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Sovereign state
Latin America
ISO CR

Costa Rica: gambling regulation and licensing

Republic of Costa Rica

  • Online sports bettingMonopoly
  • Online casinoMonopoly
  • Online pokerMonopoly
  • Lottery and iLotteryMonopoly
  • Land-based (reference)Regulated
Regulator
Junta de Protección Social
Headline tax
See Taxation
Licence required
Not yet verified
Last verified
14 Oct 2026

Summary

Costa Rica has no online gambling licence, and the reason is not a gap in the law. Law 8718 of 2009 gives the Junta de Protección Social (JPS), a state body, exclusive charge of all lotteries, sports betting, games, video lotteries and other games of chance in the country, except casinos, and Law 7395 prohibits any other lottery paying cash prizes. The JPS sells its lotteries online through its own platform and app, but offers no sports betting or online casino, and no concession for either was found. Land-based casinos are the one licensed private sector: the Ministry of Public Security grants five-year authorisations to casinos in hotels rated four stars or above, taxed at 10 per cent of net income plus amounts per table and slot machine. Costa Rica's reputation as a betting base comes from a different statute. Law 9050 of 2012 taxes companies that receive and process data generating electronic bets, by headcount, at 57, 85 or 113 base salaries a year, which is CRC 26.3 million to CRC 52.2 million in 2026, and leaves their permits to the municipalities. That is a tax and a business permit, not a gambling licence, and it gives no right to take bets from Costa Rican residents. Casinos are supervised by SUGEF for money laundering. JPS lottery sales fell 15 per cent in 2025 to CRC 235.4 billion net. Bill 25.600, filed in May 2026, would make the JPS the sole regulator of the whole sector, after bill 25.057 was voted down in committee in January 2026.

Common pitfalls

Calling a Costa Rican registration a licence: the municipal patente and the Law 9050 headcount tax authorise no gambling and involve no regulator. Assuming Costa Rica is an open market because it is a common base: gambling offered in the country is reserved by statute to the JPS. Reading the Law 9050 amounts as fixed figures: they are multiples of the base salary, which is reset each year.

Key facts

Regulator
Junta de Protección Social (JPS)
Regulator type
Lottery monopoly
Headline tax
See Taxation
Licence required
Not yet verified
Minimum age
18+
Tax base
There is no gaming tax on online gambling revenue. Law 9050, art. 4 charges companies that receive and process data generating electronic bets an annual amount fixed by the number of dependent workers: 57 base salaries up to 50 employees, 85 from 51 to 99, and 113 at 100 or more. With the base salary at CRC 462,200 for 2026 (unchanged since 2021), that is CRC 26,345,400, CRC 39,287,000 or CRC 52,228,600 a year. The regulation counts every dependent worker in the period, whether or not declared to the social security fund or the tax authority. Land-based casinos pay monthly under article 1: 10 per cent of net income (gross income less the costs and deductions needed to earn it), plus 60 per cent of a base salary per authorised table (CRC 277,320 in 2026) and 10 per cent of a base salary per authorised slot machine (CRC 46,220). Unauthorised casinos, tables or machines are taxed on their profits under the general tax code. The Law 9050 taxes admit no deductions and are not deductible for income tax (Law 9050, art. 11; Decree 39231-MSP-MH, art. 13).
Capital
San Jose
Currency
CRC
Official languages
Spanish

How to get a gambling licence in Costa Rica

Online casino and online sports betting in Costa Rica are state monopolies: only a single state-owned or designated operator is permitted.

The regulator is Junta de Protección Social (JPS).

We record 3 licence types for Costa Rica.

Fee basis
JPS concession or authorisation: Fixed in the contract terms of each concession (Law 8718, art. 5).
Fee basis
Municipal patente for a data-processing company that generates electronic bets (not a gambling licence): The company pays the annual Law 9050 headcount tax of 57, 85 or 113 base salaries to the Ministry of Finance.
Licence term
Casino authorisation (Ministry of Public Security): 5 years
Time to licence
Casinos: the Ministry of Public Security must decide within two months of the application, after an inspection of the premises, tables and machines (Decree 39231-MSP-MH, art. 5).

