Countries › Costa Rica › Guide › 12. Sectors › Casinos and online betting call centres in Costa Rica: the Ley 9050 taxes

Casinos and online betting call centres in Costa Rica: the Ley 9050 taxes

Last verified: 2026-10-30 · Status: Stable

Costa Rica taxes casinos and companies that receive and process electronic betting data under Ley 9050. Casinos pay 10% of net income plus a monthly charge per gaming table and slot machine, and new casinos are allowed only inside hotels of four stars or more. Betting data companies pay a fixed annual tax of 57, 85 or 113 salarios base depending on headcount. None of these taxes is deductible for income tax.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent.

Key facts

Casino tax on net income	10 %Ley 9050 art. 1, as of 2026-10-30 · in force
Monthly charge per gaming table	0.6 salarios baseLey 9050 art. 1, as of 2026-10-30 · in force
Annual tax, betting data company up to 50 employees	57 salarios baseLey 9050 art. 4, as of 2026-10-30 · in force
Annual tax, betting data company with 100 or more employees	113 salarios baseLey 9050 art. 4, as of 2026-10-30 · in force

The rule

1. Casinos pay monthly, together: 10% of net income from authorised casinos; 60% of a salario base per authorised gaming table; and 10% of a salario base per authorised slot machine; returns and payment within the first 15 calendar days of the next month.
Cost to do it: Per table 60% and per slot 10% of the ₡462,200 salario base each month (2026).
Example: Per table ₡277,320; per slot ₡46,220 a month. / About US$609.74 and US$101.62 a month.Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, art. 1, 2012-07-09 official text · verified 2026-10-30

2. Running prohibited or unauthorised games, or unauthorised slot machines, is fined ten salarios base per table or machine, collected by the Ministerio de Seguridad Pública.
Cost to do it: 10 salarios base per table or machine.
Example: ₡4,622,000 / US$10,162.26Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, art. 2, 2012-07-09 official text · verified 2026-10-30

3. Casinos can only be authorised in first class hotels of four stars or more per ICT, as a complement to lodging, inside the hotel building in no more than 15% of its area; casinos already authorised in 2012 keep their rights but expansions follow the new rule.Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, art. 3 and 7, 2012-07-09 official text · verified 2026-10-30

4. Companies receiving and processing data generating electronic bets pay an annual tax by number of direct employees: up to 50, 57 salarios base; 51 to 99, 85 salarios base; 100 or more, 113 salarios base, paid in quarterly instalments on the income tax calendar.Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, art. 4, 2012-07-09 official text · verified 2026-10-30

5. Municipalities keep their power to grant permits and licences, the Dirección General de Tributación administers the taxes under the tax code, and the taxes are not deductible for income tax.Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, art. 6, 8, 9 and 11, 2012-07-09 official text · verified 2026-10-30

6. The law took effect three months after publication in Gaceta 156 of 14 August 2012, on 15 November 2012.Ley 9050, Ley de Impuesto a Casinos y Empresas de enlace de llamadas de apuestas electrónicas, final clause, 2012-07-09 official text · verified 2026-10-30

Direct employees	Salarios base	CRC a year	USD a year
Up to 50	57	₡26,345,400	US$57,924.89
51 to 99	85	₡39,287,000	US$86,379.23
100 or more	113	₡52,228,600	US$114,833.56

Annual tax on electronic betting data companies (Ley 9050 art. 4) at the 2026 salario base of ₡462,200 and ₡454.82 per US dollar.

Worked example

A hotel casino with 12 tables and 150 slots and ₡80,000,000 of monthly net income pays 10% (₡8,000,000), plus 12 × ₡277,320 and 150 × ₡46,220: total ₡18,260,840 a month (about US$40,149.60). A sportsbook support centre with 120 employees pays ₡52,228,600 a year (about US$114,833.56) in quarterly instalments.

Step by step

Obtain the hotel ICT classification and Ministerio de Seguridad Pública authorisation for each table and machine.
Obtain the municipal licence.
Register with the Dirección General de Tributación for the Ley 9050 taxes.
File monthly casino returns by the 15th, or pay the betting data tax quarterly.

Common traps

Ley 9050 taxes are not deductible, so the effective income tax burden rises.
The headcount band counts only direct employees; crossing 50 or 100 moves the whole tax up a band.
New casinos outside four star hotels are not allowed.

Sources

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