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Dependency
Latin America
ISO PR

Puerto Rico: gambling regulation and licensing

Part of United States

  • Online sports bettingRegulated
  • Esports bettingRegulated
  • Daily fantasy sportsRegulated
  • Online casinoProhibited
  • Online pokerProhibited
  • Land-based (reference)Regulated
  • Horse race bettingRegulated
Regulator
Government of Puerto Rico Gaming Commission
Headline tax
12% GGR
Licence required
Yes
Last verified
23 Sept 2026

Summary

Puerto Rico regulates sports betting under Act 81-2019, the Gaming Commission Act, as amended by Acts 168-2020, 159-2024 and 108-2026. The Government of Puerto Rico Gaming Commission licenses sports, eSports and fantasy contest betting, in person and online, and also supervises hotel casinos, horse racing and route gaming machines. Online betting is open only to players located in Puerto Rico, and it carries a condition few markets share: before a first bet, online or in person, the player must register physically at a licensed Principal Operator. An online operator must keep a licensed Principal Operator space and run its main gaming operation and servers on the island. Tax is 7% of gross revenue on bets placed in person and 12% on bets placed online, gross revenue being receipts less winnings paid, and it replaces income tax on that betting income. Fantasy contests pay 12%. Regulation 9316 of October 2021 sets minimum licence fees of $50,000 a year for principal and internet operators and $2,500 for satellites, a player-funds reserve of at least $25,000, advertising rules and a Commission self-exclusion list. The minimum age is 18. The Commission list dated 15 June 2026 names nine sports betting operator entities, four with licences already past their stated expiry, and platform providers including FanDuel, Caesars Digital PR and Sportium. Online casino and poker are not authorised: Act 221-1948 makes unlicensed games of chance a misdemeanour. Senate Bill 960, which would have added standalone poker rooms and interactive lotteries, drew a negative committee report in June 2026. Act 108-2026 now bars operators from using betting data to encourage compulsive play.

Common pitfalls

Assuming a US licence or player account carries over. An operator needs its own Commission licence and a licensed Principal Operator space on the island, a platform provider serving an operator may not also be an operator, and every player must register in person before betting.

Key facts

Regulator
Government of Puerto Rico Gaming Commission (CJGPR)
Regulator type
Dedicated regulator
Headline tax
12% GGR
Licence required
Yes
Minimum age
18+
Tax base
12% of gross revenue on sports and eSports bets placed online and 7% on bets placed in person. Gross revenue is total receipts from bets less winnings paid to players (Act 81-2019 arts. 1.3(14) and 3.13). The tax replaces income tax on betting income; other operator income is taxed under the Internal Revenue Code. Fantasy contests pay 12% of gross entry-fee revenue attributable to Puerto Rico (art. 4.2).

Licensing

Licence required
Yes
Application window
Rolling
Local establishment required
Yes
Local server required
Yes
Bank guarantee or bond
A reserve of at least $25,000 or, if greater, the sum of player balances and pending withdrawals, stakes on undecided events and unpaid winnings, recalculated monthly and held as cash, letters of credit or bonds with a federally insured institution or bona fide insurer; player funds must sit in segregated trust accounts (Regulation 9316 ss.6.4 and 6.5).
Notable licensees
Casino del Mar (Condado Hotel Services Group / Condado Duo La Concha Casino SPV), CAGE Puerto Rico II, LMG Gaming (Apuestas PR), JRC Consolidated (Aloft Ponce Casino), MPTN PR Manager (Foxwoods El San Juan Casino), FanDuel (platform provider), Sportium Servicios de Gestión (platform provider), Caesars Digital PR (platform provider), SidePrize (PrizePicks, fantasy operator)
Certification requirements
Betting equipment and software must meet the standards of an international laboratory recognised by US gaming regulators and licensed in Puerto Rico (Act 81-2019 art. 2.3(5)); kiosks must be certified to GLI-20. Owners of 5% or more and key personnel file the Multijurisdictional Personal History Disclosure Form and must be found suitable; institutional investors may seek a waiver up to 25% (Regulation 9316 ss.2.2 and 8.6).
Barriers to entry
Every player must register in person at a Principal Operator before a first bet, online operators need a licensed Principal Operator space and servers on the island, and online bets are taxed at 12% against 7% in person. The Commission operator list dated 15 June 2026 names nine sports betting operator entities, of which five carry expiry dates after the list date; the platform provider list names FanDuel, Sportium, Caesars Digital PR, IGT, Crown PR Gaming, White Hat Gaming and BetMGM.

