Nicaragua: gambling regulation and licensing

Nicaragua licenses gambling through the Ministry of Finance and Public Credit (MHCP), whose Office of Casinos and Gaming Halls applies Law 766 of 2011, the Special Law for the Control and Regulation of Casinos and Gaming Halls. Law 884 moved the competence from the tourism institute INTUR to the MHCP from 1 March 2015 and created a Control and Regulation Council of the minister, the tax authority, the National Police and the Financial Analysis Unit (UAF), which issues binding rules and hears appeals. Operators need a 20-year operator licence and an annual operating permit for each casino or slot hall, grouped in four categories by the number of machines and tables. Every betting game must be run by a licensed casino or hall. Article 48 lets licence holders offer internet games to nationals, residents and tourists, and the 2015 Regulation limits sports betting and internet betting to Category A venues with prior MHCP authorisation; no register of such authorisations is published. Since Law 987 of 2019 casinos pay a monthly tax of US$500 per table and US$40 per machine, which stands in for the minimum income tax payment, and prizes above small exempt amounts are taxed at 15% by withholding. The state enterprise Lotería Nacional runs the lottery, holds an electronic lottery contract with Canadian partners approved by the National Assembly, authorises raffles and draws by others and passed C$294 million of profit to social programmes in 2024. Casinos and gaming halls are anti-money-laundering obligated subjects supervised by the UAF, a status restated by Law 1282 of June 2026. No bill to change the gambling regime was found.

Regulator

Ministry of Finance and Public Credit, Office of Casinos and Gaming Halls (MHCP)

Regulator type

Government ministry

Headline tax

Not yet verified

Licence required

Yes

Minimum age

18+

Tax base

Special tax on casinos, gaming machines and tables (Law 822 Title VI): a fixed monthly amount per unit in commercial operation, not a percentage of revenue. Since Law 987 of 2019: US$500 per table per month from 2020 (US$450 in 2019) and a flat US$40 per machine per month, paid in córdobas at the Central Bank rate (article 233 as amended). The tax is the definitive minimum payment on account of annual income tax, replacing the general minimum payment on gross income; operators still file annual income tax on business income, and the special tax is not deductible (articles 234 as amended and 235). Law 766 articles 48 and 49 subject internet games and sports betting to the tax set by ordinary tax legislation; no separate rate for them was found in Law 822. On top of tax, the operating permit costs US$20 per machine and US$100 per table a year (Law 766 article 25(12)).

Licence required

Yes

Application window

Rolling

Local establishment required

Yes

Local server required

Not yet verified

Bank guarantee or bond

Guarantee bond from a SIBOIF-regulated institution in favour of the MHCP of US$50,000 (Category A), US$40,000 (B), US$20,000 (C) or US$10,000 (D), plus a minimum average current-account balance of US$10,000 to US$100,000 kept as cover for prizes (Law 766 articles 18(9) and 19)

Notable licensees

Lotería Nacional (state lottery), Canadian Bank Note Company, Limited (electronic lottery operator under contract)

Certification requirements

Slot machines with a return of at least 85%, six-digit meters and a fixed maker's plate; table games with a return of at least 75%; every machine and game registered with the Office of Casinos and imported only under an MHCP import authorisation (Law 766 articles 15, 16 and 34; Decree 06-2015 article 29)

Barriers to entry

Online gambling is only an add-on for Category A land-based licensees (71 or more machines or three or more tables), so an online operator must first hold an operator licence and a venue permit. Categories A and B need a US$200,000 investment plan and 30 direct jobs, and every applicant needs a police certificate, a local bank balance and a guarantee bond. Foreign companies must register in the commercial register and prove the origin of funds. Venues must be at least 400 metres from schools, churches, hospitals, public offices and similar sites unless the MHCP grants an exception. No public register of licences or authorisations was found.

Headline GGR tax

Not yet verified

Effective date

1 Jan 2020

Player winnings tax

Prizes in money or in kind from lotteries, raffles, draws, bingo and all games and bets in casinos, halls and other premises or media in Nicaragua are capital gains (Law 822 articles 15 and 16), taxed at 15% for residents and non-residents (article 87(2) as rewritten by Law 987 of 2019) by definitive withholding on the prize value when it is handed over (article 89; Regulation article 66(6)). Lottery prizes up to C$50,000 and game, casino, raffle and bingo prizes under C$25,000 are exempt (article 79(5) and (6)).

