Yes, Costa Rica permits offshore betting sites to operate without a local license, as the country lacks specific gambling legislation. The Dirección General de Tributación (DGT) and Ministerio de Hacienda impose tax obligations on operators targeting Costa Rican users, despite no formal licensing regime. Recent 2026 draft proposals aim to introduce stricter compliance frameworks, including mandatory reporting for offshore entities.
Key Regulations for Offshore Betting Sites in Costa Rica
- Tax Obligations: Offshore operators must register with the DGT and comply with VAT (13%) and income tax (30%) on revenue generated from Costa Rican bettors, per Ley de Impuesto sobre la Renta and Reglamento de Facturación Electrónica.
- Advertising Restrictions: The Ley General de Telecomunicaciones (No. 8642) prohibits unlicensed gambling ads on local media, though enforcement targets local affiliates rather than foreign platforms.
- Anti-Money Laundering (AML): Operators must adhere to Ley 9024 (AML Law), reporting suspicious transactions exceeding $10,000 to the Unidad de Inteligencia Financiera (UIF). Failure to comply risks asset seizures under Código Penal provisions.
Note: While no criminal liability exists for offshore operators, the 2026 reforms may impose licensing requirements and stricter AML audits. The Supreme Electoral Tribunal (TSE) retains authority to block unregulated sites under Ley de Juegos de Azar interpretations.