Sports betting in Costa Rica operates in a unique legal environment where land-based gambling is regulated while online sports betting exists in an unregulated gray area. Physical gambling activities, including casinos, are regulated under Law No. 9050 (Ley sobre el Impuesto a Casinos y Empresas de Enlace de Llamadas a Apuestas Electrónicas), which assigns licensing, oversight and supervision responsibilities to the Ministry of Public Security for both casinos and companies offering related services (1). Physical casinos are authorized to operate as complementary services to the national hotel industry and must comply with established tax obligations under this legislation, which has been in force since its publication in the Official Gazette on July 27, 2015.
Currently, there is no formal legal framework in Costa Rica that allows companies to operate online gambling or sports betting targeted at Costa Rican citizens, outside of physical casinos and the national lottery. The Junta de Protección Social (JPS) is the only government entity that could, under Law No. 8718, regulate or authorize operators to provide online gaming services to local residents (1). However, implementing such regulation would require the creation and implementation of formal regulations and a national bidding process after enabling Regulation 100, which has not yet occurred.
"The Junta de Protección Social (JPS) is the only entity that could, under Law No. 8718, regulate or authorise operators to provide online gaming services to locals or residents."
Despite the lack of formal online gambling regulation, many international gambling operators maintain offices in Costa Rica due to the country's favorable business environment and territorial tax system, which exempts income earned outside Costa Rica from taxation. These operators typically serve international markets rather than Costa Rican residents, and while they can obtain data processing licenses from local municipalities, these are not true gambling licenses (2). For Costa Rican residents, accessing international sports betting sites remains technically possible, though they operate in an unregulated environment without the consumer protections that formal regulation would provide. The government has been considering moves toward formal regulation, particularly as neighboring countries in Latin America have begun implementing comprehensive online gambling frameworks.
Source:
https://www.gamblinginsider.com/magazine/1182/costa-rica-effective-regulation-is-the-industrys-path-forward
https://www.jps.go.cr/
Last updated: 24-07-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
