Is gambling legal in Costa Rica? The short answer is: partly, and under tight limits. The national lottery is a monopoly of a public body, the Junta de Protección Social (JPS). Casinos may only exist as part of hotels, every gaming table and slot machine must be authorised by the Ministry of Public Security (Ministerio de Seguridad Pública), and operators pay a special tax under Law 9050 of 2012. Private online casinos and sportsbooks aimed at people living in Costa Rica have no licensing system at all, so they operate in an unauthorised grey or illegal market.
Readers from China face a second layer of rules: even abroad, Article 303 of the PRC Criminal Law still applies to organising gambling, running gambling operations and organising Chinese citizens to gamble outside China. This page covers regulation only: who supervises, how licensing works, how taxes are charged, age and advertising rules, reform bills now before Congress, and the legal risks for Chinese citizens, as of October 2026.
The legal framework: a century-old law plus a tax law
Costa Rica has no single gambling code. The rules are spread over several laws:
| Law | Year | Main content |
|---|---|---|
| Law No. 3, Gaming Law (Ley de Juegos) | 31 August 1922 | Bans games that depend on chance and stakes in principle; its regulations list permitted games (billiards, dominoes, etc.) and prohibited ones (roulette, poker, blackjack, baccarat, dice, etc., unless another law authorises them) |
| Law 8718 | 2009 | The JPS runs the national lotteries and passes the proceeds to social welfare bodies |
| Law 9050 | July 2012 | Special taxes on casinos and “electronic betting call-connection companies”; conditions for casinos |
| Law 10759 | Published 22 October 2025 | Repeals Arts. 12–14 and 19–21 of the Gaming Law; pushed by a billiards association to free billiards from gambling restrictions |
Note that the regulation barring minors from gaming venues (Art. 10) was struck down by the Constitutional Chamber in 1999, so age limits now rest mainly on operator practice and other rules, as explained below.
Who regulates: no single gambling authority
Costa Rica’s gambling regulators are fragmented; there is no single body comparable to Macao’s Gaming Inspection and Coordination Bureau:
- Junta de Protección Social (JPS): the only legal operator of national lotteries, including traditional draws, instant tickets and Lotto; proceeds fund social programmes.
- Ministry of Public Security (MSP): authorises each casino gaming table and slot machine and fines unauthorised tables or machines.
- Tax Administration (Dirección General de Tributación, Ministry of Finance): collects and audits the Law 9050 taxes.
- Municipalities: keep their power to issue local business licences (patentes) under Art. 6 of Law 9050.
- Costa Rican Tourism Institute (ICT): rates hotels, and new casinos may only open in hotels of four stars or more.
The original text of Law 9050 is available in the copy published by the Municipality of Goicoechea.
Land-based casinos: four-star hotels and up only
Under Article 3 of Law 9050, new casino authorisations go only to first-category hotels rated four stars or higher by the ICT. The casino must complement the lodging business and may not take up more than 15% of the hotel’s built area. Casinos that were already operating lawfully in three-star hotels or outside hotels before the law keep their acquired rights, but any expansion must follow the new rules.
- Hotel ratingICT first-category hotel, four stars or more
- Casino sizeNo more than 15% of the hotel’s built area
- Equipment approvalMinistry of Public Security authorises each table and slot machine
- Local licenceBusiness licence from the municipality
- Monthly taxFile and pay within the first 15 calendar days of the next month
For the games on offer and what ID foreign visitors need, see our Costa Rica casinos guide.
Online gambling: no legal private channel for residents
Costa Rica has long hosted customer-service and data centres for offshore sportsbooks. Law 9050 charges these “electronic betting call-connection companies” an annual tax based on headcount, but this is a tax, not an online gambling licence. Industry sources broadly agree that such companies may serve only customers abroad and may not target Costa Rican residents; there is currently no dedicated online gambling licence and no unified online regulator.
Bottom line: private online casinos and betting sites that serve players in Costa Rica are operating without authorisation. We do not describe or recommend any such sites. The JPS has also warned that online gambling sites have misused its brand and may be scams. For more on the online rules, see Costa Rica online casino regulation.
Gambling taxes: operators pay, players mostly do not
Costa Rica’s gambling taxes fall mainly on operators. Law 9050 uses the “base salary” (salario base) as its unit, set at ¢462,200 for 2026. At about ¢454 per US dollar (23 October 2026) and the RMB central parity of 6.7220 per dollar (16 October 2026), CNY 1 is roughly ¢67.6.
| Tax item | Rate | 2026 amount (approx. RMB) |
|---|---|---|
| Casino net income | 10%, monthly | Based on actual net income |
| Each gaming table | 60% of a base salary, monthly | ¢277,320 (about CNY 4,100) |
| Each slot machine | 10% of a base salary, monthly | ¢46,220 (about CNY 684) |
| Unauthorised table or machine | Fine of 10 base salaries each | ¢4,622,000 (about CNY 68,000) |
These taxes are not deductible for income tax, and the revenue is earmarked for prison infrastructure and police equipment. For players, La Nación reported in December 2024 that Costa Rica currently does not tax JPS lottery prizes; the government proposed a 25% tax on prizes above half a base salary in 2020, but the bill was archived in 2022. Whether casino winnings must be declared depends on your personal tax residence, so ask a local accountant. For Chinese tax residents reporting foreign income, see the tax-residency material in our Leaving China guide.
Gambling age and advertising rules
Costa Rica’s gambling age is not spelled out in the current gambling-specific rules: the regulation barring under-18s from gaming venues was annulled by the Constitutional Chamber. In practice the age of majority is 18 and hotel casinos generally admit adults only and check ID; the pending Bill 25.600 would tighten identity checks. All gambling content on this site is intended for readers aged 18 and over.
