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Sovereign state
Latin America
ISO SV

El Salvador: gambling regulation and licensing

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Lottery and iLotteryMonopoly
  • Land-based (reference)Not yet verified
Regulator
Lotería Nacional de Beneficencia
Headline tax
25% GGR
Licence required
Yes
Last verified
24 Sept 2026

Summary

El Salvador regulates online betting and online casino games through its state lottery. The 2021 Organic Law of the Lotería Nacional de Beneficencia (LNB), in force since 31 December 2021, made the LNB both operator and the national regulator of lotteries, sports betting and online games, with exclusive rights it may exercise itself or through licences. Any person, Salvadoran or foreign, may apply. A licence covers each game type and each establishment or online operation, lasts up to ten years and is renewed every year. Under the 2022 regulation the initial canon is USD 100,000, 200,000 or 250,000 depending on initial investment, and each later year costs 25% of gross income less prizes. Online operators must trade from a .sv domain, run a monitoring system the LNB can access, post a prize guarantee and certify their technology. The LNB can fine operators up to 300 minimum wages, suspend or revoke licences and order IP and DNS blocking of unlicensed sites, including offshore ones. By May 2025 the LNB had licensed 11 operators, and it now lists 13 authorised brands. Authorised operators sold USD 15.6 million in June 2024 to May 2025. Prizes are subject to 15% withholding tax for residents and 25% for non-residents. Casinos and gaming firms are AML obligated subjects under a new 2025 law, with the LNB supervising online gaming. The status of land-based casinos is unclear, and in September 2026 the LNB contracted Sharp Vision to monitor operators and detect illegal sites.

Common pitfalls

Treating the 25% figure as a tax: it is the annual licence renewal canon paid to the LNB on gross income less prizes, and no separate gaming tax statute was found. Assuming gambling is still banned under the Police Law: that law was repealed in 2011. Assuming the LNB licenses casinos: the law excludes licensed premises including casinos, and no casino statute was found. Reading the LNB brand list as a list of companies: it shows 13 brands, while the Ministry of Finance report counts 11 authorised operators at May 2025. Quoting USD 15.6 million as market size: it is operators' sales for June 2024 to May 2025, not GGR. Overlooking the .sv domain and traffic-redirection duties, which are very serious infractions if breached.

Key facts

Regulator
Lotería Nacional de Beneficencia (LNB)
Regulator type
Lottery monopoly
Headline tax
25% GGR
Licence required
Yes
Minimum age
18+
Tax base
No separate gaming tax statute was found. Licensed operators pay the LNB an annual renewal canon of 25% of gross income less prizes paid in the previous year, after an initial canon of USD 100,000 to 250,000 banded by initial investment (Regulation article 14); the law caps the percentage element at 30% (Organic Law article 52). The canon is a licence charge payable to the LNB, whose purpose is to fund public health and social assistance (article 7), not a tax collected by the Ministry of Finance.

How to get a gambling licence in El Salvador

The regulator is Lotería Nacional de Beneficencia (LNB).

We record 1 licence type for El Salvador: the LNB game permit and operating licence (permiso y licencia de operación).

For the LNB game permit and operating licence (permiso y licencia de operación), the application fee is $100,000 (as of 22 Jul 2022).

Applications
Accepted on a rolling basis
Time to licence
Statutory steps: formal review within 10 working days of filing, admission within 5 days, inspection and technology homologation within 10 days (extendable), a Compliance and Audit Department opinion within 10 working days and a board resolution within 10 days, after which the canon is paid and the licence issued (Organic Law articles 63 to 67).
Local presence
Sites must use a .sv domain.
Financial guarantee
A bond from a bank or insurer, a term deposit in the LNB's favour or another instrument accepted by the board, covering prize payments and sanctions, sized by game type and maximum prizes, valid at least 410 days for each licence year and renewed yearly (Organic Law article 36; Regulation articles 15 to 17).
Headline tax
25% GGR (see Taxation for the full position)

Licence fees in El Salvador

Licence typeApplication feeAnnual feeTerm
LNB game permit and operating licence (permiso y licencia de operación)Initial canon by initial investment: USD 100,000 up to USD 2 million, USD 200,000 up to USD 5 million, USD 250,000 above USD 5 million. Each later licence year: renewal canon of 25% of gross income less prizes paid in the previous year (Regulation article 14), within the statutory ceiling of 30% (Organic Law article 52)$100,000 (as of 22 Jul 2022)Not yet verifiedUp to 10 years, renewed each year

