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Operating in Curaçao: tax, ads and compliance

RegulatedLicensed: online casino, sports betting, poker, lottery.Updated Research revised 23 Oct 2026 (Deep AI Scan of 59 official documents, first researched 23 Oct 2026).Framework 2024The year Curaçao's current gambling law took effect; the rules on this page come from it and the changes made since.TransitioningThe rules are changing: a new law or licensing regime is being introduced or phased in.
Checked by our research teamChecked

How this page was researched

  1. Quick AI overview

    A first AI summary of the rules.

  2. Deep AI Scan

    Every question of our regulatory checklist, answered from 59 official documents: the law, the regulator's own pages and its register.

  3. Checked by our research team

    Every figure traced to the document and sentence that states it.

  4. Compliance reviewNext

    The full research report goes to our compliance team next.

  5. Signed off

    Dated here when compliance approves it.

Across every Curaçao page: 163 official websites, 568 pages cited, 299 sourced data points. See the sources

Request the research reportHow we research
PlayersOperatorsGet licensed

Curaçao now licenses operators directly under the 2024 LOK, with indefinite licences, fixed fees and no gambling tax; a local-substance duty applies from 1 April 2027, and a CGA licence alone is enough in almost none of the markets we have researched.

Gaming taxNo GGR taxUpfront (first year)From €52,192Licence termIndefiniteDecision timeUp to 28 weeksActive licensees180 to 472

Product by product

Every applicant needs a Curaçao N.V. or B.V. with its statutory seat in Curaçao, and a supplier licence is mandatory from 24 December 2026.
Online gambling products in Curaçao: status, licence, tax and rules
ProductStatusLicensed byTaxKey restrictionAdvertising
Online casino and slotsLicensableCGA, online gaming licence (B2C)No gambling tax; profit tax 15% on the first 500,000 of taxable profit, 22% above. Turnover tax exempts casino games, but the law does not say whether remote casino is coveredGames must be certified by a CGA-approved laboratory; deposit limits and cooling-off must be offered; no RTP or stake cap setAllowed for licensed operators; not restricted by channel, but content rules apply (no misleading or excessive-play appeals, nothing aimed at vulnerable people)
Sports bettingLicensableCGA, online gaming licence (B2C)No gambling tax; profit tax 15% and 22%One licence for all remote games; the CGA can attach minimum and maximum stakes as licence conditionsAllowed for licensed operators; not restricted by channel, but content rules apply (no misleading or excessive-play appeals, nothing aimed at vulnerable people)
Poker and peer-to-peer gamesLicensableCGA, online gaming licence (B2C)No gambling tax; profit tax 15% and 22%Same single licence; the application form lists sport exchange, bingo and poker as peer-to-peer activitiesAllowed for licensed operators; not restricted by channel, but content rules apply (no misleading or excessive-play appeals, nothing aimed at vulnerable people)
Lotteries and bingoLicensableCGA, online gaming licence (B2C)No gambling tax; turnover tax 9% on lotteries and bingo; profit tax 15% and 22%Pooled-prize games such as lotteries are listed on the application form; land-based lotteries and bingo sit under older ordinancesAllowed for licensed operators; not restricted by channel, but content rules apply (no misleading or excessive-play appeals, nothing aimed at vulnerable people)
Game and platform suppliers (B2B)LicensableCGA, supplier licenceNo gambling tax; annual licence fee €24,490Mandatory from 24 December 2026 for critical services or goods; a B2C licensee may not buy them from unregistered suppliers from that date; only a Curaçao N.V. or B.V. qualifiesAllowed for licensed operators; not restricted by channel, but content rules apply (no misleading or excessive-play appeals, nothing aimed at vulnerable people)
Coming up24 Dec 2026Supplier licence duty starts

When must game and platform suppliers hold a Curaçao supplier licence?

From 24 December 2026 supplying critical services or goods in or from Curaçao without a CGA supplier licence is banned. From the same date a B2C licensee may not buy critical goods or services from unregistered suppliers. Until then the CGA says a B2B licence is not mandatory for entities serving Curaçao B2C operators. The local-substance duty for B2C licensees will not be enforced before 1 April 2027. The CGA's licensing portal was closed after a security incident.

Ordinance on Games of Chance (LOK) ↗CGA licence reclassification note ↗CGA local-substance postponement ↗CGA announcement on the new platform ↗

Regulator and player protection in Curaçao

Regulator
Curaçao Gaming Authority (CGA)
Application authority and enforcement body
Self-exclusion scheme
Per operator only
How players exclude themselves; what it covers is in the player guide
Mandatory RG controls
deposit limits
Deposit limits or reality checks the law requires operators to offer

Which casinos & betting sites are licensed in Curaçao?

