Ministries controlling Costa Rica's gambling industry

Despite the fact that Costa Rica does not have a single law governing online gambling, government agencies still play a role in the administration of companies operating in this area. Gambling activities fall under the jurisdiction of two departments - Ministerio de Gobernación y Policía (Ministry of the Interior and Police) and Ministerio de Hacienda (Ministry of Finance). Together they provide control over corporate registration, taxation, compliance with business security and transparency requirements.

1) Ministerio de Gobernación y Policía (Ministry of Interior and Police)

This agency is one of the oldest in Costa Rica, and its role is not so much to regulate gambling as to administrative control and business authorization, which includes data processing, maintenance or management of information systems.

• Registration and supervision of legal entities. The Ministry of the Interior is responsible for issuing permits for the activities of companies, including those engaged in "data processing," for which iGaming operators are often issued.
• Public order control. The agency ensures that activities do not affect the internal market of Costa Rica and do not violate public norms.
• Security and operating licenses. Although this is not a license in the classical gambling sense, the issuance of permits confirms the legality of the company's work in the country.

• Ministerio de Gobernación is a key addressee in the registration of data processing companies. In practice, it certifies that the company does not offer gambling services to Costa Rican citizens and that its activities are technical, not gaming.

2) Ministerio de Hacienda (Ministry of Finance)

The Treasury Department has a more fiscal and audit role. It is responsible for taxation, reporting and cash flow control of companies registered in the country.

• Tax control. The ministry administers corporate taxes, fees and payment obligations for all commercial entities, including offshore iGaming operating centers.
• Financial transparency. Within the framework of international standards (in particular, FATF), the Ministry monitors compliance with the basic principles of AML/CFT - combating money laundering and the financing of terrorism.
• Coordination with the banking sector. Although Costa Rica does not have a separate gaming license, the Ministry of Finance provides interaction between corporate registrars, banks and tax authorities.

• In the field of online gambling, the Ministry of Finance ensures that registered companies report on their income in a timely manner, pay taxes and do not carry out operations that violate financial legislation.

3) Why there is no single regulator

Costa Rica is a unique case: gambling is not prohibited here, but it is not directly regulated. Therefore, instead of a specialized commission (as, for example, in Malta or Curacao), the role of supervision is distributed among ministries that provide general aspects of law enforcement, registration and taxes.

• no centralized requirements for gaming, RTP, honesty, or player protection;
• No platform certification procedure
• international payment systems often require additional confirmation of the legitimacy of the business.

4) Interaction of departments in practice

1. The company is registered as a legal entity (through Ministerio de Gobernación).

2. Gets permission to process data - Data Processing License.

3. Becomes a tax accountant at the Ministry of Finance.

4. Further, it conducts activities focused exclusively on foreign markets, without serving residents of Costa Rica.

This model has existed for decades and is used by many iGaming startups, although the country itself is not considered as a licensing jurisdiction in the classical sense.

5) Advantages and limitations of such a system

• minimal bureaucracy;
• Quick registration process
• no gambling tax;
• flexibility for offshore structures.

• there is no formal license confirming compliance with international requirements;
• a weak legal mechanism to protect players;
• difficulties with banks and PSP partners.

6) Prospects and possible evolution

In recent years, Costa Rica has been considering reform of legislation on digital services and taxation of offshore companies. International pressure from the FATF and OECD could lead to a more transparent and formalized model of gambling regulation. However, at the moment the system remains the same: registration as a "data processing company" under the supervision of Ministerio de Gobernación and fiscal control by Ministerio de Hacienda.

• The regulation of gambling in Costa Rica is not based on a specialized law, but on the interaction of two ministries - the interior and finance. This flexible but informal model allows operators to legally operate in an offshore format, serving foreign markets, while leaving a zone of uncertainty regarding licensing, player protection and reputation in the international arena.