In Costa Rica online gambling industry is not regulated - there is no supervising authority in the country that issues this type of licenses. However, a company can apply for a 'data processing license' and carry out all type of online gaming operations under this license. 

Companies can execute online gaming or online casino activities under the 'data processing license'. This type of license covers all the types of online gaming and is issued by local municipality. As there are multiple municipalities, prerequisites necessary for obtaining the 'data processing license' may vary depending on the location.

Companies can execute all types of online gaming or online casino activities under the 'data processing license'. Due to the absence of online gambling regulations, Costa Rica-based companies that run online gaming business are self-regulated and not subject to the supervision, monitoring, and testing.  there is no betting or gaming tax. Consequently, exempted from taxation on online gambling, however, they may still be subject to the tax rates applied to “data processing license” holders. Yet despite this, these rates are quite low for the gambling industry.

You will need to have a local office and hardware based in Costa Rica.

At least 1 director and at least 1 shareholder are required. Shareholders can be natural person or a legal entity without any nationality or residence restrictions. 

There is no tax payable on any revenue generated outside Costa Rica-online gaming company. As all revenue is generated outside of the country rather than within, the authorities do not impose taxation on these companies. 

The process if fully remote. 

Costa Rica gambling sites aren’t allowed to process gambling proceeds in through a Costa Rican bank. They must have a bank account in another jurisdiction.

The licensing process usually takes around 2-4 months if all the documents are in order. Application timeframe will depend on the complexity of ownership structure, commercial proposition, and cooperation of the related parties since the application process runs in close collaboration with an applicant.