Built from the record on this page, last verified 24 Sept 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Not yet verified
Local server required
Not yet verified
Local domain required
.sv
Active licences
11 (as of 31 May 2025)
Typical time to licence
Statutory steps: formal review within 10 working days of filing, admission within 5 days, inspection and technology homologation within 10 days (extendable), a Compliance and Audit Department opinion within 10 working days and a board resolution within 10 days, after which the canon is paid and the licence issued (Organic Law articles 63 to 67)
Bank guarantee or bond
A bond from a bank or insurer, a term deposit in the LNB's favour or another instrument accepted by the board, covering prize payments and sanctions, sized by game type and maximum prizes, valid at least 410 days for each licence year and renewed yearly (Organic Law article 36; Regulation articles 15 to 17)
Notable licensees
Dale.sv, Apostemos (LOTO), Betpro, Let's Go Bet Group, Sportgana, Ganaplay, Doradobet, Emperatriz, Güin, Gana777, Geniusbet, Betcris, Azar Latino
Certification requirements
Software, equipment, systems and terminals certified by a competent, internationally recognised certification body (Regulation article 21); LNB homologation of all technology listed in the game plan (Organic Law articles 64 and 69); a homologated monitoring and control system that the LNB can monitor from El Salvador wherever it is hosted (articles 70 to 72)
Barriers to entry
The initial canon starts at USD 100,000 and the renewal canon takes 25% of gross income less prizes every year. Applicants file a ten-year viability study, full shareholder and source-of-funds documentation and technology certified by a recognised laboratory, and must post a prize guarantee. Online operators must trade from a .sv domain. Licences are revocable privileges with no administrative appeal against grant, refusal or term (Organic Law articles 50 and 51), and the LNB may refuse an applicant that would compete directly with its own games (article 50(j)).

Licence types

  • LNB game permit and operating licence (permiso y licencia de operación)

    Scope
    Each game type and each establishment or online operation from the catalogue: traditional, instant and electronic lottery, online games (casino-style games, bingo, keno) and sports betting including virtual sports. Open to natural or legal persons, national or foreign, and to non-profit bodies for public-benefit ends.
    Term
    Up to 10 years, renewed each year
    Application fee
    $100,000 as of 22 Jul 2022
    Fee basis
    Initial canon by initial investment: USD 100,000 up to USD 2 million, USD 200,000 up to USD 5 million, USD 250,000 above USD 5 million. Each later licence year: renewal canon of 25% of gross income less prizes paid in the previous year (Regulation article 14), within the statutory ceiling of 30% (Organic Law article 52)
    Renewal terms
    Renewal application 30 working days before each licence year ends, with audited financial statements, updated organisation manual, game rules, IT infrastructure report and shareholder list; LNB review, opinion and board decision each run to statutory deadlines of 5 to 10 working days (Regulation article 19). Revocation for two very serious infractions in a year, loss of licence conditions, unapproved change of control or bankruptcy (Organic Law article 62)

Taxation

Headline GGR tax
25% GGR
Effective date
30 Jul 2022
Player winnings tax
Prizes and winnings from lotteries, raffles, draws and games of chance or skill: 15% income tax withheld for domiciled winners and 25% for non-domiciled winners whatever the amount, as a final tax. LNB prizes are taxed only above thirty monthly minimum wages (Tax Code article 160).
Withholding mechanism
The domiciled payer of the prize withholds the tax, which is the final payment; winnings not subject to withholding must be declared at 15% (Tax Code article 160). The LNB withholds 15% on prizes above thirty monthly minimum wages when paying them out.
Tax base
No separate gaming tax statute was found. Licensed operators pay the LNB an annual renewal canon of 25% of gross income less prizes paid in the previous year, after an initial canon of USD 100,000 to 250,000 banded by initial investment (Regulation article 14); the law caps the percentage element at 30% (Organic Law article 52). The canon is a licence charge payable to the LNB, whose purpose is to fund public health and social assistance (article 7), not a tax collected by the Ministry of Finance.

Earmarked levies

  • Initial licence canon: USD 100,000, 200,000 or 250,000 by initial investment band (Lotería Nacional de Beneficencia)
  • Annual licence renewal canon: 25% of gross income less prizes of the previous year (Lotería Nacional de Beneficencia)

