Costa Rica is known as one of the most liberal gambling jurisdictions in the world.
There is no separate gambling law in the country, but activities are regulated through commercial licenses issued by the Ministry of Trade, Industry and Tourism.
Such licenses allow companies to provide online services if the servers are located in the country and the clients are located outside of it.
Due to its ease of registration and low taxes, Costa Rica has become a popular hub for iGaming companies, offering flexible regulation in compliance with general financial and anti-fraud standards.
How Costa Rica's gambling scene took shape: the role of the state lottery, the emergence of resort casinos, the "era of call centers" and online operators in the 1990s and 2000s, the poker boom and today's tourism model. Chronology, key actors, cultural and economic influences.
Learn more →How land-based casinos work in Costa Rica: basic legal framework, what permits are needed, age and AML requirements, taxes, advertising and liability. Practical checklist for owners, hotels and players.
Learn more →Let's figure out why Costa Rica has been attracting iGaming operators for decades: simple company registration, data processing, flexible taxes and low entry barriers - along with brand risks, payment solutions and compliance.
Learn more →Costa Rica lacks a separate license and regulator for online casinos: providers register legal entities and receive local permission to "process data," working only with foreign players. We analyze how the model works, its pros, cons and risks for payments and compliance.
Learn more →Costa Rica does not have a separate regulator of online gambling, but supervisory functions are distributed between two key structures - the Ministry of the Interior (Ministerio de Gobernación) and the Ministry of Finance. We analyze their role, powers and interaction in the context of the offshore iGaming model.
Learn more →How corporate taxes work in Costa Rica in 2025: progressive CIT (up to 30%), the principle of territoriality and a new clause on passive foreign income, rates on payments to non-residents, VAT 13%, annual "corporate fee" under Law No. 9428 and key tax incentives of the free zone regime (Free Trade Zone).
Learn more →Costa Rica (data processing without gaming license) vs Belize (moratorium on online licenses), Panama (JCJ online licenses by law), Curacao (LOK reform from late 2024). We analyze: regulators, online status, fees, banking accessibility, compliance and reputation - in order to choose the right jurisdiction for your model.
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