Licence types

  • Principal Operator licence

    Scope
    Casinos and racetracks offering sports betting as principal operators; they may serve satellites under a sports betting management agreement (Act 81-2019 arts. 1.3 and 3.4).
    Term
    Annual
    Application fee
    $500 as of 20 Oct 2021
    Annual fee
    $50,000 as of 15 Jun 2026
    Fee basis
    Minimum $50,000 a year (Act 81-2019 art. 3.5(a); Regulation 9316 s.2.2). Initial application fee $500, with further investigation costs where needed (s.2.8).
    Renewal terms
    Renewal application to the Commission (Regulation 9316 s.2.7). Licences are not transferable (Act 81-2019 art. 3.8).
  • Internet Betting Operator licence

    Scope
    Online sports and eSports betting by persons inside Puerto Rico. The operator must keep at least one space licensed as a Principal Operator for in-person bets, customer service and complaints, and run its main gaming operation, backup equipment and servers in Commission-approved locations in Puerto Rico (Act 81-2019 art. 3.3).
    Term
    Annual
    Application fee
    $500 as of 20 Oct 2021
    Annual fee
    $50,000 as of 15 Jun 2026
    Fee basis
    Minimum $50,000 a year (Act 81-2019 art. 3.5(a); Regulation 9316 s.2.2). Initial application fee $500 (s.2.8).
    Renewal terms
    Renewal application to the Commission (Regulation 9316 s.2.7).
  • Point of Sale or Satellite Operator licence

    Scope
    Hotels without casinos, inns (paradores), off-track horse betting agencies, cockpits and other approved venues taking in-person bets on behalf of a Principal Operator; each must meet arts. 2.3 and 3.4 independently.
    Term
    Annual
    Application fee
    $500 as of 20 Oct 2021
    Annual fee
    $2,500 as of 15 Jun 2026
    Fee basis
    Minimum $2,500 a year. Cockpits operating legally on 31 December 2018 pay no licence fees for the first ten years and horse betting agencies pay 50% for the first ten years (Act 81-2019 art. 3.5; Regulation 9316 s.2.2).
    Renewal terms
    Since administrative order OACJ-24-08 the Executive Director may issue, deny, revoke or suspend satellite licences.
  • Technology Platform Provider licence

    Scope
    Supplies the betting software and hardware to operators. A platform provider serving an operator in Puerto Rico may not itself be an operator there (Act 81-2019 art. 1.3(20)). Regulation 9316 treats it as a category of service provider licence.
    Term
    Three years
    Application fee
    $500 as of 20 Oct 2021
    Renewal terms
    Service provider licences are valid for three years (Regulation 9316 s.2.2(B)).
  • Service Provider licence

    Scope
    Suppliers of services directly necessary for sports betting, including identity verification, location services, player account systems, payment processors, hosting and risk management (Regulation 9316 s.2.2(B)).
    Term
    Three years
    Application fee
    $500 as of 20 Oct 2021
    Fee basis
    $500 initial application fee covering processing and background investigation (Regulation 9316 s.2.8).
    Renewal terms
    Valid for three years.
  • Fantasy Contest Operator licence

    Scope
    Operators offering paid-entry fantasy contests to players in Puerto Rico (Act 81-2019 art. 4.3).
    Term
    Annual
    Annual fee
    $10,000 as of 15 Jun 2026
    Fee basis
    Minimum $10,000 a year for operators with national fantasy gross revenue above $10 million. The minimum for other operators is left blank because the Act and Regulation 9317 state different figures.
    Renewal terms
    The same minimum applies to renewals (art. 4.3).

Taxation

Headline GGR tax
12% GGR
Effective date
29 Jul 2019
Player winnings tax
Winnings from sports bets, fantasy contests and casino games are gross income. Residents of Puerto Rico report them on their income tax return with no withholding; operators withhold 29% from non-resident aliens and 20% from non-resident US citizens (Hacienda Bulletin BI RI 23-02, Internal Revenue Code s.1062.08).
Withholding mechanism
The payer withholds on winnings paid to non-residents and deposits the tax through SURI by the 15th day after the month end when it exceeds $200 (BI RI 23-02). Operators pay the betting tax monthly, transferred on the fifth business day of the following month through the Commission portal (Regulation 9316 s.13.2).
VAT treatment
Amounts wagered on sports and eSports under the Act are exempt from the sales and use tax (Act 81-2019 art. 3.13).
Tax base
12% of gross revenue on sports and eSports bets placed online and 7% on bets placed in person. Gross revenue is total receipts from bets less winnings paid to players (Act 81-2019 arts. 1.3(14) and 3.13). The tax replaces income tax on betting income; other operator income is taxed under the Internal Revenue Code. Fantasy contests pay 12% of gross entry-fee revenue attributable to Puerto Rico (art. 4.2).