Built from the record on this page, last verified 14 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Not yet verified
Application window
Not yet verified
Local establishment required
Not yet verified
Local server required
Not yet verified
Typical time to licence
Casinos: the Ministry of Public Security must decide within two months of the application, after an inspection of the premises, tables and machines (Decree 39231-MSP-MH, art. 5).
Certification requirements
Casino slot machines must have technical documentation showing a return above 85 per cent, or a certificate from an IT professional or firm approved by the Ministry of Public Security (Decree 39231-MSP-MH, art. 4(d)).
Barriers to entry
There is no online licence to apply for. Gambling offered to people in Costa Rica is reserved by statute to the JPS, which can grant concessions but offers no online sports betting or casino and has granted no such concession that we found. Land-based casinos are open only to hotels rated four stars or above. What does exist, a municipal patente plus the Law 9050 headcount tax for companies processing electronic bets, has made Costa Rica a long-standing base for businesses serving players abroad, but it is a place of incorporation, not a licence: no regulator vets the operator, no technical standard applies and no complaints route exists.

Licence types

  • Casino authorisation (Ministry of Public Security)

    Scope
    Land-based casino in a hotel rated four stars or above by the ICT, with each gaming table and slot machine authorised individually. Personal to the applicant and revoked automatically if the business is transferred.
    Term
    5 years
    Renewal terms
    May be revoked for breach of Law 9050 or its regulation; changes in the number of tables or machines need prior authorisation.

  • JPS concession or authorisation

    Scope
    Administration or commercialisation of JPS lotteries, sports betting, games, video lotteries and other games of chance, granted by the JPS board by a two-thirds vote. No concession for online sports betting or online casino was found at review.
    Fee basis
    Fixed in the contract terms of each concession (Law 8718, art. 5)

  • Municipal patente for a data-processing company that generates electronic bets (not a gambling licence)

    Scope
    A canton-level business permit for a company dedicated to receiving and processing data that generate electronic bets, which Law 9050, art. 6 leaves to the municipality. It confers no authorisation to offer gambling, no regulatory supervision and no technical standards, and it does not override the JPS exclusivity over gambling offered in Costa Rica.
    Fee basis
    The company pays the annual Law 9050 headcount tax of 57, 85 or 113 base salaries to the Ministry of Finance

Taxation

Headline GGR tax
Not yet verified
Effective date
15 Nov 2012
Withholding mechanism
Casinos file a monthly sworn return and pay within the first 15 calendar days of the following month. Electronic-betting companies file an annual return within 15 days of the end of the calendar year listing every employee, pay the balance within two months and 15 days, and during the year pay 75 per cent of the estimated tax on account in three equal instalments due by the last business day of June, September and December (Decree 39231-MSP-MH, arts. 18, 21 and 22).
VAT treatment
The JPS is fully exempt from sales tax on the lotteries, raffles and games it sells (Law 8718, art. 15).
Tax base
There is no gaming tax on online gambling revenue. Law 9050, art. 4 charges companies that receive and process data generating electronic bets an annual amount fixed by the number of dependent workers: 57 base salaries up to 50 employees, 85 from 51 to 99, and 113 at 100 or more. With the base salary at CRC 462,200 for 2026 (unchanged since 2021), that is CRC 26,345,400, CRC 39,287,000 or CRC 52,228,600 a year. The regulation counts every dependent worker in the period, whether or not declared to the social security fund or the tax authority. Land-based casinos pay monthly under article 1: 10 per cent of net income (gross income less the costs and deductions needed to earn it), plus 60 per cent of a base salary per authorised table (CRC 277,320 in 2026) and 10 per cent of a base salary per authorised slot machine (CRC 46,220). Unauthorised casinos, tables or machines are taxed on their profits under the general tax code. The Law 9050 taxes admit no deductions and are not deductible for income tax (Law 9050, art. 11; Decree 39231-MSP-MH, art. 13).

Earmarked levies

  • Law 9050 casino and electronic-betting company taxes and fines: All proceeds (Citizen security: prison infrastructure run by the Ministry of Justice and Peace and police equipment of the Ministry of Public Security (Law 9050, art. 5))
  • Single income tax on the national lotteries: 10% of the net profits of the national lotteries, paid monthly by the JPS (Central government (Law 8718, art. 16))

