Latin America

Costa Rica: data-processing structures for online gaming

Costa Rica does not issue an online gambling license. International operators set up a Costa Rican company registered as a data-processing business with a municipal license, serving players outside Costa Rica, usually alongside a license from another jurisdiction.

Best for
Back-office and data-processing operations
Who can be licensed
No license issued yet
Markets it serves
Worldwide
Short answer

Costa Rica does not issue an online gambling license. International operators use a Costa Rican company registered as a data-processing business with a municipal license, paying the Law 9050 tax and serving only players outside Costa Rica. The structure is used for back-office operations, customer support and development, alongside a gaming license from another jurisdiction such as Curaçao or Anjouan. Setup takes about 4–8 weeks. It is not a gambling license recognized by other regulators, banks or payment providers.

Status
No gambling license
Regulator
No gambling regulator for online gaming
Legal basis
Law 9050
Status checked
October 16, 2026
Market status

A back office, not a license

Structure

What you get

A Costa Rican company registered for electronic-betting data processing, with a municipal license, staff and offices.

Limits

What you do not get

A gambling license recognized by other regulators, banks or payment providers.

Local players

Restriction

Players in Costa Rica may not be served.

Structure

How operators use Costa Rica

1

License elsewhere

The gaming license is held in Curaçao, Anjouan, Tuvalu or another jurisdiction.

2

Costa Rican operations

Customer support, payments operations, marketing and development run from Costa Rica.

3

Tax

The Costa Rican company pays the Law 9050 data-processing tax and normal taxes on its local activity.

Requirements

What the regulator expects

  • Costa Rican company (sociedad anónima or limitada)
  • Municipal commercial license for data processing
  • Tax registration as a data-processing business under Law 9050
  • Local office and payroll registration for staff
Process

How the setup runs

  1. 1CompanyCosta Rican corporation.
  2. 2PermitsMunicipal license and tax registration.
  3. 3OperationsOffice, staff and payroll set up.
After licensing

Ongoing obligations

  • Annual tax under Law 9050 and other applicable taxes
  • No service to Costa Rican residents
  • Labor and social security obligations for local staff

Frequently asked questions

Is there a Costa Rica gambling license?

No. The structure is a data-processing company, not a gambling license.

Can I serve Costa Rican players?

No. The framework applies only to international players.

Why use Costa Rica?

For back-office operations, support and development, alongside a gaming license from another jurisdiction.

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