Earmarked levies

  • Distribution of sports betting tax revenue: After the Commission's operating costs: 50% pensions, 15% Police, 10% municipalities, 10% education, 5% Department of Recreation and Sports, 5% Joint Commission on Legislative Donations for sport, 5% ASSMCA for problem gambling services (The public bodies listed in Act 81-2019 art. 3.15)

Compliance

Minimum age
18+
KYC timing
Before the first bet. The player must register physically at a licensed Principal Operator, which is a condition for betting online, at a Principal Operator or at a satellite, except for fantasy contests (Act 81-2019 art. 3.9); an online account must be verified before it is opened, including for free play (Regulation 9316 s.7.1).
AML regime
Before licensing, operators and satellites must show compliance with the Bank Secrecy Act and currency transaction reporting, OFAC and FTC rules, keep a Multiple Transactions Log by gaming day and verify customer identity (Act 81-2019 art. 3.4). The online system must detect and report suspicious activity and a designated internet gaming administrator must notify the Commission immediately (art. 3.11). Ticket writer payouts of $3,000 or more and deposits or withdrawals of $10,000 or more need supervisory approval (Regulation 9316 s.8.7).
AML supervisor
Gaming Commission, with the Office of the Commissioner of Financial Institutions (Act 81-2019 art. 3.10)
Deposit limits
Players must be able to set daily, weekly or monthly deposit limits; operators must be able to impose deposit and spending limits set by the Commission (Regulation 9316 s.7.7). Operators must also offer self-exclusion for one, three or five years or for life and a timeout of at least 72 hours (s.7.7).
Affordability checks
Statutory. The Commission may require programmes that assess players' financial capacity so bets can be limited in line with income, and technology that identifies risk patterns and blocks bets beyond a player's financial capacity (Act 81-2019 arts. 2.3(7), 2.3(12), 3.4 and 3.9).
Central monitoring system
Act 81-2019 art. 2.2(6) empowers the Commission to contract a central system covering all licensed sports betting; whether one is operating was not confirmed.
Data localisation
The main online gaming operation must be in a Commission-approved location, and backup equipment and servers may, with approval, sit elsewhere within Puerto Rico (art. 3.3). Since Act 108-2026, player betting data may be used only for regulatory, statistical, operational, compliance or responsible marketing purposes (art. 3.16).
KYC requirements
Name, date of birth, residential address (not a post office box) and independent verification of identity and age, with identity and social security checks; one account per player per portal; anonymous play prohibited; any medium used to bet must be linked to a personal account at a bona fide financial institution (Act 81-2019 arts. 3.1 and 3.9; Regulation 9316 ss.7.1 and 7.2).
Stake limits
Players may set single-bet and total-wager limits (Regulation 9316 s.7.7); the Commission may cap daily cash bets per player by regulation (Act 81-2019 art. 3.1).
Mandatory player messaging
Apps and sites must show a responsible play logo linking to a player protection page with the ASSMCA Línea PAS number (1-800-981-0023), an 18+ statement and the available limit and exclusion tools (Regulation 9316 s.6.3).
Reporting obligations
Monthly tax return and adjusted gross revenue report through the Commission portal (Regulation 9316 s.13.2); prompt notice of wagers made from prohibited locations (s.5.8); immediate notice of suspected fraud or money laundering (Act 81-2019 art. 3.11). Fantasy operators file an independent annual audit within 270 days of their financial year end (art. 4.4).
Game content restrictions
No bets on sports events designed for players under 18 or on primary, intermediate or secondary school events (Act 81-2019 art. 3.1); athletes, officials and insiders may not bet on events they can influence (art. 3.12).

Advertising

Advertising permitted
Yes
Celebrity and influencer rules
Operators must follow the FTC Guides Concerning Use of Endorsements and Testimonials (16 CFR 255), and adverts may not imply endorsement by minors, school athletes or school athletic associations (Regulation 9316 ss.4.1 and 4.4).
Social media rules
Every message in digital media, including websites, email, text messages, social networks and downloadable content, must link to responsible gambling information and help (Act 81-2019 art. 2.3(14)(d); Regulation 9316 s.4.5).
Mandatory warnings
Adverts must, where feasible, show problem gambling help including the ASSMCA helpline; where that is not possible it must appear on the landing page before registration (Regulation 9316 s.4.5).
Penalties for breach
General sanctions under Regulation 9316 s.12.1, with fines of up to $25,000 per infraction.

