Short answer
The Kunaisa Online Gaming License is issued by the Kuna de Wargandí International Services Authority, created by resolutions of the General Congress of the Kuna de Wargandí people (October 2025 and January 2026) under the autonomy recognized by Panama's Law 34 of 25 July 2000. The applicant can be a company incorporated in any jurisdiction except Panama. The standard cost is €19,500 a year (€1,400 registered agent and compliance fee, €12,000 license and processing fee including two domains, €6,100 due diligence and compliance maintenance for up to four directors), with renewal at the same amount and extra domains at €500 each a year. There is 0% tax on GGR. The license does not cover Panama, and in October 2026 Kunaisa's public registry listed Forex and VASP licensees but no iGaming licensee yet.
Kunaisa at a glance
- Regulator
- Kuna de Wargandí International Services Authority (Kunaisa), Nurrá-Wala-Mortí, Kuna de Wargandí territory, Panama
- Legal basis
- Resolution No. 001 of October 2025 (establishment), Resolutions No. 001 and 002 of January 2026 (liability; registry and licensed activities), under the autonomy recognized by Law 34 of 25 July 2000 and Executive Decree 414 of 22 October 2008
- Licenses offered
- iGaming, Forex and VASP (virtual asset service provider)
- Who can apply
- A company incorporated in any jurisdiction except Panama, with full disclosure of directors, officers and ultimate beneficial owners
- Market scope
- International remote gaming outside the Republic of Panama
- Term
- One year, renewable at the standard fee
- Track record
- Registry opened in January 2026; in October 2026 it listed eight licensees (four Forex, four VASP) and no iGaming licensee
- Verification
- Public Registry of licensed companies on kunaisa.com, with downloadable license records
Is Kunaisa the right license for you?
A good fit when
- You want a low, predictable yearly cost and 0% tax on GGR
- Your company is already incorporated outside Panama and you do not want a new entity in the licensing territory
- You run casino, sportsbook or multi-vertical brands on one or two domains
- You are comfortable being among the first iGaming licensees of a new regulator
Look elsewhere when
- Your company is incorporated in Panama, or you want to serve Panamanian players — Panama is excluded
- You need a regime with a long licensing record — Anjouan, Curaçao and Kahnawake have one
- You need tier-1 banking and PSP acceptance — consider a regulated EU route such as Malta or Romania
- You want to serve regulated markets (EU, UK, US states, Ontario) — those need their own licenses
Kunaisa license types
| License | Who needs it | Notes |
|---|---|---|
| Online Gaming License (B2C) | Online casinos, sportsbooks and multi-vertical operators | One license for casino and betting; two domains included, more at €500 each a year |
| Platform provider license (B2B) | Gaming platforms and technology suppliers | Available subject to the applicable requirements; scope confirmed during the initial review |
| Forex and VASP licenses | Brokers and virtual asset service providers | Separate Kunaisa frameworks; not covered on this page |
Kunaisa license costs and tax
| Charge | Amount | When | Basis |
|---|---|---|---|
| Registered agent and compliance fee | €1,400 | At filing, then yearly | Standard agent quote, August 2026 |
| License and processing fee | €12,000 | On approval, then yearly | Includes two domains |
| Due diligence and compliance maintenance | €6,100 | At filing, then yearly | Up to four directors; more directors or complex structures cost extra |
| Additional domains | €500 | Per domain, yearly | Beyond the two included |
| Gaming tax on GGR | 0% | Ongoing | No levy on gaming revenue |
| Year-1 license cost | €19,500 | Year 1, same at renewal | Excludes company formation, RNG certification and advisory fees |
Tax
- Gaming tax
- 0% on GGR; only the license, agent and compliance fees apply
- Licensee company
- Taxed where it is resident and effectively managed; no Kunaisa tax on profits has been published
- Panama
- The license does not cover Panama; offering gambling in Panama requires a license from the national Junta de Control de Juegos
Legal framework
| Instrument | What it does for you |
|---|---|
| Law 34 of 25 July 2000 | Creates the Kuna de Wargandí territory (comarca) and recognizes its self-government |
| Executive Decree 414 of 22 October 2008 | Administrative organic charter of the Kuna de Wargandí territory |
| Kunaisa Resolution No. 001 (October 2025) | Establishes Kunaisa and its institutional structure |
| Kunaisa Resolutions No. 001 and 002 (January 2026) | Liability provisions; Public Registry and regulatory framework for licensed activities |
| Constitution of Panama, arts. 88, 90 and 127 | Recognition of indigenous peoples and their collective territories, relied on by Kunaisa |
| Decree-Law 2 of 1998 (Panama) | Panama's national gambling law; the Junta de Control de Juegos licenses gambling in Panama |
Local substance and eligibility
- Company incorporated in any jurisdiction except Panama; the full ownership and control structure up to the ultimate beneficial owners must be disclosed and documented
- The licensee is recorded in Kunaisa's registry during the approval stage, with its own registration number
- No local office, staff or director in the Kuna de Wargandí territory; Kunaisa works through a registered agent
- Due diligence on directors, officers and beneficial owners (identity, address, references, source of funds); the base fee covers up to four directors
- Business plan with financial projections, source of funds, target markets and proposed gaming activities
- AML/KYC, sanctions and responsible-gaming policies, with age verification
- Platform architecture, cybersecurity and RNG/RTP certification, or a written commitment to certify
Setting up the licensee: company formation for gambling licenses.
