Yes, Costa Rica permits online casinos to operate legally, but without a formal licensing framework. The Supreme Court of Costa Rica (Sala IV) ruled in 2012 that gambling laws do not explicitly prohibit online gambling, creating a regulatory gray area. The Ministry of Finance (Ministerio de Hacienda) and the National Gaming Commission (Comisión Nacional de Juegos de Azar) lack jurisdiction over online operators, leaving enforcement ambiguous. However, operators must comply with anti-money laundering (AML) laws under the Ley 7786 (Ley Contra el Lavado de Dinero), and tax obligations may apply under general business regulations.
Key Regulations for Online Casinos in Costa Rica
- No Licensing Requirement: Online casinos are not required to obtain a license from a Costa Rican authority, as gambling laws predate digital platforms.
- AML Compliance: Operators must adhere to AML provisions, including customer due diligence and suspicious transaction reporting to the Financial Intelligence Unit (UIF).
- Tax Obligations: While no specific gambling tax exists, operators may be subject to general business taxes, including income tax and VAT (13%) on services rendered to Costa Rican residents.
Recent shifts in 2026 indicate potential regulatory tightening, with proposals under review to formalize licensing and consumer protection measures. Until then, operators operate in a permissive but unregulated environment, risking enforcement if AML or tax violations occur. International operators targeting Costa Rican players often rely on offshore licenses, though local enforcement remains inconsistent.