Restrictions

  • Adverts must present sports betting as entertainment only for adults able to play responsibly (Act 81-2019 art. 2.3(15); Regulation 9316 s.4.1)
  • No content designed to appeal primarily to minors, no depiction of minors or schools, and no suggestion that betting brings social, financial or personal success (Regulation 9316 ss.4.3 and 4.6)
  • No promotion within 100 metres of a school, religious centre or addiction treatment facility without its written consent, or at school sports events (s.4.8)
  • No direct marketing to prohibited players; direct marketing must offer an unsubscribe option (ss.4.2 and 4.7)
  • Operators keep copies of every advert for at least four years (s.4.9)

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Debit and credit cards (not prepaid cards of unknown origin), ACH transfers from verified player-controlled accounts, Electronic payment services such as PayPal, Personal cheques, cashier's cheques, wire transfers and money orders, Cash and kiosk transactions at authorised locations
Withdrawal timeframe rules
Withdrawals must be completed within five business days of the request, or ten business days after any required tax paperwork, unless a complaint or investigation is pending (Regulation 9316 s.7.5).
Currency restrictions
Any medium used to bet must be linked to a personal account at a bona fide financial institution (Act 81-2019 art. 3.1). Players must have fee-free deposit and withdrawal methods and may not transfer funds between player accounts (Regulation 9316 s.7.5).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Act 81-2019 art. 2.7: $10,000 for a first violation, $20,000 for a second and $25,000 for a third, with a third violation revoking the licence. Regulation 9316 s.12.1: fines of up to $25,000 per infraction, three times any evaded licence fee, warnings, suspension and revocation, with each day of a continuing violation a separate violation.
Criminal penalties
Running or playing an unauthorised game of chance is a misdemeanour (Act 221-1948 s.2(A)). Operating a route gaming machine without a licence carries up to six months in prison or a fine of $5,000 to $10,000, and a later conviction is a felony with a $20,000 fine (Act 11-1933 as restated in Regulation 9718 art. 6.1). Commission gaming agents have powers of arrest (Act 81-2019 art. 2.2(25)).
Operator liability
Offering an unauthorised game of chance for money is a misdemeanour under Act 221-1948 s.2(A).
Player liability
Playing or betting on an unauthorised game of chance is a misdemeanour under Act 221-1948 s.2(A).

Timeline

  1. 15 May 1948

    Act 221 authorises roulette, dice, cards and bingo in franchised hotel casinos and makes other games of chance a misdemeanour.

  2. 29 Jul 2019

    Act 81-2019 creates the Gaming Commission and authorises sports, eSports and fantasy betting, including online.

  3. 30 Dec 2020

    Act 168-2020 amends Act 81-2019, adding in-person player registration and the Principal Operator space rule for online operators.

  4. 20 Oct 2021

    Regulations 9316 (sports betting) and 9317 (fantasy contests) filed with the Department of State.

  5. 19 May 2023

    Treasury Bulletin BI RI 23-02 sets withholding on gambling winnings paid to non-residents.

  6. 13 Aug 2024

    Act 159-2024 creates the Commission's gaming agents with powers of arrest.

  7. 23 Dec 2025

    Joint Regulation 9718 on confiscating unlicensed route gaming machines filed.

  8. 14 Jan 2026

    Senate Bill 960 filed to expand permitted games of chance.

  9. 11 Jun 2026

    Senate Finance, Budget and PROMESA Committee reports against Senate Bill 960.

  10. 12 Jun 2026

    Act 108-2026 adds article 3.16 on the use of player betting data.

  11. 15 Jun 2026

    Commission licence lists name nine sports betting operator entities and two fantasy operators.

Outlook

Act 108-2026, signed on 12 June 2026, confines operators' and suppliers' use of player betting data to regulatory, statistical, operational, compliance and responsible marketing purposes, with breaches subject to the Act's fines. Senate Bill 960, which would allow standalone poker rooms, broader online betting, eSports betting and interactive electronic lotteries, received a report recommending against approval from the Senate Finance, Budget and PROMESA Committee on 11 June 2026. Several operator and platform licences on the Commission lists of 15 June 2026 carried expiry dates before or soon after that date, so the next published lists will show which were renewed.

