Costa Rica is largely served by operators holding offshore licences. Domestic rules are limited, and most international brands reach players from other jurisdictions.
Costa Rica is primarily served by operators holding offshore licences rather than a domestic regime. Oversight sits with Costa Rica national gaming authority.
Regulatory framework
The legal basis for gambling in Costa Rica is set out in national legislation and the rules issued by Costa Rica national gaming authority. Operators wishing to transact with local players are expected to meet licensing, technical and responsible-gambling standards, with the regime enforced through ongoing supervision.
The country is classified here as offshore (offshore licensing). In practice most international operators reach players through licences held in other jurisdictions.
Licence types
Tipo de licenciaCoste / capitalVigencia
Master / Sub LicenceFlat feeRenewable
B2C Sub-licencePer brandRenewable
Service AccreditationPer providerAnnual
Application & compliance
1Incorporate or appoint a local presence and submit corporate and ownership disclosures.
2Demonstrate financial standing, source of funds and fit-and-proper management.
3Certify gaming systems, RNG and player-account platform with accredited test houses.
4Implement AML/KYC, responsible-gambling tooling and data-protection controls.
5Pay applicable fees and maintain ongoing reporting to Costa Rica national gaming authority.
Taxation
Operators are taxed under a GGR-based duty regime, alongside standard corporate taxation. A share of gambling revenue is typically earmarked for sport, good causes or problem-gambling funds, and tax treatment can materially affect market entry economics.
Player protection & compliance
Minimum gambling age of 18+, enforced at registration.
Identity (KYC) and anti-money-laundering checks on players.
Self-exclusion and deposit / loss-limit tools.
Controls on advertising, bonuses and inducements.
Operating without authorisation can expose a business to fines, domain and payment blocking, and the loss of any future licensing prospects in Costa Rica.
Los datos de regulación son editoriales y solo informativos; no constituyen asesoramiento legal.
