Curacao is one of the island that makes up the Dutch Caribbean (previously acknowledged as the Netherlands Antilles). It’s one of the oldest operating online gambling regulators and as such is a fairly well-known e-gaming administrator.

One of the appealing features, other than its stunning location, is its low barrier of the entrance and lack of market constraints. The administration allows gaming businesses a low tax rate and master licensees often offer new entrants a single out of the box gaming package which includes, a license and hosting.

Incorporation & obtaining license time: 2-4 weeks

Minimum paid up capital: No minimum capital requirement

License fee: £ 922 + VAT


Curacao is also attractive for the uniformity of its gambling legislation. Only one permit is required for any type of gambling service. It doesn’t matter if you run a club, a sportsbook, or a website that gives it all; one license is all that’s required.

Curacao online casino license has another excellent advantage: after getting it your income tax will be only 2%. It is a really low tax, correlated to other nations that offer their gambling licenses to online casinos and betting businesses. It indicates that the jurisdiction of Curacao is an ideal chance to evolve your business significantly quicker than your opponents do and to get significantly higher profits. The license of Curacao is identified by many nations all over the world, so you will have a huge potential consumer base after getting it. A stable tax rate is another edge of Curaçao eGaming license. The 2% E-Zone rate will survive at least until 2026. It indicates that you will have sufficient time to develop your gambling business if you start the process of license approval right now.

The most essential conditions which need to be complied with are:

  • Ultimate beneficial ownership of the legal entity should be disclosed upon request to the tax administrations;
  • Only authorized entities with a capital split into shares may conduct activities in an E-zone;
  • The actions must in principle be centered on trading or providing services to businesses or persons placed outside Curaçao;
  • The business actions of the legal object must contribute to the financial growth of Curaçao either by generating foreign currency or employment;
  • The financial records of the entity are needed to be drawn up in accordance with commonly allowed accounting measures and need to be evaluated by a qualified auditor;
  • Transfer price estimates for goods and services rendered in inter-company relations should not differ largely from generally acquired methods, like the OECD transfer pricing guidelines.
Notable features

General information

Company structure

  • Minimum 2 shareholders Who can also be a legal person, no nationality or residency limitation
  • Minimum 1 director Who can also be a legal person, no nationality or residency limitation


  • Beneficial owners’ details – Not part of a public record
  • Shareholders’ details – Are part of a public record
  • Directors’ details –Are of a public record


  • 0% tax on gross bets
  • 2% corporation tax for e-Zone organizations that retain annual compliance
  • No VAT, Sales Tax or import duties
  • No restriction on dividend withdrawals.

Accounting requirements – Primary reports should be submitted.

Secretary – Needed

Registered Agent – Needed

Registered office – Servers needs to be establish in the Curacao EZone

Local employees – Not Needed

Company name

Language: English

  • Letters: Any
  • Names holding royal, political, foreign, and financial or other signs are forbidden
  • Names that are misleading or deceitful are forbidden
  • Identical or nearly identical names are forbidden
  • Offensive names are forbidden
  • Names Requiring Consent or a Licence: Bank, trust, insurance, assurance,  fund management, investment fund, reinsurance, trustees, buildings society, finance

In order to receive a license, the subsequent steps will be carried out:

  • Drafting a power of attorney allowing members from our staff to prepare the license
  • Registering a company
  • Development of all important documents for
  • Transferring all papers for the signature of the customer and for them to be notarized and approved in the country where the client is residing
  • Opening an offshore bank account
  • Creating a Business Plan for the Corporation

Account opening in a European Bank

Documents Required

If you are thinking of getting Costa-Rica Online Gambling permit, kindly provide the following papers:

  • Notarized copy of valid passport (each of Administrator/Director or Shareholder)
  • Notarized copy of proof of residence (e.g. Utility bill of each Director)
  • Salvadoran Tax Payers Identification Card- for each shareholder
  • Bank reference (of each Administrator/Director)
  • 2 Character reference Letter issued by professionals (of each Administrator/Director and Shareholder)
  • Complete CV dated and signed by the applicant (of each Administrator/Director and Shareholder)
  • Diploma of higher education
  • Notarized criminal record

In case the shareholder is a business, it is expected to provide:

  • Certified correct copy certificate of registration
  • List of stockholders
  • Copy of the last annual/financial return
  • Apostilled Certificate of Good Standing

Additional Due diligence may be appointed by Government Authorities*:

Original documents that prove the source of capital