Costa Rica jurisdiction

Costa Rica is considered to be one of the most beneficial jurisdictions for online casinos to acquire the gambling license due to a whole range of advantages.

It stands out because of the lack of legislation regulating gambling activities. The Costa Rica online gambling license doesn’t exist, as the legal permission is called "data processing license", and is issued by regional municipalities, and not by a designated authority.

Nevertheless, Costa Rica is a very popular country for running a gambling business, as far as one license covers all types of gambling activities: slot machines, card games, and table games.

However, online casino servers can be located anywhere except for Costa Rica. Local people cannot play in gambling establishments, meaning that owners can accept bets only from foreign citizens.

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Main requirements for Costa Rica online gambling license 2020

According to the procedure of gambling license acquisition, it is important to follow these conditions:

  • a gambling company must be registered in Costa Rica;
  • company office must be located on the territory of Costa Rica;
  • there must be 2 founders who can be residents or foreigners;
  • a company should have a minimal amount of registered capital from $100 to $100 000;
  • a company should have a bank account (can be opened in any country).

As for the documents to get a Costa Rica gaming license, a company should provide:

  • application form with all necessary company details and characteristics of all founders;
  • founders’ passport copies;
  • a copy of company registration document;
  • сopy of the minutes of the meeting, when it was decided to register a company and appoint directors;
  • a copy of company’s documents;
  • paid utility bills;
  • detailed business plan with calculations of future incomes.

Costa Rica’s gambling license costs and taxation

License cost


License renewal


On average, the license acquisition process in Costa Rica lasts around 3 months. Also, the license should be renewed every 3 months.

As for the corporation tax rate, only that proportion of business revenue earned within Costa Rica is subject to an assessment by the tax authorities. There is no additional gaming tax.

It is important to note that the Ministry of Finance has released a draft planning to introduce the license annual fee of $50,000. The proposal also includes a 0.5% tax on gross income and a 5% tax to combat any criminal activity associated with gambling.

Advantages of online gambling license in Costa Rica

Costa Rica jurisdiction has a range of advantages, making it one of the most profitable countries for running a business:

  • political and economic stability;
  • no need to allocate servers in Costa Rica;
  • a bank account can be opened in any country;
  • no taxes for companies that run a business overseas;
  • fast and simple company registration;
  • all nationalities accepted as directors or owners;
  • relatively low costs and fees.

The process of preparing necessary documents may take a long time. It is possible to make the procedure easier and faster with Slotegrator as the company offers assistance in obtaining a gaming license by dealing with legal issues.