Withholding mechanism

The operator paying the prize withholds on the prize value at payment and remits withholdings by the fifth calendar day of the following month (Regulation of Law 822 articles 66(6) and 67 as amended by Decree 08-2019); the monthly special tax is declared and paid to the DGI.

VAT treatment

Transfers of Lotería Nacional games and of authorised lottery games are exempt from VAT (Law 822 article 127(17) as rewritten by Law 987).

Tax base

Special tax on casinos, gaming machines and tables (Law 822 Title VI): a fixed monthly amount per unit in commercial operation, not a percentage of revenue. Since Law 987 of 2019: US$500 per table per month from 2020 (US$450 in 2019) and a flat US$40 per machine per month, paid in córdobas at the Central Bank rate (article 233 as amended). The tax is the definitive minimum payment on account of annual income tax, replacing the general minimum payment on gross income; operators still file annual income tax on business income, and the special tax is not deductible (articles 234 as amended and 235). Law 766 articles 48 and 49 subject internet games and sports betting to the tax set by ordinary tax legislation; no separate rate for them was found in Law 822. On top of tax, the operating permit costs US$20 per machine and US$100 per table a year (Law 766 article 25(12)).

Minimum age

18+

National self-exclusion

Not yet verified

KYC timing

When a transaction reaches the US$1,000 threshold, when funds are deposited into a casino-held account and when a credit line or safe deposit box is opened (UAF-N-020-2019 article 7(1))

AML regime

Law 977 (consolidated 2024, amended by Law 1215 of 6 September 2024 and Law 1282 of 19 June 2026), Law 976 on the UAF, Decree 06-2015 articles 39 to 41, UAF rule UAF-N-020-2019 on due diligence and UAF-N-023-2023 on registration with the UAF, which requires the MHCP operating licence and a named compliance officer

AML supervisor

Unidad de Análisis Financiero (UAF)

Source of funds thresholds

Customer due diligence including source of funds from US$1,000 per exchange, transfer or currency exchange (UAF-N-020-2019 article 7(1)); foreign applicants for a licence must document the origin of the funds invested (Decree 06-2015 article 22)

KYC requirements

Under-18s, visibly intoxicated or armed persons and on-duty police and soldiers may not enter or play (Law 766 article 11); the police must close a venue at once if minors are inside (Decree 06-2015 article 37(5)). Operators keep customer due diligence records, especially on high-spending players (Decree 06-2015 article 40), and UAF rules require due diligence on exchanges, transfers and currency exchange of US$1,000 or more and a customer profile with identity document, occupation and source of funds (UAF-N-020-2019 articles 7 and 19).

Stake limits

Not yet verified

Mandatory player messaging

Approved internal rules displayed at the entrance and inside the venue (Law 766 articles 13 and 14), and posters warning against human trafficking, sexual exploitation and abuse of the image of women and children (article 52)

Reporting obligations

Daily record of openings, closings, gross takings and payouts, with a monthly cash-flow report to the DGI and the UAF within the first 10 days of each month (Decree 06-2015 article 31); suspicious transaction reports to the UAF (article 39); changes of shareholders or directors within a month (Law 766 article 33(11)); audited financial statements within four months of the fiscal year end for Category A licensees (article 33(12)); a surveillance system and slot meter records kept for inspection (article 33(9))

Game content restrictions

Only games in the MHCP-approved catalogue; slot machines must return at least 85% and table games at least 75%; games that are unfair, insecure or attractive to minors are prohibited and destroyed (Law 766 articles 2(6), 15, 16, 35 and 45). Bets only in cash, credit or debit card or cheque (article 33(13)).

Advertising permitted

Not yet verified

Penalties for breach

Unauthorised lotteries, raffles or draws: closure, confiscation of prizes and equipment and a fine of four times the prizes offered or profits made, whichever is higher (Decree 06-2001 article 3)

Credit card ban

No

Crypto stance

Prohibited

Permitted methods

Cash in córdobas or foreign currency, Credit card, Debit card, Cheque

Withdrawal timeframe rules

Prizes must be paid immediately; progressive poker prizes by the next working day (Law 766 article 33(2)); failure to pay is a very serious infringement with a US$25,000 fine (Decree 06-2015 article 45(3)(n)). Sports betting and internet betting prizes are paid only by non-negotiable, non-transferable cheque (Decree 06-2015 article 21).