On advertising, there is no dedicated gambling advertising law; ads fall under general consumer protection rules and must not mislead consumers. Promoting unauthorised gambling sites to local residents has no legal basis in the first place.
Reforms in 2025–2026
- Bill 25.057 (filed June 2025): would have toughened penalties for illegal lotteries, sports betting and electronic gaming and extended regulation to online platforms and apps. In January 2026 the Security and Drug Trafficking Committee issued a negative majority report (5 votes to 3), leaving the Plenary to decide its fate, and it has not advanced since.
- Bill 25.600 (filed 21 May 2026, before the Social Affairs Committee): would make the JPS the country’s sole gambling regulator and inspector, with software audits, real-time monitoring, geoblocking of illegal platforms, identity checks, and 2 to 6 years in prison for organising or financing illegal gambling. Its preamble estimates that about 53% of lottery and sports-betting activity takes place outside the JPS framework, costing the social-protection system around ¢297 billion (about CNY 4.4 billion) in lost revenue a year. As of October 2026 it is still in committee and is not law.
To compare rules across the region, see Panama gambling laws, Mexico gambling laws and Chile gambling laws.
What Chinese citizens should know: Chinese law still applies
Article 303 of the PRC Criminal Law covers the crimes of gambling and of running a gambling business. Criminal Law Amendment XI, in force since 1 March 2021, added the offence of organising PRC citizens to gamble abroad (组织参与国（境）外赌博罪): where the amounts are huge or the circumstances otherwise serious, it is punished under the rules for running a gambling business, and it covers both physical casinos and cross-border online gambling. Recruiting Chinese gamblers in Costa Rica, acting as an agent for online gambling or running payment channels for it could therefore lead to prosecution on return to China.
This page is a general overview of the law, not legal advice, and does not encourage gambling of any kind. Please read our disclaimer.
Responsible gambling and where to get help
If you or a family member show signs of losing control (borrowing to gamble, hiding losses, being unable to stop), seek help early. Costa Rica has Gamblers Anonymous (Jugadores Anónimos) self-help groups meeting in San José, and the public health service CCSS can refer patients to mental-health care through its primary clinics (EBAIS). Family members in China can call the local 12320 health hotline for information on psychological support.
There is far more to Costa Rica than casinos, from volcanoes to rainforest national parks: see Costa Rica landmarks. For the full picture before moving, read our Costa Rica moving and living guide.
FAQ
Is gambling legal in Costa Rica?
Partly. The JPS national lottery is legal; casinos in qualifying hotels with equipment approved by the Ministry of Public Security may operate legally; private online casinos and sportsbooks for local residents have no licensing system and are unauthorised.
Who regulates gambling in Costa Rica?
There is no single regulator: the JPS runs lotteries, the Ministry of Public Security approves casino equipment, the Tax Administration collects the taxes, and municipalities issue local licences. Bill 25.600 would centralise regulation in the JPS but has not passed.
Are lottery winnings taxed in Costa Rica?
According to the latest public reporting (December 2024), JPS lottery prizes are not taxed; the 25% prize tax proposed in 2020 did not pass. Chinese tax residents should still check their obligation to report foreign income in China.
Is it illegal for a Chinese citizen to play in a Costa Rican casino?
Playing as a tourist in a licensed local casino does not break Costa Rican law, but organising or recruiting Chinese citizens to gamble abroad, or taking part in running cross-border online gambling, may violate Article 303 of the PRC Criminal Law.
Sources
- Law No. 9050, Tax on Casinos and Electronic Betting Call-Connection Companies (full text, Municipality of Goicoechea) (accessed October 2026)
- Regulations to the Gaming Law (Municipality of Escazú) (accessed October 2026)
- Law 10759 repealing Arts. 12–14 and 19–21 of the Gaming Law (Bufete de Costa Rica, law firm) (accessed October 2026)
- Bill file 23.901 (Delfino.cr legislative tracker) (accessed October 2026)
- Bill file 25.057 (Delfino.cr legislative tracker) (accessed October 2026)
- Bill 25.057 stalls (Focus Gaming News, 20 January 2026) (accessed October 2026)
- Bill file 25.600 (Delfino.cr legislative tracker) (accessed October 2026)
- Deputy Esmeralda Britton pushes bill to modernise the JPS (El Observador, 22 May 2026) (accessed October 2026)
- Illegal operators dominate Costa Rica’s gambling market (Parameter, 28 May 2026) (accessed October 2026)
- How much tax is paid on lottery prizes? (La Nación, 14 December 2024) (accessed October 2026)
- 2026 base salary set by the Judiciary (El Observador, 24 December 2025) (accessed October 2026)
- Dollar–colón exchange rate (The Tico Times, 24 October 2026) (accessed October 2026)
- RMB central parity 6.7220 per USD (China Economic Net, 16 October 2026) (accessed October 2026)
- Criminal Law Amendment XI in force 1 March: cross-border gambling criminalised (China News, 23 February 2021) (accessed October 2026)
- Gambling addiction can become a serious problem (La Nación, 27 November 2022) (accessed October 2026)
- Gambling Laws and Regulations in Costa Rica (Altenar, industry source, background only) (accessed October 2026)
- G3 Newswire: summary of Bill 25.600 (trade media) (accessed October 2026)
- Bufete de Costa Rica: Law 10759 (Alcance 136 to La Gaceta 198, 22 Oct 2025) (accessed October 2026)
