Is online sports betting legal in Puerto Rico?

Yes. Act 81-2019 authorises online sports and eSports betting under licence from the Gaming Commission, provided the operator's main gaming operations and servers are in Puerto Rico and it keeps a physical customer-service office on the island.

How is sports betting taxed in Puerto Rico?

12% of gross receipts for bets placed online and 7% for bets placed in person. Gross receipts are total receipts less winnings paid, so it is a revenue tax.

What does a Puerto Rico sports betting licence cost?

Regulation 9316 sets a minimum of $50,000 a year for a principal operator or internet betting operator licence and $2,500 a year for a point of sale or satellite. Service companies pay a $500 application fee. Operators must also hold a player-funds reserve of at least $25,000.

Is online casino legal in Puerto Rico?

No. Act 81-2019 authorises only sports, eSports and fantasy betting online. Casino gaming remains land-based in licensed hotel casinos.

What is the minimum betting age in Puerto Rico?

18. The Commission is required to ensure no one under 18 participates, and betting on events designed for under-18s or on school sports is prohibited.

Sovereign state

Latin America

ISO PR

Puerto Rico: gambling regulation and licensing

Online sports bettingRegulated
Esports bettingRegulated
Daily fantasy sportsRegulated
Online casinoProhibited
Land-based (reference)Regulated
Horse race bettingRegulated

Regulator: Government of Puerto Rico Gaming Commission
Headline tax: 12% GGR
Licence required: Yes
Last verified: 13 Sept 2026

Summary

Puerto Rico legalised sports betting the way a US state would, but as a territory it wrote its own rulebook and it shows. Act 81-2019 created a single Gaming Commission and authorised betting on professional, collegiate and international sports and on eSports, including online, with the online bet deemed placed wherever the server sits. The catch for operators is in Article 3.3: an online licensee must keep its main gaming operations and servers in Puerto Rico and at least one physical customer-service office on the island. Tax is 7% of gross receipts for bets placed in person at casinos, hotels, the Camarero racetrack, off-track agencies and cockpits, and 12% for bets placed online, with gross receipts defined as receipts less winnings paid, so it is a revenue tax rather than a handle tax. Regulation 9316 of October 2021 supplies the licence classes and floors: a minimum of $50,000 a year for a principal operator or an internet betting operator, $2,500 for a point of sale or satellite, and a $500 application fee for service companies, with a player-funds reserve of at least $25,000 or the operator's full liabilities if higher. The Commission's licence list dated 15 June 2026 carries nine operator entities, most of them hotel casinos and the racetrack acting as principals. Two features are unusual for the region and both are in the statute: the Commission must require programmes that assess a player's financial capacity and cap bets by income, and the minimum age is 18 rather than 21. Half of net tax revenue is earmarked to guarantee pension payments.

Common pitfalls

Assuming a US-state licence transfers. It does not: Puerto Rico requires in-island servers, an in-island office and its own Commission licence, and taxes online bets at 12% of GGR.

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 receipts on sports and eSports bets placed online, 7% on bets placed in person. Gross receipts are total receipts less winnings paid to players (Act 81-2019 s.3.13). Revenues fund the Commission first, then 50% goes to guarantee pension payments (s.3.15).

Legal framework

Primary statutes

Act No. 81-2019, Government of Puerto Rico Gaming Commission Act
Ley Num. 81-2019, Ley de la Comision de Juegos del Gobierno de Puerto Rico
Year
2019
In force
Yes
Summary
Creates a single Gaming Commission and authorises betting on professional, collegiate and international sports events and on eSports, including online, with the online bet deemed placed at the server location. Taxes in-person sports and eSports bets at 7% and online bets at 12% of gross receipts, defined as receipts less winnings paid. Requires an online licensee to keep its main gaming operations and servers in Puerto Rico and at least one physical customer-service office.

Secondary instruments

Regulation No. 9316, Reglamento de Apuestas Deportivas de Puerto Rico
Year
2021
In force
Yes
Summary
Implements Chapter 3 of Act 81-2019: licence classes (principal operator, internet betting operator, point-of-sale or satellite, platform provider, service company), minimum annual licence costs, the player-funds reserve, AML reporting thresholds and fines.

