Costa Rica is getting more and more popular as a jurisdiction for registering online gambling businesses. The country’s lenient approach to regulating online gambling sites is what attracts young entrepreneurs the most. We are going to unveil the secret behind Costa Rica’s legal framework and outline its main benefits for registering online gambling companies.
Costa Rica: A Gambling Paradise
Obtaining a Costa Rica gambling license is a fast and simple process compared to many other offshore jurisdictions. The main benefit of Costa Rica as a gambling paradise of 2025 is the country’s allowing and welcoming approach both toward online gambling and cryptocurrency businesses. This attracts young entrepreneurs who plan to launch their crypto casino, GameFi, or Play2Earn platforms in Costa Rica.
Types of Gambling Licenses Available in Costa Rica
There is only one type of gambling license currently available in Costa Rica. However, it serves as a universal legal permit for a large scope of activities: mainly, online casinos, sports betting sites, slot machines, online poker, lottery, and raffles. What makes Costa Rica special is that it is one of the most crypto-friendly offshore jurisdictions. Therefore, starting a crypto casino or a GameFi platform in Costa Rica is a breeze: however, mind that for some business models, you might need to additionally acquire the Costa Rica crypto license.
The Licensing Process: Step-by-Step Guide
Costa Rica is known for its relatively fast and simple licensing process for gambling startups. For starters, applicants must register one of the two company types available for incorporation in Costa Rica: SA (Sociedad Anonima), an equivalent of a Limited company, or SRL (Sociedad de Responsabilidad Limitada), an equivalent of an LLC. The whole process goes as follows:
- Incorporation of a company in Costa Rica
- Registration with a local tax authority
- Assignment of a local director
- Preparation of the necessary paperwork
- Application for a license to operate
- Payment of the licensing fee
Once all the steps of the process are completed successfully, you have to wait until the regulatory body approves your application or gets back to you with additional requirements.
Required Documentation and Fees
Opening a company for your online gambling business in Costa Rica implies that you have to provide the regulatory authority with your local office address during the licensing application. Then, you have to fill out the additional documents needed for application, such as the AML-CFT policies and agreements, identity documents of a beneficiary owner and local director, and a detailed business plan. After the application is submitted, you must also pay a licensing fee, which will depend on the type and complexity of your business.
Tax Implications for Gambling Businesses in Costa Rica
In order to obtain a license for online gambling operations in Costa Rica, one must register with a local tax authority first and foremost. When doing so, you must mention that you intend to establish an online gambling business. It is important to remember that the income sourced outside the country is not taxed in Costa Rica, while there is a corporate income tax rate of 30% on the profits obtained within the country.
Legal and Regulatory Framework for Online Gambling
The main online gambling regulator in Costa Rica is the Commercial Code of Costa Rica (Código de Comercio), which established all the licensing requirements and oversees the licensing procedure. However, the license itself must be obtained from the local municipality of your choice. Once the license is in your hands, the only notable prohibition you will have is that you are not allowed, under any circumstances, to offer online gambling services to Costa Rican residents. In other regards, you are basically given free rein as there are no obligations to fill out any quarterly or annual reports with the local authority.
Challenges and Considerations for License Applicants
Despite the light regulatory regime for online gambling businesses in Costa Rica, there might be additional restrictions or checks depending on your particular company type and business model. Furthermore, if you want to launch a crypto casino or a GameFi platform, applying for just a gambling license is not enough: additionally, you will be required to secure a Costa Rica crypto license in order to offer services related to blockchain gaming.
The absence of strict regulations and the authorities hovering above your head every moment while you are registering and licensing your company might be a benefit that lures many online gambling enthusiasts into Costa Rica. At the same time, such a light approach can be frowned upon by the global community: therefore, while it’s certainly innovative and progressive, Costa Rica might not be the most reputable jurisdiction for licensing an online gambling project.
The Future of Gambling in Costa Rica
The current popularity of Costa Rica as a jurisdiction for online gambling startups shows that the country has solid perspectives for evolving its regulatory framework. Costa Rica has many benefits, including, among other things, its strategic geographical location. However, the most important factor is how welcoming the country is towards both online gambling and crypto startups. This hints that Costa Rica is likely to improve its regulations, and thus its reputation on a global scale, in the future.
