iGAMING REGULATION IN COSTA RICA

Inearly 2026, the Legislative Assembly of Costa Rica rejected Bill No. 25,057 (the “Bill”),which had been introduced to modernize the national gambling regulatory framework. The Bill proposed,among other things, the introduction of a mandatory licensing regime forgambling activities and measures aimed at addressing unlicensed and offshore operations.

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As aresult, the existing regulatory model remains unchanged, allowinggambling-related businesses to continue operating from Costa Rica under thecurrent legal and corporate structuring framework.

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CostaRica therefore continues to be regarded as an attractive jurisdiction forgambling companies. The key features of this model, as well as the practical advantages it offers to market participants, are outlined in White Square’s review.

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