See the full official list of licensed operators and their authorised domains.

Licensed operators in Curaçao →

Heads-up for operators

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Heads-up for operators

Every suggestion is checked against its source and approved by a person before the page changes.

Changes coming in Curaçao · last change 23 Oct 2026

  1. Note

    As of 23 October 2026: from 24 December 2026 suppliers of critical services and goods need a CGA supplier licence, and B2C licensees may buy them only from registered suppliers (LOK Art. 1.5, 5.16(4)); the local-substance duty of Art. 5.12 need not be met before 1 April 2027 (CGA, 23 January 2026). The guarantee fund for player balances (Art. 5.7), further marketing rules (Art. 5.6(2)) and the turnover-tax amendments (Art. 15.6) wait for decrees not yet published. No bill to amend the LOK appears in the gazette.

Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.

Getting licensed: apply to the CGA

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Getting licensed: apply to the CGA

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The licence, its cost and the steps are in the licence guide
4 licence types: Online gaming licence (B2C); Supplier licence (B2B); Certificate (Art. 5.17); and others. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide

Gambling tax: 0% of GGR

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Gambling tax: 0% of GGR

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Detail

No GGR gaming tax. Profit tax (winstbelasting): 15% on the first 500,000 of taxable profit and 22% on the excess; the tax office states the 2% E-zone rate applied up to and including 2022 and names none since. Turnover tax (omzetbelasting): casino games are exempt; lotteries, scratch cards, number games and bingo carry 9%; the general rate is 6%; the statute does not say whether remote casino games fall within the exemption.

Annual fees
B2C EUR 47,450 (EUR 24,490 National Treasury + EUR 22,960 CGA);
B2B EUR 24,490 to the CGA.

Bonus rules in Curaçao

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Bonus rules in Curaçao

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What the player can claim
Welcome bonus

Licensed operators: 180 to 472

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Licensed operators: 180 to 472

Every suggestion is checked against its source and approved by a person before the page changes.

As of 23 Oct 2026, 180 to 472 are on the register in Curaçao. Size your entry against this base before committing capital. Check them yourself on the official Curaçao Gaming Authority register, which lists each licensee and its authorised domains.

Markets that work like Curaçao

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Markets that work like Curaçao

Every suggestion is checked against its source and approved by a person before the page changes.

Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.

  1. Isle of ManChecked

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%.

  2. EstoniaChecked

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%.

  3. GibraltarResearched

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%.

  4. Antigua and BarbudaAI overview

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%.

  5. BelarusAI overview

    Online casino, betting, poker and lottery licensed; licensed market; GGR tax 0–10%.

Methodology & sources

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Methodology & sources

Every suggestion is checked against its source and approved by a person before the page changes.

The research behind our Curaçao coverage

Counted across every Curaçao page, not this page alone.

compiled 23 Oct 2026

163
official websites
regulators, legislatures, courts
568
pages cited
specific documents, not homepages
299
sourced data points
each traced to the instrument

Across every Curaçao page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.

The same research as a 155-page Curaçao report: every one of the 201 checklist questions, each answer cited to the instrument behind it.

Request the Curaçao report

Our Deep AI Scan took Curaçao through all 201 questions of our regulatory checklist, from 59 official documents, read on 23 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is due to go to our compliance team. Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.

How we research

The 10 documents this page relies on most

  1. Landsverordening op de kansspelen (LOK), P.B. 2024, no. 157 (CGA copy of the Publicatieblad text)Regulator
  2. License conditions for an indefinite-term online gaming license (B2C), effective 17 Dec 2025Regulator
  3. Responsible Gaming Policy, version 1.0, 21 February 2025Regulator
  4. License Fees under the LOK, version 2.0, 15 October 2025Regulator
  5. Operations Manual Guidelines, holder of an online gaming license (B2C), Art. 5.9 LOK, September 2026Regulator
  6. License conditions for an indefinite-term supplier license (B2B), effective 22 Dec 2025Regulator
  7. List of Certificate Holders according to Art. 5.17 LOK, last updated 31 August 2026Regulator
  8. Regulations for the combating of money laundering, financing of terrorism and proliferation (online games), version 10 January 2025Law
  9. Policy Guideline: Terms and Conditions, version 1.0, April 2026Regulator
  10. Supplier License Application Form (v3, listed 12 Oct 2026)Regulator

Also cited on this page

59 documents in all. Request the full research report for every source, answer by answer.

Looking for the player guide?
For consumer-facing information about gambling in Curaçao (tax on winnings, where to play legally, self-exclusion options), see the Curaçao player guide.
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Disclaimer. This page reflects the law as we understood it on 23 Oct 2026. Rules change: always check the current position with Curaçao Gaming Authority (CGA). We are not a legal adviser.