Compliance

Minimum age
18+
National self-exclusion
Not yet verified
AML regime
Casinos and gaming companies are obligated subjects under the 2025 AML law (Decreto 426, article 7(4)), with customer due diligence, reporting of suspicious and regulated operations to the UIF and 15-year record keeping. The LNB law requires operators to cooperate with AML authorities, and each licence must describe the operator's fraud and AML prevention systems (Organic Law articles 2(h), 39(k) and 58(h)).
AML supervisor
Lotería Nacional de Beneficencia for online casinos and online gaming companies; Superintendencia de Obligaciones Mercantiles for other casinos and gaming companies (2025 AML law article 12)
Source of funds thresholds
Due diligence thresholds for casinos and regulated-operation reporting thresholds are to be set by the regulation of the 2025 law in line with FATF standards (articles 15 and 25). Licence applicants must disclose the origin of funds contributed by each shareholder (Regulation article 12).
Central monitoring system
Each operator must run a homologated monitoring and control system that records all operations and lets the LNB reconstruct them (Organic Law articles 70 and 71). In September 2026 the LNB announced a contract with Sharp Vision for real-time monitoring of licensed operators, detection of unlicensed offers and digital licence processing.
Data localisation
No hosting requirement was found, but the monitoring and control system must be monitorable by the LNB from El Salvador wherever it is located, and operators must hold backups and a contingency plan recording critical data (Organic Law article 72).
KYC requirements
All regulated actors must prevent access by minors and by people with reduced capacity or legal incapacity (Organic Law article 2(e)). Licences must specify the systems that keep prohibited persons out (article 58(i)); the monitoring system must guarantee the identity of online participants (article 70(b)); players must prove identity on request in gaming establishments (article 43(c)). Admitting prohibited persons is a very serious infraction (article 98(k)). Salvadorans become citizens at 18 (Constitution article 71), and the LNB restricts its own promotional content to over-18s.
Stake limits
Not yet verified
Mandatory player messaging
Marketing must carry responsible gaming content and any other player-protection information the LNB requires (Organic Law article 39(m)); operators must tell the public that minors and people with a gambling addiction may not play and show the terms of their licence (article 100(c) and (d)).
Reporting obligations
Report changes in ownership, capital, address or composition within 10 working days (Organic Law article 38); keep accounting records and allow inspection of premises, systems, servers and books (articles 8(f) and 39); file financial reports the LNB requires (article 16(w)); annual renewal filings with audited financial statements (Regulation article 19); report regulated operations to the UIF within five working days (2025 AML law article 25).
Game content restrictions
Only games in the LNB catalogue and approved in the operator's game plan may be offered (Organic Law articles 32, 33 and 39(b)). Establishments may not be within 100 metres of schools, health or social welfare institutions (article 41(e)). Loans to players, cash machines in gaming premises and payment in kind are prohibited (articles 41(d) and 98(i) and (j)).

Advertising

Advertising permitted
Yes
Penalties for breach
Failing to inform the public of the ban on minors and addicted players is a minor infraction fined at 3 to 30 urban minimum wages for the commerce and services sector (Organic Law articles 100 and 102); withdrawal or suspension of advertising as a provisional measure (Regulation article 44(d)).

Restrictions

  • Operator marketing and advertising must include responsible gaming content and any other player-protection information the LNB considers useful (Organic Law article 39(m))
  • Operators must inform the public that minors and people with a gambling addiction may not play, and show the terms of their licence (article 100(c) and (d))
  • The LNB may order the withdrawal or suspension of advertising as a provisional measure in sanctioning proceedings (Regulation article 44(d))
  • For its own products the LNB states that it does not target advertising at minors, restricts promotional content to over-18s and limits influencers to educational and responsible gaming messages

Payments

Credit card ban
Not yet verified
Crypto stance
Not yet verified
Permitted methods
Cash in legal tender, Electronic representation of legal tender, Chips, tickets, cards and online systems approved by the LNB
Withdrawal timeframe rules
Winnings must be paid in full at the end of the game or under an agreed instalment plan (Organic Law article 39(g)); non-payment is a very serious infraction (article 98(f)) and players may claim unpaid prizes from the LNB, which gives the operator 10 working days before calling the guarantee (Regulation article 10).
Currency restrictions
Games may be accessed only with legal tender in cash or its electronic representation, or with LNB-approved chips, tickets, cards or online systems (Organic Law article 47); goods, securities, rights or shares may not be accepted as stakes (article 41(d)).

Enforcement

ISP blocking
Yes
DNS blocking
Yes
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Fines of 3 to 30 (minor), 31 to 150 (serious) and 151 to 300 (very serious) urban minimum wages for the commerce and services sector; licence suspension of up to six months for five minor infractions in a year and of six to twelve months for three serious infractions in a year, suspension for a very serious infraction that causes grave harm, and possible termination after three very serious infractions in a year (Organic Law articles 102 and 103); the licence is extinguished for two very serious infractions within a year (article 62(e)); closure, seizure of gaming equipment and IP or DNS blocking (articles 16 and 104; Regulation articles 26 and 52)
Operator liability
Organising or running games without an LNB permit, licence or agreement, operating online outside a .sv site or failing to redirect Salvadoran traffic are very serious infractions (Organic Law article 98(a), (r) and (s)). Offshore operators not domiciled in El Salvador are dealt with by IP and DNS blocking through SIGET, with notice to the Foreign Ministry (article 104). Evidence of civil or criminal liability is referred to the Attorney General (Regulation article 56).
Player liability
The LNB law imposes no penalty on players; its sanctions fall on operators and those who collaborate in unauthorised gaming (Organic Law articles 98 and 99).

