Americas
El Salvador
Lotería Nacional de Beneficencia de El Salvador (LNB)
Regulations & Licensing
Casino
RegulatedOnline Casino
RegulatedBetting
RegulatedOnline Betting
RegulatedLottery
RegulatedBingo
RegulatedKey Legislation
- Ley Orgánica de la Lotería Nacional de Beneficencia (2021)
- Reglamento de Juegos y Apuestas de la LNB
Online Gambling
Allowed
- Online casino (slots, roulette, card games)
- Online sports betting
- Online bingo
- Digital and electronic lottery
- Cryptocurrency (Bitcoin) payments
Prohibited
- Unlicensed offshore operators offering to Salvadoran residents
Taxation
Licence feeOne-time fee (up to ~EUR 100,000), licence valid up to 10 years
Gross Gaming Revenue taxPercentage of GGR, set by LNB regulations
Corporate income tax30%
VAT13%
License validity: Up to 10 years, with annual renewal requirements
Land-Based Gambling
Allowed
- Land-based casinos
- Slot machines and card rooms
- Retail sports betting
- Traditional and instant lottery
- Bingo halls
Prohibited
- Cryptocurrency payments at land-based casinos
Taxation
Gross Gaming Revenue taxPercentage of GGR (proposals cite up to 55% for larger casinos)
Corporate income tax30%
Municipal taxesVaries by municipality
License validity: Up to 10 years, with annual renewal requirements
Regulation data is editorial and for information only — not legal advice.