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
AML regime
Casinos are obligated subjects under article 15 bis of Law 7786: they must apply the article 15 duties (customer identification, record-keeping, PEP controls, suspicious transaction reports to the Financial Intelligence Unit of the ICD), register with SUGEF and accept its risk-based supervision, and registration does not authorise them to operate. Decree 39231-MSP-MH, art. 10 applies articles 15 bis, 20, 23, 24 and 25 of Law 7786 to casinos. Companies taxed under Law 9050, art. 4 are not named in article 15 bis. From 19 September 2026 Law 10961 adds virtual asset service providers as obligated subjects.
AML supervisor
Superintendencia General de Entidades Financieras (SUGEF)
KYC requirements
Casino applicants must certify whether the applicant or its shareholders are politically exposed persons, and casinos are subject to the customer due diligence and record-keeping duties of Law 7786 (Decree 39231-MSP-MH, arts. 4(m) and 10). No player identification rules for online gambling exist, since no online licensing regime exists.
Stake limits
Not yet verified
Reporting obligations
Authorised casinos report annually to the Ministry of Public Security on any change in who operates the casino and on the transactions made, and file a final report when they close (Decree 39231-MSP-MH, art. 7). The Ministry, the municipalities and the social security fund report casino and electronic-betting company data to the tax authority (arts. 24 and 25).
Game content restrictions
Casino slot machines must return more than 85 per cent. Minors (under 18, Law 7739 art. 2), people who appear drunk or drugged, and armed people are barred from casino rooms, and free alcoholic drinks for players are prohibited (Decree 39231-MSP-MH, arts. 4(d) and 8).

Advertising

Advertising permitted
Not yet verified
Affiliate rules
Affiliates are not licensed or registered. Because Costa Rica issues no online gambling licence, a Costa Rican base says nothing about whether a promoted operator is regulated anywhere.

Restrictions

  • No gambling advertising code or regulator-issued marketing rules were found in the statutes read (Laws 7395, 8718 and 9050 and Decree 39231-MSP-MH).
  • Gambling offered in Costa Rica is reserved to the JPS under Law 8718, art. 2, so there is no licensed private online operator whose products can be advertised to Costa Rican residents.
  • A municipal data-processing patente taxed under Law 9050 is not a gambling licence and is not evidence of regulated status for any promoted brand.
  • Casino rooms may not offer free alcoholic drinks to players (Decree 39231-MSP-MH, art. 8).

Payments

Credit card ban
Not yet verified
Crypto stance
Not addressed

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
A fine of 10 base salaries (CRC 4,622,000 in 2026) per gaming table where prohibited or unauthorised games are played and per slot machine operating without Ministry of Public Security authorisation, imposed by the Minister after an administrative procedure and notified to the ICT, which may withdraw the hotel's tourism declaration (Law 9050, art. 2; Decree 39231-MSP-MH, arts. 11 and 12). Casino authorisations can be revoked. The JPS cancels lottery quotas of sellers who breach the lottery rules (Law 7395, art. 20).
Criminal penalties
Selling lottery above the official JPS price is an offence (Law 7395, art. 19). No specific criminal offence for offering unauthorised online gambling was found; bill 25.057 proposes a regime of prohibitions and sanctions.
Operator liability
Law 7395, art. 2 prohibits every lottery, tiempos game, raffle and club paying cash prizes other than those of the JPS and the Juego Crea, and the JPS runs a public reporting channel for breaches of the Lotteries Law handled by its Lottery Inspection Department. The statutes read give the JPS no power to block websites or payments; bill 25.600 would add geoblocking of unauthorised platforms, as reported.

Timeline

  1. 6 May 1994

    Lotteries Law 7395 takes effect, making the JPS the sole administrator and distributor of lotteries

  2. 17 Feb 2009

    Law 8718 gives the JPS exclusive charge of lotteries, sports betting, games and video lotteries, except casinos

  3. 15 Nov 2012

    Law 9050 on casinos and electronic-betting companies enters into force

  4. 16 Nov 2015

    Decree 39231-MSP-MH, the Law 9050 regulation, is published, setting the Ministry of Public Security's casino licensing requirements and a five-year authorisation

  5. 3 Aug 2024

    The JPS takes over the sale and prize payment of its electronic lotteries through points of sale and the web

  6. 19 Jun 2025

    Bill 25.057 to strengthen the JPS and sanction unauthorised gambling is filed

  7. 23 Jan 2026

    Reported: the Security and Drug Trafficking Commission votes against bill 25.057, sending it to plenary with a negative majority report

  8. 21 May 2026

    Bill 25.600 to make the JPS the sole gambling regulator is filed

  9. 19 Sept 2026

    Law 10961 brings virtual asset service providers into the anti-money-laundering regime

Outlook

Watch bill 25.600 in the Social Affairs Committee, which would turn the JPS into the sole regulator and enforcement authority for all gambling, including digital platforms, and whether the plenary archives or revives bill 25.057 after the committee's negative report. The JPS is under revenue pressure, with net lottery sales down 15 per cent in 2025, which is the argument its supporters make for the bills. Law 10961 brings virtual asset service providers into the anti-money-laundering regime from 19 September 2026, with CONASSIF regulations due. None of this creates a licence for private online operators.