Currency restrictions

Operators may accept only the payment means set by the MHCP; bets must be in cash, credit or debit card or cheque, and accepting anything else carries a US$20,000 fine, which excludes crypto-assets (Law 766 article 33(8) and (13); Decree 06-2015 article 45(3)(b)). Legal-tender coins may not be used as gaming tokens (Decree 06-2015 article 30).

ISP blocking

Not yet verified

DNS blocking

Not yet verified

Payment blocking

Not yet verified

App store takedowns

Not yet verified

Administrative penalties

Written warning for minor first infringements, then fines of US$500 to US$5,000 (minor), US$5,001 to US$15,000 (serious) and US$15,001 to US$25,000 (very serious); suspension of one to six months for serious infringements; definitive closure for very serious ones, with confiscation and destruction of machines and tables (Law 766 article 39; Decree 06-2015 articles 44 and 45). Operating without a licence or permit: US$25,000 and confiscation. Lottery activities without Lotería Nacional authorisation: fine of four times the prizes or profits (Decree 06-2001 article 3).

Operator liability

The MHCP, with police support, closes unlicensed venues and confiscates and destroys machines, tables and gaming material through a destruction commission of the MHCP, Interior Ministry, Public Prosecutor and police (Law 766 articles 7(5), 35 and 42 to 46). Sanctions reach unlicensed operators under any modality (Decree 06-2015 article 43). Law 766 refers to criminal liability "where applicable", but the consolidated Penal Code contains no specific offence of unlicensed gambling.

Player liability

No provision penalising players was found in Law 766, its Regulation or the Penal Code.

Figures on this record are analyst estimates, not official regulator data.

Online GGR

Not yet verified

1. 10 Mar 1917

   The 1909 ban on selling foreign lottery tickets is published in La Gaceta.

2. 17 Feb 1995

   Decree 2-95 creates the Lotería Nacional as a state enterprise funding social programmes.

3. 8 Feb 2001

   Decree 06-2001 gives the Lotería Nacional power to authorise lotteries, raffles, draws and betting games.

4. 23 Jun 2010

   Legislative Decree A.N. 6042, approving the Nicaragua-Canada memorandum and electronic lottery operating contract, is published.

5. 5 Jul 2011

   Law 766 on casinos and gaming halls published, with INTUR as the authority; it takes effect 150 days later.

6. 17 Dec 2012

   Law 822 published, creating the special monthly tax on gaming tables and machines.

7. 12 Nov 2014

   Law 884 published, moving casino regulation to the Ministry of Finance from 1 March 2015.

8. 10 Mar 2015

   Decree 06-2015 published as the Regulation of Law 766, with the Category A authorisation for sports and internet betting.

9. 28 Feb 2019

   Law 987 raises the casino tax to US$500 per table from 2020 and a flat US$40 per machine, and the rate on prizes to 15%.

10. 4 Apr 2019

    UAF rule UAF-N-020-2019 sets a US$1,000 due diligence threshold for casinos.

11. 21 Aug 2020

    Consolidated texts of Law 766 and its Regulation published in the Tourism Digest.

12. 17 Aug 2021

    Legislative Decree A.N. 8765, approving the assignment of the electronic lottery contract to Canadian Bank Note Company, Limited, is published.

13. 28 Sept 2023

    UAF rule UAF-N-023-2023 sets how casinos register with the UAF.

14. 2 Aug 2024

    Decree 10-2024 reshapes the Lotería Nacional board, chaired by its presidentially appointed general manager.

15. 6 Sept 2024

    Law 1215 extends UAF anti-money-laundering supervision from casinos to casinos and gaming halls.

16. 23 Dec 2024

    The Lotería Nacional reports C$294 million of profit delivered to social programmes in 2024.

17. 19 Jun 2026

    Law 1282 published, restating casinos and gaming halls as UAF-supervised AML obligated subjects.

No gambling bill or pending reform of Law 766 was found on the legislative portal. Law 1282 of 19 June 2026 rewrote the AML framework in Law 977, keeping casinos and gaming halls under UAF supervision and adding the cancellation of licences left unused for a year; UAF-N-020-2019, with its US$1,000 due diligence threshold, predates Laws 1215 and 1282, so a replacement UAF rule for casinos is the change to watch.

