Costa Rica applies a territorial tax system: income from non-CR-resident players is not subject to CR corporate income tax. There is no gambling-specific GGR tax. CR-sourced income attracts standard corporate tax, and 13% IVA applies to CR-sourced services. This territorial exemption is the central tax advantage of the hub model.
Jurisdictions › Costa Rica › Tax
Costa Rica · Question 05 of 11
Tax: What is the tax take?
Favourable · Confirmed · AI-generated · Back to full Costa Rica report →
Key section parameters
| Jurisdiction | Costa Rica (CR) |
|---|---|
| Regulator | No dedicated gambling regulator (Ministerio de Hacienda / Municipal Patent Regime) |
| Favourability | Favourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Costa Rica applies a territorial tax system: income from non-CR-resident players is not subject to CR corporate income tax. There is no gambling-specific GGR tax. CR-sourced income attracts standard corporate tax, and 13% IVA applies to CR-sourced services. This territorial exemption is the central …