rican company; it does not result in a Costa Rican online gambling license.
Document checklist
Corporate and administrative documents
- Incorporation documents
- Municipal commercial permit application
- Premises or office lease
Obligations after obtaining the municipal permit
Municipal permit
Keep the commercial permit valid and pay municipal fees under the competent municipality's rules.
Tax
Law 9050 tax, corporate income tax and other applicable filings.
Geographic restrictions
Restrict markets where the activity is not authorized, including Costa Rica.
Costa Rica compared with jurisdictions that issue iGaming licenses
| Costa Rica | Anjouan | Nevis | Curaçao | Colombia | |
|---|---|---|---|---|---|
| Annual license fees | N/A – Costa Rica issues no comparable iGaming license | €17,828 | €28,000 | €47,450 B2C · €24,490 B2B | Fixed 811 SMMLV component + variable rights |
| Tax on GGR | No licensing GGR rate; separate taxation incl. Law 9050 | 0% | 0% foreign GGR | 0% intl GGR | Rights 15% / min. 17% + 16% consumption tax on GGR |
| Time to license | 1–2 months (company formation and commercial permit) | 2–4 weeks | 8–12 weeks | 2–5 months | 4–6 months |
| Local substance | Local company, premises | None | IBC/LLC, agent; B2C: Reporting and Compliance Officer | Seat, MD, office, MLRO, key persons | Company registered in CO, Coljuegos technical requirements, .co |
| Status | Company and commercial permit, no specific iGaming authorization | Offshore | Offshore | Offshore (Kingdom of NL) | National concession (regulated since 2016) |
Costa Rica issues no specific iGaming license, while the other columns show distinct authorization regimes; the Costa Rica column describes forming a company and obtaining a commercial permit, not a comparable license.
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting, licensing gambling businesses since 2004 across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to Costa Rica law as of the review date. General information, not legal advice.
Costa Rica gambling license — FAQs
Does Costa Rica issue online gambling licenses?
No. Costa Rica issues no specific license for private online gambling operators. Companies obtain, where relevant, a municipal commercial permit for data processing, which is not a gambling authorization.
Has regulation of online gambling been proposed in Costa Rica?
Yes. Bill 25.057 proposed a framework; in January 2026 it received a negative report in the competent committee. That is not automatically a final rejection, and its status should be checked in the Legislative Assembly register.
Can I open local bank accounts for a gambling business in Costa Rica?
Banking for online gambling transactions can be very limited. Acceptance depends on the institution's policy, the nature of the activity and the compliance documents provided; many structures use international payment providers or crypto-asset solutions, subject to the applicable requirements.
What taxes apply?
There is no GGR rate tied to an iGaming license. Companies within Law 9050 owe a specific tax of 57, 85 or 113 base salaries a year depending on headcount, plus, where applicable, corporate income tax (territorial regime) and municipal taxes.
What are the alternatives?
If you need a gambling license from a separate authority, jurisdictions such as Anjouan, Nevis or Curaçao can be considered. Legal basis, costs, compliance requirements and acceptance by financial partners must each be assessed; no offshore license automatically allows operation in every international market.
Sources
Reviewed against Costa Rican law, tax rules, legislative documents and company registration and commercial permit rules on 13 October 2026. Costa Rica has no national iGaming licensing authority that confirms fees or conditions for an online gambling license.
Find out whether a Costa Rica structure fits your project
We review your corporate structure, planned activities, municipal and tax requirements and fit with financial partners. Where the project needs actual gambling authorization, we assess separately where the right license can be obtained. We also handle Costa Rica company formation and local commercial formalities.
Book an assessment for a Costa Rica operating structure