Market data

Figures on this record are drawn from official regulator data.

Online GGR
Not yet verified
Reporting year
2025
Licensed operators
11

Timeline

  1. 1879

    Police Law issued; its article 64 prohibited games of chance.

  2. 8 Feb 2007

    Decreto 240 grants a six-month moratorium to owners of lawfully imported slot machines after police seizures of machines converted to pay money.

  3. 23 Oct 2007

    Constitutional Chamber upholds the 2002 interpretation of the Police Law ban on games of chance but strikes down the 2002 closure decree and the Municipal Code bar on licensing casinos.

  4. 31 Mar 2011

    Ley Marco para la Convivencia Ciudadana approved, repealing the 1879 Police Law.

  5. 21 Dec 2021

    Legislative Assembly approves the new LNB Organic Law with 63 votes.

  6. 31 Dec 2021

    LNB Organic Law enters into force; the LNB becomes the national gaming regulator.

  7. 22 Jul 2022

    Regulation of the LNB Organic Law published, with the canon bands, 25% renewal canon and guarantee rules.

  8. 31 May 2024

    LNB reports six online games and sports betting licences granted in June 2023 to May 2024.

  9. 31 May 2025

    Four more licences in June 2024 to May 2025 bring authorised operators to 11 and USD 400,000 in initial canon.

  10. 7 Oct 2025

    New AML law (Decreto 426) approved, naming the LNB as AML supervisor of online gaming.

  11. 22 Sept 2026

    LNB announces a contract with Sharp Vision to monitor licensed operators and detect unlicensed gaming sites.

Outlook

Three sourced items to watch over the next year: the LNB's deployment of the Sharp Vision platform, announced on 22 September 2026, for real-time monitoring of licensed operators and automated detection and evidence gathering against unlicensed sites; the regulation of the 2025 AML law, which will set the due diligence and reporting thresholds for casinos and gaming companies; and the annual licence renewals, each of which requires audited accounts and payment of the 25% renewal canon.

Frequently asked questions

Is online gambling legal in El Salvador?
Yes, through an LNB licence. Since the 2021 Organic Law, online games (casino-style games, bingo, keno) and sports betting may be offered by operators licensed by the Lotería Nacional de Beneficencia; gaming without its authorisation is illegal, including offshore sites accessible in El Salvador.
Who regulates gambling in El Salvador?
The Lotería Nacional de Beneficencia, an autonomous institution attached to the Ministry of Finance, which also runs the state lottery. Its board grants and revokes licences and imposes sanctions, and SIGET relays its blocking orders to internet providers.
How much does an LNB licence cost?
An initial canon of USD 100,000 for initial investment up to USD 2 million, USD 200,000 up to USD 5 million and USD 250,000 above, then a yearly renewal canon of 25% of gross income less prizes paid in the previous year. Licences last up to ten years and are renewed annually.
What technical conditions apply to online operators?
They must operate from a .sv website and redirect Salvadoran traffic to it, certify software and equipment through an internationally recognised body, have their technology homologated by the LNB and run a monitoring and control system the LNB can monitor from El Salvador.
How are gambling winnings taxed in El Salvador?
Payers withhold 15% income tax on prizes and winnings from games of chance for residents and 25% for non-residents, as a final tax. LNB prizes are taxed only above thirty monthly minimum wages.
What happens to unlicensed operators?
Running unauthorised games is a very serious infraction fined at up to 300 minimum wages, with closure and seizure of equipment, and the LNB can order internet providers to block the IP addresses and domain names of unlicensed sites, including those of offshore operators.
How long does it take to get a gambling licence in El Salvador?
Statutory steps: formal review within 10 working days of filing, admission within 5 days, inspection and technology homologation within 10 days (extendable), a Compliance and Audit Department opinion within 10 working days and a board resolution within 10 days, after which the canon is paid and the licence issued (Organic Law articles 63 to 67). Last verified 24 Sept 2026.