Is online gambling legal in Nicaragua?

Only through a land-based licence. Law 766 article 48 lets holders of an operator licence and operating permit offer internet games to nationals, residents and tourists, and Decree 06-2015 article 21 limits internet and sports betting to Category A casinos and halls with prior written MHCP authorisation. No standalone online licence exists and no register of authorisations is published.

Who regulates gambling in Nicaragua?

The Ministry of Finance and Public Credit, through its Office of Casinos and Gaming Halls, with a Control and Regulation Council that issues rules and hears appeals. The UAF supervises casinos for anti-money-laundering purposes, the DGI collects the casino tax and the Lotería Nacional authorises lotteries, raffles and draws.

How are casinos taxed in Nicaragua?

By a monthly special tax of US$500 per table and US$40 per machine, set by Law 987 of 2019, which counts as the definitive minimum income tax payment and is not deductible. Operators also pay an annual operating fee of US$20 per machine and US$100 per table, and withhold 15% on prizes of C$25,000 or more for players.

What does it cost to obtain a casino licence?

The application form costs US$2,000. Applicants must show a minimum current-account balance of US$10,000 to US$100,000 and post a guarantee bond of US$10,000 to US$50,000 according to category, and Category A and B casinos must commit to a US$200,000 investment and 30 direct jobs. The operator licence runs 20 years; each venue permit is renewed yearly.

What is the minimum gambling age in Nicaragua?

18. Law 766 article 11 bars under-18s from entering or playing, and the police must close a venue at once if minors are found inside.

What are the penalties for breaching the casino rules?

Fines of US$500 to US$25,000 by severity, suspension of one to six months and definitive closure with confiscation and destruction of machines and tables. Operating without a licence or permit carries a US$25,000 fine and confiscation. No specific criminal offence of unlicensed gambling was found in the Penal Code.

• Honduras
• Costa Rica
• El Salvador
• Guatemala
• Panama

1. Law 766, Special Law for the Control and Regulation of Casinos and Gaming Halls, consolidated text to 25 March 2020 (La Gaceta 156, 21 August 2020)

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Tier 1Accessed 24 Sept 2026Published 21 Aug 2020
2. Law 766, Ley Especial para el Control y Regulación de Casinos y Salas de Juego de Azar, original text (approved 25 May 2011, La Gaceta 124, 5 July 2011)

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal)

   Tier 1Accessed 24 Sept 2026Published 5 Jul 2011
3. Law 884 amending Law 766 (approved 16 October 2014, La Gaceta 215, 12 November 2014; in force 1 March 2015)

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Tier 1Accessed 24 Sept 2026Published 12 Nov 2014
4. Executive Decree 06-2015, Regulation of Law 766, consolidated text to 25 March 2020 (La Gaceta 156, 21 August 2020)

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Tier 1Accessed 24 Sept 2026Published 21 Aug 2020
5. INTUR Board Minute 78: General Rules for the Operation of Casinos and Gaming Halls (La Gaceta 79, 1 May 2012)

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Issued by the tourism institute INTUR while it was the competent authority. Law 884 transferred the competence to the Ministry of Finance from 1 March 2015; whether the MHCP or its Council has confirmed or replaced these rules was not established.

   Tier 1Accessed 24 Sept 2026Published 1 May 2012
6. Law 822, Tax Harmonisation Law (Ley de Concertación Tributaria), original text (La Gaceta 241, 17 December 2012), Title VI and articles 15, 79, 87, 89 and 127

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   The 2012 text of articles 87, 127, 233 and 234 is superseded: Law 987 of 2019 rewrote them (casino tax of US$500 per table and US$40 per machine a month, 15% capital gains rate). Articles 79, 89 first paragraph, 230 to 232, 235 and 236 were not amended by Laws 891, 922, 987, 1212 or 1279, all read in this run, and are cited in their 2012 wording.