Frequently asked questions

Is online sports betting legal in Puerto Rico?
Yes. Act 81-2019 authorises online sports and eSports betting by players located in Puerto Rico, through operators licensed by the Gaming Commission.
Do players have to register in person?
Yes. Article 3.9 of Act 81-2019 requires every player to register physically at a licensed Principal Operator before betting online, in person or at a satellite. Fantasy contests are exempt.
How is sports betting taxed?
7% of gross revenue on bets placed in person and 12% on bets placed online, gross revenue being receipts less winnings paid. The tax replaces income tax on that income and is paid monthly. Fantasy contests pay 12%.
What does an operator licence cost?
At least $50,000 a year for a Principal Operator or Internet Betting Operator and $2,500 for a satellite, plus a $500 initial application fee. Operators must also hold a reserve of at least $25,000.
Is online casino or poker legal?
No. Act 221-1948 makes running or playing unauthorised games of chance a misdemeanour, and Act 81-2019 authorises only sports, eSports and fantasy betting online. Senate Bill 960, which would have allowed poker rooms and interactive lotteries, drew a negative committee report in June 2026.
What is the minimum age?
18, for sports betting, eSports and fantasy contests.

Sources

  1. Act No. 81-2019, Government of Puerto Rico Gaming Commission Act (certified English translation of the Act as enacted)

    Oficina de Gerencia y Presupuesto de Puerto Rico, Biblioteca Virtual (translated)

    This is the certified translation of the original 2019 text only. It does not include the amendments made by Acts 168-2020, 159-2024 and 108-2026, which change among other things the online operator location rule (article 3.3) and add in-person player registration (article 3.9); the consolidated Spanish text (pr-act-81-2019-es) is followed wherever they differ. Its header gives the approval date as 29 June 2019; the consolidated text gives 29 July 2019, which this record follows.

    Tier 1Accessed 23 Sept 2026Published 11 Oct 2019
  2. Tier 1Accessed 23 Sept 2026Published 20 Oct 2021
  3. Tier 1Accessed 23 Sept 2026Published 20 Oct 2021
  4. Puerto Rico Fantasy Contest Regulations, Regulation No. 9317 (official English version, filed 20 October 2021)

    Comisión de Juegos del Gobierno de Puerto Rico

    Section on operator licences sets a minimum of $1,000 a year for fantasy operators with national adjusted gross revenue of $10 million or less; article 4.3(b) of the consolidated Act writes that minimum as "mil dólares ($5,000)", so the figure is left blank in this record.

    Tier 1Accessed 23 Sept 2026Published 20 Oct 2021
  5. Tier 1Accessed 23 Sept 2026Published 23 Dec 2025
  6. Comisión de Juegos del Gobierno de Puerto Rico, home page

    Comisión de Juegos del Gobierno de Puerto Rico

    Tier 1Accessed 23 Sept 2026
  7. Tier 1Accessed 23 Sept 2026
  8. Tier 1Accessed 23 Sept 2026
  9. Listado Licencias Operadores, Apuestas Deportivas (sports betting operator licence list dated 15 June 2026)

    Comisión de Juegos del Gobierno de Puerto Rico

    Four of the nine entities on the list carry expiry dates that had passed by the list date (Ballers Puerto Rico Sportsbook 31 October 2025, Camarero Race Track 10 February 2025, The Stadium 30 June 2025, CCHPR Hospitality (Casino Metro) 31 March 2026). The Commission publishes the list without removing them, so it does not settle how many licences are in force.

    Tier 1Accessed 23 Sept 2026Published 15 Jun 2026
  10. Tier 1Accessed 23 Sept 2026Published 15 Jun 2026
  11. Tier 1Accessed 23 Sept 2026Published 15 Jun 2026
  12. Casinos Autorizados, Puerto Rico (list of authorised casinos)

    Comisión de Juegos del Gobierno de Puerto Rico

    Tier 1Accessed 23 Sept 2026
  13. Boletín Informativo de Rentas Internas Núm. 23-02, Premios ganados en juegos y apuestas (19 May 2023)

    Departamento de Hacienda de Puerto Rico (published on the Gaming Commission site)

    Tier 1Accessed 23 Sept 2026Published 19 May 2023
  14. Ley 108-2026 (P. del S. 14): legislative record

    Oficina de Servicios Legislativos de Puerto Rico (SUTRA)

    Tier 2Accessed 23 Sept 2026Published 12 Jun 2026
  15. Proyecto del Senado 960 (2026): legislative record

    Oficina de Servicios Legislativos de Puerto Rico (SUTRA)

    Tier 2Accessed 23 Sept 2026Published 14 Jan 2026

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This page is industry reference information and not legal advice.

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