Frequently asked questions

Does Costa Rica issue an online gambling licence?
No. Companies that process electronic bets hold a municipal business permit and pay the Law 9050 headcount tax, which is not a gambling licence and involves no gambling regulator.
Who may lawfully offer gambling to people in Costa Rica?
Only the Junta de Protección Social or a concession it grants, under Law 8718, art. 2, which covers lotteries, sports betting, games and video lotteries. Land-based casinos in hotels rated four stars or above are the exception. The JPS sells lotteries online but offers no sports betting or online casino.
How are Costa Rica-based betting companies taxed?
By headcount under Law 9050, art. 4: 57 base salaries a year up to 50 employees, 85 from 51 to 99, and 113 at 100 or more, which is CRC 26,345,400, CRC 39,287,000 or CRC 52,228,600 in 2026. The tax is not deductible for income tax.
How are casinos licensed and taxed?
The Ministry of Public Security grants a five-year authorisation, only for casinos in hotels rated four stars or above. They pay 10 per cent of net income monthly plus 60 per cent of a base salary per table and 10 per cent of a base salary per slot machine, and register with SUGEF for anti-money-laundering supervision.
Is Costa Rica changing its gambling law?
Bill 25.600, filed in May 2026 and in the Social Affairs Committee, would make the JPS the sole regulator and enforcement authority for all gambling. An earlier bill, 25.057, received a negative committee vote in January 2026.
How much does a gambling licence cost in Costa Rica?
For the JPS concession or authorisation: Fixed in the contract terms of each concession (Law 8718, art. 5). Last verified 14 Oct 2026.
Who regulates gambling in Costa Rica?
Junta de Protección Social (JPS) regulates gambling in Costa Rica. Other authorities with a role include Ministerio de Seguridad Pública and Ministerio de Hacienda, Dirección General de Tributación.
Is online gambling legal in Costa Rica?
Online casino and online sports betting are both a state monopoly in Costa Rica. The status of every vertical is at the top of this page. Last verified 14 Oct 2026.
How long does it take to get a gambling licence in Costa Rica?
Casinos: the Ministry of Public Security must decide within two months of the application, after an inspection of the premises, tables and machines (Decree 39231-MSP-MH, art. 5). Last verified 14 Oct 2026.

Glossary and directory

iGT coverage of Costa Rica

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Tier 3: established trade press, used to find and date the primary source. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Ley N° 9050, Ley de Impuesto a Casinos y Empresas de Enlace de Llamadas a Apuestas Electrónicas (full text)

    Instituto Costarricense de Turismo (ICT)

    Tier 1Accessed 23 Sept 2026Published 14 Aug 2012
  2. Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas a apuestas electrónicas (official text, version 1 of 1, in force from 15 November 2012)

    Sistema Nacional de Legislación Vigente (SINALEVI), Procuraduría General de la República

    Tier 1Accessed 23 Sept 2026Published 14 Aug 2012
  3. Decreto Ejecutivo N° 39231-MSP-MH, Reglamento a la Ley N° 9050 de Impuesto a Casinos y Empresas de Enlace de Llamadas a Apuestas Electrónicas

    Instituto Costarricense de Turismo (ICT)

    Tier 1Accessed 23 Sept 2026Published 16 Nov 2015
  4. Leyes y reglamentos (casino and gambling legislation index)

    Instituto Costarricense de Turismo (ICT)

    Tier 1Accessed 23 Sept 2026
  5. Decreto N° 20224-G, Reglamento que regula la Concesión de Patentes y Permisos de Funcionamiento de Casinos (as modified by Decreto Ejecutivo N° 25228 of 1996)

    Instituto Costarricense de Turismo (ICT)

    Issued under article 8 of Law 7088, which Law 9050 (art. 12) repealed, and partly overtaken by Decree 39231-MSP-MH, which makes the Ministry of Public Security the casino licensing authority. Decree 39231-MSP-MH repeals Decree 34581-SP but not this decree expressly, so its continued force was not established; it is cited only for its list of games.