Glossary and directory

iGT coverage of El Salvador

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. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Ley Orgánica de la Lotería Nacional de Beneficencia, Decreto Legislativo 251 of 21 December 2021 (Diario Oficial 244, Tomo 433, 22 December 2021), Asamblea Legislativa índice legislativo text

    Lotería Nacional de Beneficencia

    Article 112 puts the law in force eight days after publication; the LNB states it entered into force on 31 December 2021, the date used here. No amendment to the law was traced; the text is the Assembly consolidation of January 2022.

    Tier 1Accessed 24 Sept 2026Published 22 Dec 2021
  2. Reglamento de la Ley Orgánica de la Lotería Nacional de Beneficencia, Decreto Ejecutivo 16 of 29 June 2022 (Diario Oficial, Tomo 436, 22 July 2022), facsimile read page by page

    Lotería Nacional de Beneficencia

    No consolidated text was found; later amendments, if any, were not retrieved, so the regulation is read as published in 2022.

    Tier 1Accessed 24 Sept 2026Published 22 Jul 2022
  3. Operadores Autorizados: game catalogue, licence application route and authorised brands

    Lotería Nacional de Beneficencia

    Tier 1Accessed 24 Sept 2026
  4. Marco Institucional: mission, board composition, president and published licensing forms and requirements

    Lotería Nacional de Beneficencia

    Tier 1Accessed 24 Sept 2026
  5. Lotería y Sharp Vision se unen para mejorar el control de los juegos en línea en El Salvador

    Lotería Nacional de Beneficencia

    Tier 1Accessed 24 Sept 2026Published 22 Sept 2026
  6. Semana del Juego Responsable (LNB responsible gaming and communication principles)

    Lotería Nacional de Beneficencia

    Tier 1Accessed 24 Sept 2026Published 25 Nov 2025
  7. Cobro de Premios (prize collection and income tax withholding)

    Lotería Nacional de Beneficencia

    Tier 1Accessed 24 Sept 2026Published 11 Aug 2020
  8. Ministerio de Hacienda, Memoria de Labores junio 2024 a mayo 2025, Lotería Nacional de Beneficencia chapter (pages 169 to 179)

    Ministerio de Hacienda / Lotería Nacional de Beneficencia

    Tier 2Accessed 24 Sept 2026Published 17 Apr 2026
  9. Memoria de Labores LNB, junio 2023 a mayo 2024

    Lotería Nacional de Beneficencia

    Tier 2Accessed 24 Sept 2026Published 6 Mar 2025
  10. Código Tributario, Decreto Legislativo 230 of 14 December 2000, consolidated text (índice legislativo), articles 156 and 160

    Asamblea Legislativa de El Salvador

    The consolidation runs to amendments of early 2022. Later amendments (2024 and 2026) were reported to concern invoicing and article 158, not article 160, but were not checked line by line.

    Tier 1Accessed 24 Sept 2026
  11. Ley Especial para la Prevención, Control y Sanción del Lavado de Activos, Financiamiento del Terrorismo y Financiamiento de la Proliferación de Armas de Destrucción Masiva, Decreto Legislativo 426 of 7 October 2025

    Corte Suprema de Justicia, Centro de Documentación Judicial

    Tier 1Accessed 24 Sept 2026
  12. Ley Marco para la Convivencia Ciudadana y Contravenciones Administrativas, Decreto Legislativo 661 of 31 March 2011, articles 68 and 113

    Corte Suprema de Justicia, Centro de Documentación Judicial

    Article 113 dates the repealed Police Law to 21 February 1879; the 2007 Constitutional Chamber judgment cites it as of 25 February 1879. Only the year is used.

    Tier 1Accessed 24 Sept 2026
  13. Sala de lo Constitucional, Inconstitucionalidad 35-2002/38-2003/1-2004/4-2004, judgment of 23 October 2007 (Decretos Legislativos 929 and 930 of 2002 and Código Municipal article 4(24))

    Corte Suprema de Justicia, Centro de Documentación Judicial

    Tier 1Accessed 24 Sept 2026Published 23 Oct 2007
  14. Decreto Legislativo 240 of 8 February 2007: six-month moratorium for permitted imported slot machines

    Corte Suprema de Justicia, Centro de Documentación Judicial

    Tier 1Accessed 24 Sept 2026
  15. Pleno Legislativo a favor de nueva Ley Orgánica de la Lotería Nacional de Beneficencia (21 December 2021)

    Asamblea Legislativa de El Salvador

    Tier 2Accessed 24 Sept 2026Published 21 Dec 2021
  16. Constitución de la República de El Salvador (1983), consolidated text, article 71

    Asamblea Legislativa de El Salvador

    Tier 1Accessed 24 Sept 2026

Spotted something out of date? Report a correction.

This page is industry reference information and not legal advice.

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