Key amendments

31 Dec 2020Act No. 168-2020 amended Articles 1.3, 2.1, 2.3, 2.8, 3.1, 3.3, 3.9, 3.12 and 3.13 of Act 81-2019.

Licensing

Licence required: Yes
Application window: Rolling
Local establishment required: Yes
Local server required: Yes
Active licences: 9 (as of 15 Jun 2026)
Bank guarantee or bond: Each operator must hold a reserve of at least $25,000 or, if greater, the sum of player account balances and pending withdrawals, amounts accepted on undecided events, and unpaid winnings (Regulation 9316).
Notable licensees: Casino del Mar (Condado, La Concha), Casino Metro (CCHPR Hospitality), Foxwoods El San Juan Casino, Apuestas PR (LMG Gaming), Aloft Ponce Casino, Camarero Race Track, CAGE Puerto Rico II
Certification requirements: The Commission may require fingerprints, criminal record and financial-capacity evidence; operators must demonstrate Bank Secrecy Act compliance, a Multiple Transactions Log, customer identity verification and border-control technology to exclude offshore bettors (Act 81-2019 s.3.4).
Barriers to entry: Servers and main operations must sit in Puerto Rico, a physical office is mandatory, and the in-person channel runs through hotel casinos and the racetrack as principal operators. Online bets carry a 12% tax against 7% in person.

Licence types

Principal Operator licence
Scope
Casinos and racetracks offering sports betting as principal operators; may serve branches and points of sale.
Term
Annual
Annual fee
$50,000 as of 20 Oct 2021
Fee basis
Regulation 9316 sets $50,000 a year as the minimum the Commission may charge for principal operator and internet betting operator licences.
Renewal terms
Annual renewal application to the Commission.
Internet Betting Operator licence
Scope
Online sports and eSports betting to players within Puerto Rico. Main gaming operations and servers must be in Puerto Rico and the operator must keep at least one physical customer-service office on the island.
Term
Annual
Annual fee
$50,000 as of 20 Oct 2021
Fee basis
Minimum $50,000 a year under Regulation 9316.
Renewal terms
Annual.
Point of Sale or Satellite Operator licence
Scope
Hotels without casinos, paradores, off-track betting agencies, cockpits and other Commission-approved locations taking in-person bets under a principal operator.
Term
Annual
Annual fee
$2,500 as of 20 Oct 2021
Fee basis
Minimum $2,500 a year under Regulation 9316.
Renewal terms
Annual.
Technology Platform Provider licence
Scope
Supplier of betting software and hardware to operators; a platform provider serving an operator in Puerto Rico may not itself be an operator there.
Service Company licence
Scope
Goods and service providers to licensees; background investigation of the company and its principals.
Application fee
$500 as of 20 Oct 2021
Fee basis
$500 initial application fee covering administrative processing and background investigation (Regulation 9316 s.2.8).

Taxation

Headline GGR tax: 12% GGR
Effective date: 29 Jul 2019
Tax base: 12% of gross receipts on sports and eSports bets placed online, 7% on bets placed in person. Gross receipts are total receipts less winnings paid to players (Act 81-2019 s.3.13). Revenues fund the Commission first, then 50% goes to guarantee pension payments (s.3.15).

Compliance

Minimum age: 18+
National self-exclusion: Not yet verified
AML regime: Bank Secrecy Act and its regulations, OFAC and FTC rules, with a Multiple Transactions Log of cash-in and cash-out by gaming day (s.3.4). Regulation 9316 requires licensed-employee authorisation and documentation for deposits and withdrawals of $10,000 or more and coupons or tickets of $1,500 or more.
AML supervisor: Gaming Commission, with the Office of the Commissioner of Financial Institutions
Affordability checks: Statutory. The Commission must require programmes to evaluate players' financial capacity and limit the bets they can place based on income (s.3.4), and mechanisms to prevent bets beyond a player's financial capacity (s.2.3).
Data localisation: Main gaming operations and servers must be located in Puerto Rico; backup servers may be elsewhere on the island with Commission approval (s.3.3).
KYC requirements: Operators must establish procedures to verify customer identity, and any medium used to place a bet must be linked to a personal account at a bona fide financial institution (Act 81-2019 ss.3.1 and 3.4).
Stake limits: The Commission may set by regulation a maximum daily cash sports bet per authorised player (s.3.1).
Game content restrictions: No betting on sports events designed for players under 18, nor on elementary, middle or high-school events (s.3.1).