   Tier 1Accessed 24 Sept 2026Published 17 Dec 2012
7. Law 987 amending Law 822, Tax Harmonisation Law (approved 27 February 2019, La Gaceta 41, 28 February 2019), articles 87, 127, 233 and 234 as amended

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Tier 1Accessed 24 Sept 2026Published 28 Feb 2019
8. Presidential Decree 08-2019 amending Decree 01-2013, Regulation of Law 822 (La Gaceta 53, 15 March 2019), articles 66 and 67 as amended

   Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

   Tier 1Accessed 24 Sept 2026Published 15 Mar 2019
9. Lotería Nacional de Nicaragua, home page (draws, Raspadita, Instacash, delivery; draw 2298 of 29 September 2026 listed)

   Lotería Nacional de Nicaragua (translated)

   Tier 1Accessed 24 Sept 2026
10. Lotería Nacional: Nosotros (institution, vision and mission)

    Lotería Nacional de Nicaragua (translated)

    Tier 1Accessed 24 Sept 2026
11. 294 millones de córdobas a Programas Sociales (Lotería Nacional press release, Managua, 23 December 2024)

    Lotería Nacional de Nicaragua (translated)

    Tier 2Accessed 24 Sept 2026Published 23 Dec 2024
12. Primer entrega de utilidades del año 2025 con grandes metas (Lotería Nacional press release, Managua, 23 January 2025)

    Lotería Nacional de Nicaragua (translated)

    Tier 2Accessed 24 Sept 2026Published 23 Jan 2025
13. Law 1215 amending Law 977 (approved 3 September 2024, La Gaceta 166, 6 September 2024), article 9 as amended

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 6 Sept 2024
14. UAF Resolution UAF-N-023-2023, rules on registration of obligated subjects with the Financial Analysis Unit (La Gaceta 175, 28 September 2023)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 28 Sept 2023
15. Executive Decree 2-95 creating the Lotería Nacional (La Gaceta 34, 17 February 1995)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 17 Feb 1995
16. Presidential Decree 10-2024 amending Decree 2-95 on the Lotería Nacional (La Gaceta 141, 2 August 2024)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 2 Aug 2024
17. Executive Decree 06-2001, provisions on the Lotería Nacional (La Gaceta 28, 8 February 2001)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Articles 1 and 4 were rewritten by Decree 69-2004, and Law 766 article 55(5) repealed articles 1 to 3 in so far as they gave the Lotería Nacional power over betting games and slot machines.

    Tier 1Accessed 24 Sept 2026Published 8 Feb 2001
18. Decree 69-2004 amending articles 1 and 4 of Decree 06-2001 on the Lotería Nacional (La Gaceta 142, 22 July 2004)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 22 Jul 2004
19. Executive agreement of 5 October 1909 prohibiting the sale of foreign lottery tickets (La Gaceta 48, 10 March 1917)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 10 Mar 1917
20. Legislative Decree A.N. 6042 approving the Nicaragua-Canada Memorandum of Understanding and the electronic (online) lottery operating contract (La Gaceta 118, 23 June 2010)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 23 Jun 2010
21. Legislative Decree A.N. 7620 approving the amendment to Annex 1 of the electronic lottery operating contract between Lotería Nacional and Canadian Commercial Corporation (La Gaceta 239, 17 December 2014)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 17 Dec 2014
22. Legislative Decree A.N. 8765 approving the assignment of the electronic lottery operating contract to Canadian Bank Note Company, Limited and Amendment No. 2 (La Gaceta 153, 17 August 2021)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 17 Aug 2021
23. Law 977 against money laundering, terrorist financing and proliferation financing, consolidated text to 30 November 2023 (La Gaceta 153, 20 August 2024), articles 9 and 10

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 20 Aug 2024
24. Law 1282 amending Law 977, Law 976 (UAF), the Penal Code, the Criminal Procedure Code and Law 735 (approved 17 June 2026, La Gaceta 111, 19 June 2026)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 19 Jun 2026
25. UAF Resolution UAF-N-020-2019, rules on prevention, detection and reporting of ML/TF/PF through designated non-financial businesses and professions (La Gaceta 67, 4 April 2019)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 4 Apr 2019
26. Law 641, Penal Code, consolidated text to 14 July 2023 (La Gaceta 32, 20 February 2024)

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 20 Feb 2024
27. Law 1026, Digest of Nicaraguan Tourism Law (La Gaceta 156, 21 August 2020), which declares the consolidated Law 766 and Decree 06-2015 in force

    Asamblea Nacional de Nicaragua, Normas Jurídicas de Nicaragua (legislative portal) (translated)

    Tier 1Accessed 24 Sept 2026Published 21 Aug 2020