    Tier 1Accessed 14 Oct 2026Published 6 Feb 1991
  6. Ley N° 7395, Ley de Loterías (version 4 of 4, as amended by Law 8718)

    Sistema Nacional de Legislación Vigente (SINALEVI), Procuraduría General de la República

    Tier 1Accessed 23 Sept 2026Published 6 May 1994
  7. Ley N° 8718, Autorización para el cambio de nombre de la Junta de Protección Social y establecimiento de la distribución de rentas de las loterías nacionales (version 7 of 7)

    Sistema Nacional de Legislación Vigente (SINALEVI), Procuraduría General de la República

    Tier 1Accessed 23 Sept 2026Published 17 Feb 2009
  8. Ley N° 7786, Ley sobre estupefacientes, sustancias psicotrópicas, drogas de uso no autorizado, actividades conexas, legitimación de capitales y financiamiento al terrorismo (version 13 of 13), article 15 bis

    Sistema Nacional de Legislación Vigente (SINALEVI), Procuraduría General de la República

    Tier 1Accessed 23 Sept 2026
  9. Ley N° 10961, Reforma de la Ley 7786 (virtual asset service providers), Alcance N° 78 a La Gaceta N° 113

    Imprenta Nacional (La Gaceta)

    Tier 1Accessed 23 Sept 2026Published 19 Jun 2026
  10. Salarios base actual e histórico (base salary under article 2 of Law 7337, updated January 2026)

    Ministerio de Hacienda

    The table dates Circular 246-2025 as "16/12/20205", evidently a typing error for 16 December 2025; the amount and the period it applies to (1 January to 31 December 2026) are unambiguous.

    Tier 1Accessed 23 Sept 2026Published 1 Jan 2026
  11. Junta de Protección Social: products, results and online purchase channel (jpsenlinea.go.cr)

    Junta de Protección Social (JPS)

    The JPS site and its online sales platform block automated access from outside Costa Rica; the home page was read through a rendering browser, and jpsenlinea.go.cr itself returned a web application firewall block.

    Tier 1Accessed 23 Sept 2026
  12. Formulario de denuncias exclusivo para infracción a la ley de loterías

    Junta de Protección Social (JPS)

    Tier 1Accessed 23 Sept 2026
  13. Junta de Protección Social, audited financial statements for the year ended 31 December 2025 (notes 17 and 27)

    Junta de Protección Social (JPS)

    Tier 2Accessed 23 Sept 2026
  14. Expediente 25057: Ley para el Fortalecimiento de las Competencias de la Junta de Protección Social y la Regulación de los Juegos de Azar en el Marco de la Seguridad y el Combate del Crimen Organizado

    Delfino.cr

    The Legislative Assembly site (asamblea.go.cr) timed out from here at review, so bill data comes from this civic mirror of the legislative record. It still lists the bill as in committee with no votes recorded, while Yogonet reported in January 2026 that the Security and Drug Trafficking Commission had voted against it; the two are consistent if the negative majority report has not yet been taken up in plenary.

    Tier 3Accessed 23 Sept 2026
  15. Expediente 25600: Ley para el Fortalecimiento y Modernización de las Competencias de la Junta de Protección Social y Regulación de los Juegos de Azar en el Marco de la Seguridad y la Lucha contra el Crimen Organizado

    Delfino.cr

    Used because the Legislative Assembly site was unreachable at review. Bill text not read; purpose, sponsor, committee and filing date only.

    Tier 3Accessed 23 Sept 2026
  16. Costa Rica: la JPS presenta un proyecto de ley para fortalecer la institucionalidad y combatir el juego ilegal

    Yogonet Latinoamérica

    Tier 3Accessed 23 Sept 2026Published 24 Jun 2025
  17. Costa Rica: Rechazan el proyecto que busca fortalecer la JPS y combatir el juego clandestino

    Yogonet Latinoamérica

    Tier 3Accessed 23 Sept 2026Published 23 Jan 2026
  18. Esmeralda Britton propone una ley para modernizar la JPS y combatir el juego ilegal en Costa Rica

    Yogonet Latinoamérica

    The 53% illegal share and the CRC 297,000 million annual leakage are figures claimed in the bill, as reported; they are not official statistics and are not used as market data.

    Tier 3Accessed 23 Sept 2026Published 27 May 2026
  19. Ley N° 7739, Código de la Niñez y la Adolescencia (art. 2: a minor is a person under 18)

    Tribunal Supremo de Elecciones (official compilation)

    Tier 1Accessed 14 Oct 2026Published 6 Feb 1998

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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