Payments

Credit card ban: Not yet verified
Crypto stance: Not yet verified
Permitted methods: personal account at a bona fide financial institution
Currency restrictions: Any medium used to place bets must be linked to a personal account of a bona fide financial institution (Act 81-2019 s.3.1).

Enforcement

ISP blocking: Not yet verified
DNS blocking: Not yet verified
Payment blocking: Not yet verified
App store takedowns: Not yet verified
Administrative penalties: Regulation 9316 provides fines of $25,000 per infraction and suspension or revocation of licences.

Timeline

29 Jul 2019
Act 81-2019 creates the Gaming Commission and authorises sports and eSports betting, including online.
20 Oct 2021
Regulation 9316, the sports betting regulation, adopted.
15 Jun 2026
Commission operator licence list carries nine sports betting operator entities.

Outlook

The market is small and casino-anchored, and the 12% online rate against 7% in person tilts it further toward the floors. The live question is whether the Commission's licence list stays a set of hotel-casino principals with platform partners or opens to standalone online brands; the on-island server and office rules make that a physical-presence decision as much as a licensing one.

Frequently asked questions

Is online sports betting legal in Puerto Rico?: Yes. Act 81-2019 authorises online sports and eSports betting under licence from the Gaming Commission, provided the operator's main gaming operations and servers are in Puerto Rico and it keeps a physical customer-service office on the island.
How is sports betting taxed in Puerto Rico?: 12% of gross receipts for bets placed online and 7% for bets placed in person. Gross receipts are total receipts less winnings paid, so it is a revenue tax.
What does a Puerto Rico sports betting licence cost?: Regulation 9316 sets a minimum of $50,000 a year for a principal operator or internet betting operator licence and $2,500 a year for a point of sale or satellite. Service companies pay a $500 application fee. Operators must also hold a player-funds reserve of at least $25,000.
Is online casino legal in Puerto Rico?: No. Act 81-2019 authorises only sports, eSports and fantasy betting online. Casino gaming remains land-based in licensed hotel casinos.
What is the minimum betting age in Puerto Rico?: 18. The Commission is required to ensure no one under 18 participates, and betting on events designed for under-18s or on school sports is prohibited.

iGT coverage of Puerto Rico

M&A

8 Sept 2026

Primero Buys Win Systems' Gaming Division and 3,000 Positions in Latin America

The Georgia manufacturer has bought the gaming operations arm of Win Systems, including its Gold Club electronic-roulette business, taking on an installed base across Mexico, Peru, Colombia, Puerto Rico and Panama. Terms were not disclosed, and the deal turns a US regional supplier into a Latin American one overnight.

Sources

Act No. 81-2019, Government of Puerto Rico Gaming Commission Act (official English text, as amended)
Office of Management and Budget of Puerto Rico, Biblioteca Virtual (translated)
Tier 1Accessed 13 Sept 2026Published 29 Jul 2019
Reglamento de Apuestas Deportivas de Puerto Rico, Regulation No. 9316 (20 October 2021)
Comision de Juegos del Gobierno de Puerto Rico
Tier 1Accessed 13 Sept 2026Published 20 Oct 2021
Negociado de Apuestas Deportivas y Concursos de Fantasia (Bureau of Sports Betting and Fantasy Contests)
Comision de Juegos del Gobierno de Puerto Rico
Tier 1Accessed 13 Sept 2026
Listado Licencias Operadores, Apuestas Deportivas (operator licence list dated 15 June 2026)
Comision de Juegos del Gobierno de Puerto Rico
Three of the nine entities on the list carry expiry dates that had passed by the list date; the Commission publishes the list without removing them.
Tier 1Accessed 13 Sept 2026Published 15 Jun 2026
Comision de Juegos del Gobierno de Puerto Rico
Comision de Juegos del Gobierno de Puerto Rico
Tier 1Accessed 13 Sept 2026