Costa Rica — Constitución de empresa (sin licencia gaming, territorial tax, sandbox de bajo costo) — Costa Rica

Costa Rica — Constitución de empresa (sin licencia gaming, territorial tax, sandbox de bajo costo) — Costa Rica logo
Costa Rica does not issue a gaming license. Operators incorporate a local company serving players outside the country, with 0% tax on offshore income. Ideal sandbox model for iGaming startups.
Costa Rica does not issue a gaming license. What exists is the ability to incorporate a local company (S.A. or S.R.L.) with online gaming as its stated corporate purpose, operating exclusively for players outside Costa Rica. The 1922 Gambling Law prohibits gambling for Costa Rican citizens; however, the government's interpretation is that online gaming takes place where transactions are processed (outside Costa Rica for offshore operators). Law 9050 (2012) implicitly recognized this model. Territorial tax system: income sourced outside Costa Rica is generally tax-exempt. No gaming duties apply. A Legal Opinion from a Costa Rican gaming attorney confirms legal compliance for banks/PSPs. Critical limitations: Visa/Mastercard card processing extremely difficult without a recognized gaming license; international banking access restricted. Typical Costa Rica setup package: EUR 9,900-15,000 (2-3 week incorporation). Operational approach: start in Costa Rica → add Curaçao/Kahnawake/Malta license for fiat payments and broader PSP access. Total launch cost for lean operation: USD 5,000-15,000.
Costa Rica — Constitución de empresa (sin licencia gaming, territorial tax, sandbox de bajo costo) - Technical Sheet
Founded1922
HQCosta Rica
CountryCosta Rica
CitySan José
LicensesCosta Rica Empresa
ProductsS.A. or S.R.L. Incorporation, Gaming Attorney Legal Opinion, Data Processing License (optional), Registered Address
Webhttps://www.hacienda.go.cr