Americas
Nicaragua
Oficina de Casinos y Salas de Juegos (Office of Casinos and Gaming Venues), under the Ministry of Finance and Public Credit, with the gaming board historically linked to the Nicaraguan Institute of Tourism (INTUR)
Regulations & Licensing
Casino
RegulatedOnline Casino
MixedBetting
RegulatedOnline Betting
MixedLottery
RegulatedBingo
RegulatedKey Legislation
- Special Law No. 766 for the Control and Regulation of Casinos and Gambling Venues (2011)
- Amendments to Law No. 766 (2014-2015)
- 2025 Anti-Money Laundering Law amendments affecting gambling operators
Online Gambling
Allowed
- Online casino and sports betting offered only by licensed land-based casino operators or their partners
- Foreign/offshore operators may participate solely in partnership with a licensed local operator
Prohibited
- Standalone online-only casino or betting operators without a local land-based license
- Unlicensed offshore platforms (subject to blocking enforcement, e.g. 2025 actions against bet365 and Betano)
Taxation
Special excise tax (IEPS)up to 50% (2025 increase)
General tax legislationapplies in absence of dedicated online gambling tax rates
License validity: Tied to the operator's underlying land-based casino license
Land-Based Gambling
Allowed
- Licensed land-based casinos
- Slot halls and gaming venues
- Sportsbooks attached to licensed casinos
- State-run national lottery draws
Prohibited
- Unlicensed casinos or gaming venues
- Independent bookmaking outside a licensed casino sportsbook
Taxation
Annual licence feefixed fee, varies by licence class
Gross Gaming Revenue (GGR) taxpercentage varies by licence class and local regulations
License validity: Issued and renewed under Ministry of Finance and Public Credit oversight
Regulation data is editorial and for information only — not legal advice.
