Costa Rica iGaming Market Regulation Overview

Costa Rica does not issue a dedicated online gambling licence but establishes a framework for international operators to conduct qualifying electronic-betting data-processing activities, subject to applicable local requirements. Land-based casinos are regulated separately by the Ministry of Public Security, while the Junta de Protección Social (JPS) has exclusive authority over lotteries, sports betting, and other games of chance in the national territory.

Market Opportunities

Market scale: Costa Rica combines JPS-operated lotteries, sports betting, and online games with an authorised land-based casino sector; there is no privately licensed domestic online market.
Digital demand: 90.3% of Costa Rican households had internet service in 2025, with fibre optic used by 53.5% of connected households.
Tax visibility: The 2026 budget allocates 193,200 euros or CRC 98.4 million from the tax on casinos and electronic-betting call-linking companies, providing an indicator of the fiscal contribution of the sector.

Gambling Entry Checklist for Costa Rica

Businesses planning a local electronic-betting data-processing operation should consider the following steps:

Establish the local business. Complete the corporate and tax registrations applicable to the proposed activity and identify the Costa Rican location from which the business will operate.
Obtain municipal permissions. Check with the relevant municipality for the business permits or licences required for the premises and proposed activity. Law No. 9050 preserves municipal authority to issue applicable permits and licences.
Register for the Law No. 9050 tax. Register the business with the Costa Rican Tax Administration as a taxpayer for the electronic-betting data-processing activity. The annual tax is based on directly employed staff: 57 base salaries for up to 50 employees, 85 for 51–99 employees, and 113 for 100 or more employees. The implementing regulation includes employees working in the relevant activity during the fiscal period or part of it.
Budget for the annual tax. The implementing regulation requires the annual self-assessment to be filed within 15 calendar days following the end of the fiscal period, with any outstanding balance payable within two months and 15 calendar days.

Online Gambling in Costa Rica

Regulatory Authority	Costa Rica has no dedicated online gambling regulator or licensing system. The Ministry of Finance administers and collects the specific tax imposed on businesses receiving and processing data that generate electronic bets, while municipalities retain authority over applicable local permits and licences
Key legislation	Law No. 9050 – Tax on Casinos and Companies Linking Calls to Electronic Betting (2012) and Executive Decree No. 39231-MSP-MH Law No. 9050 establishes the relevant taxes, while Executive Decree No. 39231-MSP-MH sets requirements and procedures for casinos and electronic-betting data-processing businesses
Allowed activities	Online operators can register as data processing businesses, provided they serve only international players, and are subject to applicable business, municipal, and tax requirements
Prohibited activities	Private operators cannot independently offer lotteries, sports betting, games, video lotteries, or other games of chance falling under JPS's statutory exclusivity. JPS may grant concessions or authorisations for their administration or commercialisation under Law No. 8718.
Taxation and fees	Businesses receiving and processing data that generate electronic bets pay an annual specific tax based on directly employed staff: Up to 50 employees – 57 base salaries 51–99 – 85 base salaries 100+ – 113 base salaries Businesses must also make partial advance payments during the fiscal period, calculated using the previous fiscal year's employee count or the average for the previous three fiscal periods, whichever is higher. Advance payments are credited against the annual liability; any outstanding balance is payable within two months and 15 calendar days after year-end.
Licence validity / duration	Not applicable
SOFTSWISS products compliant	SOFTSWISS products are not currently certified for this market. Certification updates will be provided as they become available. In the meantime, operators can explore the Gambling Laws & Licensing Overview for Mexico

Land-Based Gambling in Costa Rica

Key legislation	Law No. 9050 – Tax on Casinos and Companies Linking Calls to Electronic Betting Executive Decree No. 39231-MSP-MH Law of Games (Law No. 3 of 1922)
Allowed activities	Authorised casino gaming in qualifying hotels; new casino applications require an ICT hotel classification of at least four stars, with the casino occupying no more than 15% of the hotel's infrastructure Authorised slot machines Authorised casino games
Prohibited activities	Among others: Stand-alone commercial casinos (outside of qualified hotels) Private sports betting operations without JPS authorisation
Taxation	Casinos pay 10% of monthly net casino income, plus monthly taxes equivalent to 60% of a base salary per authorised gaming table and 10% of a base salary per authorised gaming machine

RELATED ARTICLE iGaming in LatAm: Everything You Need to Know

Latin America stands as a highly promising region for the industry. Explore its landscape to effectively enter and thrive in this market.

Can an International Operator Provide an Online Casino Operation to Costa Rican Players?: An international operator cannot rely on Costa Rica’s electronic-betting data-processing framework to provide an online casino directly to Costa Rican players. Law No. 9050 only covers qualifying data-processing activities. Any B2B supply intended for Costa Rica’s domestic gambling market would need to fit within the separately authorised local framework.

What Happens if a Costa Rica-Based Data-Processing Business Grows Its Workforce?: A growing workforce can move the business into a higher Law No. 9050 tax band. The annual tax rises from 57 base salaries for up to 50 employees to 85 for 51–99 and 113 for 100 or more. The calculation considers employees working in the relevant activity during the fiscal period, including staff sharing those duties with other services.

Are Electronic-Betting Data-Processing Companies Subject to Other Taxes in Costa Rica?: Yes. The Law No. 9050 levy is a specific tax and does not replace other applicable Costa Rican taxes and business obligations. Depending on the company's activities and circumstances, these may include corporate income tax and other applicable national or municipal charges.

Can a Costa Rican Data-Processing Company Provide Other Services Alongside Electronic-Betting Activities?: Yes. Costa Rica’s Law No. 9050 expressly allows a company providing electronic-betting data-processing services to also provide other services that are not subject to the law. Article 19 of Executive Decree No. 39231-MSP-MH confirms that the tax applies to the qualifying betting-related services without preventing the company from carrying out other business activities.

What Happens if a Company Does Not Comply With Law No. 9050 Tax Obligations?: Non-compliance with Law No. 9050 tax obligations can result in sanctions under Costa Rica’s Tax Code. Executive Decree No. 39231-MSP-MH provides that breaches of the law’s formal or substantive tax obligations, including applicable tax offences, are governed by Title III of the Código de Normas y Procedimientos Tributarios.