How to get a Kunaisa license
- Weeks 1–2
Structure and company
Use your existing non-Panamanian company or form one (see company formation), and map ownership to the beneficial owners.
- Weeks 1–3
Prepare the file
Corporate documents, KYC and source-of-funds packs, business plan, AML/KYC and responsible-gaming policies, platform and RNG information.
- Week 3
Application submission
File through the registered agent and pay the agent and due diligence fees.
- Weeks 3–8
Review and due diligence
Kunaisa reviews the business, its owners and key individuals; expect questions and requests for clarification.
- Weeks 6–10
Registration and approval
The licensee is recorded within the Kunaisa framework and the regulatory review is completed.
- Launch
License issued
Pay the license fee, receive the license and registry entry, geo-block Panama and any market where your offer is unlawful, and start ongoing compliance.
Document checklist
Corporate
- Certificate of incorporation and constitutional documents
- Ownership chart to UBO level
- Register of directors, officers and shareholders
Key persons
- Certified passports and proof of address
- CVs and references
- Source-of-funds and source-of-wealth evidence
Business and policies
- Business plan with financial projections and target markets
- AML/KYC and sanctions policy
- Responsible-gaming and age-verification policy
- Terms and conditions
Technical
- Platform and architecture overview
- Cybersecurity arrangements
- RNG/RTP certificates or a commitment letter from a testing lab
- Payment flows
After the license
Renewal
Annual renewal at the standard fee (€19,500 in the August 2026 schedule).
Supervision
Ongoing compliance review and regulatory engagement after issuance.
Changes
Notify changes of directors, owners and domains; additional directors and domains are charged.
AML and sanctions
Maintain KYC, transaction monitoring and sanctions screening as approved.
Responsible gaming
Age verification, player-protection tools and fair-play controls.
Markets
Geo-block Panama and every market where your offer would be unlawful.
Kunaisa compared
| Kunaisa | Tobique | Anjouan | Kahnawake | |
|---|---|---|---|---|
| Annual gov. cost | €19,500 | ≈ €25,000 (≈ €43,000 yr 1) | €17,828 | US$20,000 (US$35,000 yr 1) |
| Tax on GGR | 0% | 0% | 0% | 0% |
| Time to license | 6–10 weeks | 4–8 weeks | 2–4 weeks | 2–3 months |
| Local substance | Any non-Panama company; agent | None local; DLAG due diligence | None | MIT hosting |
| Status | Offshore (indigenous territory, Panama) | Offshore (First Nation, New Brunswick) | Offshore | Offshore (Mohawk territory) |
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Kunaisa gambling license — FAQs
How much does a Kunaisa gaming license cost?
The standard schedule (August 2026) is €19,500 for year 1 and the same for each annual renewal: €1,400 registered agent and compliance fee, €12,000 license and processing fee including two domains, and €6,100 due diligence and compliance maintenance for up to four directors. Extra domains cost €500 each a year.
Which companies can apply?
A company incorporated in any jurisdiction except Panama, provided its full ownership and control structure, up to the ultimate beneficial owners, is disclosed and documented. You do not need a company in the Kuna de Wargandí territory; the licensee is recorded in Kunaisa's registry during approval.
Can I accept players from Panama?
No. The license is designed for international remote gaming outside the Republic of Panama. Gambling in Panama is licensed by the national Junta de Control de Juegos.
Is there a gaming tax?
No. The tax on GGR is 0%; only the license, agent and compliance fees apply. Your company is taxed where it is resident and managed.
How is Kunaisa different from Kahnawake or Tobique?
All three rest on indigenous self-government rather than a national gambling law. Kahnawake has licensed since 1999 and Tobique since 2024; Kunaisa opened its registry in January 2026 and, in October 2026, had not yet listed an iGaming licensee. Kunaisa is cheaper than Tobique in year 1 and accepts companies from any country except Panama.
Will banks and PSPs accept a Kunaisa license?
It is too early to tell. Payment providers assess new regulators cautiously, and in April 2026 Kunaisa had to answer public questions about its status. Expect gaming-focused EMIs, alternative payment methods and crypto rails before card acquirers, and plan banking alongside the license.
How long does it take?
Kunaisa publishes no timeline. Plan on roughly 6–10 weeks from a complete file, depending on due diligence on the owners and directors.
Sources
Figures were checked against the regulator and legislation listed below on 12 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Kunaisa fits before you pay a fee
We screen the ownership chain, check banking and payment fit for your markets, and price the full year-1 cost before anything is filed. Then we incorporate, prepare the dossier and handle the regulator through to go-live.
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