🇵🇦For operators · Tax, marketing & compliance
Operating in Panama: 10% tax, ad limits
Panama licenses online casino, betting and poker through the JCJ: one contract, a .pa domain per licence and 10% of gross revenue. Ley 527 of 2026 tightened player protection and gave the JCJ blocking orders against unlicensed sites; it did not ban advertising.
Product by product
Every online operator needs a JCJ contract and one Licencia de Juego per .pa domain, with offices and a call centre in Panama.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online casino and slots | Licensable | JCJ: Contrato de Administración y Operación plus one Licencia de Juego per .pa domain | 10% of gross revenue (bets less prizes), monthly | No quota of contracts, but at most five licences, so five domains, per contract. A .pa domain, offices and a call centre in Panama are required. Nobody may operate or advertise without a JCJ contract, foreign licences included (Res. 11 art. 2(7)-(8)); Ley 527 arts. 12-13 let the JCJ order internet providers to block unlicensed sites. | Advertising allowed for JCJ-contracted operators only, and every advertisement must carry the warning 'Jugar Responsablemente también es parte del juego' |
| Online sports betting | Licensable | JCJ: same contract, Licencia de Juego for sports events | As for Online casino and slots | Covers sports events, car races and greyhounds. Bets on amateur sport and on elections for public office are prohibited; horse racing is excluded from the Internet regime. | As for Online casino and slots |
| Online poker | Licensable | JCJ: same contract, Licencia de Juego for poker | As for Online casino and slots | Named in the licence definition; bets between players are allowed. | As for Online casino and slots |
| Lottery | State monopoly | Lotería Nacional de Beneficencia (state institution); no licence for private operators | Not applicable to private operators | Lotteries sit outside the Internet regime, so a private operator cannot offer them online. | Not applicable to private operators |
Coming up28 Nov 2026About 28 Nov 2026
When does Ley 527 start to bite for online operators?
Ley 527 of 28 May 2026 requires the Executive to issue its regulation within six months of promulgation, so by about 28 November 2026. It will set the technical and health standards (art. 4). It also funds an addiction treatment centre from 0.5% of the annual revenue operators already pay the Treasury, which is a share of existing payments and not an extra levy. The law has no advertising ban. As of 9 November 2026 no regulating decree had been found.
Regulator and player protection in Panama
Regulator
Application authority and enforcement body
Self-exclusion scheme
JCJ self-exclusion register: two years
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
Heads-up for operators
2 items · last change 9 Nov 2026
Ley 527 of 28 May 2026 on problem gambling is in force, but the Executive must issue its regulation within six months of promulgation (art. 14), so by about 28 November 2026; no regulating decree had been published as of 9 November 2026. The regulation is to set the technical and health standards for the law's spending and time limits, risk alerts and biometric identity and age checks (arts. 3-4, 8).
Ley 527 regulation due
The Executive must regulate the law within six months of promulgation; none published as of 9 November 2026.
Source: 1
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 JCJ
The licence, its cost and the steps are in the licence guide
One licence: Contrato de Administración y Operación with Licencias de Juego (online) (As long as the contract (no term in years stated)). Year-1 budget From B/.650k. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax: 10% of gross revenue, monthly
Detail
The State's take from an online operator is the 'Participación en los Ingresos': 10% of gross revenue ('Ingresos Brutos', bets collected less prizes paid), the same for every online game, paid within the first ten calendar days of each month with a monthly gross-revenue report (Res. 11/2020 arts 3, 15, 39, 43).
Late payment costs 1% a month, and three months unpaid can lead to an emergency order or termination of the contract. Ley 527 of 2026 art. 5 earmarks 0.5% of the annual revenue operators pay to the Treasury for an addiction treatment centre; it is a share of what they already pay, not an extra charge.
Corporate income tax is 25% for companies whose main activity is operating games of chance (Código Fiscal art. 699); ITBMS (7%) exempts betting at casinos, racetracks and State concessions, a list that does not name Internet gaming.
No minimum participation and no annual licence fee apply online.
Which foreign licences Panama accepts
Panama recognises none of these 8 foreign licences.
BlockedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGC) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not recognised: a person holding a licence from another jurisdiction may not advertise or operate in Panama without a JCJ contract (Res. 11/2020 art. 2(8)), and the JCJ may order unlicensed sites blocked (Ley 527 arts. 12-13).
Bonus rules: welcome bonuses allowed
Inducement ads: Allowed
No Panamanian instrument regulates bonuses, free bets or wagering requirements; Ley 527 of 2026 did not ban advertising them.
What the player can claim
- Welcome bonus
- Allowed
- VIP schemes
- Allowed
- Loyalty schemes
- Allowed
- Cashback
- Allowed
No rule caps or bans bonuses; the system must report promotional credits on request.
What the operator can advertise
- Mandatory disclaimer
Jugar Responsablemente también es parte del juego
- Placement rule
- All advertising and promotion, in any medium, with a mention of the JCJ's Sección de Juego Responsable
- Penalties
Up to B/.100,000 per infringement, doubled on repeat
Suspension or cancellation of the Licencia de Juego
No advertising to people on the self-exclusion register.
Advertising: limited
Only operators holding a Contrato de Administración y Operación with the Junta de Control de Juegos (JCJ) may advertise Internet gambling in Panama; a licence from another jurisdiction does not count (Res. 11/2020 art. 2(7)-(8)). No channel, watershed or content rule is set: every advertisement or promotion, in any medium, must carry the warning 'Jugar Responsablemente también es parte del juego' and mention the JCJ's Sección de Juego Responsable (MEF-RES-2022-2900), and nothing may be sent to people on the self-exclusion register (Res. 5 of 2022 art. 8). Ley 527 of 2026, which began as Bill 403, contains no advertising ban: its art. 12 lets the JCJ order the blocking of unlicensed operators that offer or advertise gambling.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Restricted | Licensed operators only, with the mandatory warning. No search-specific rule.23 |
| Meta (FB/IG) | Restricted | Licensed operators only, with the mandatory warning. No social-media or influencer rule; an influencer promoting an unlicensed operator falls under art. 2(7).23 |
| TV & Radio | Restricted | Licensed operators only, with the mandatory warning. No broadcast rule and no watershed.23 |
| Sponsorships | Restricted | Licensed operators only. No sponsorship, shirt or stadium rule.23 |
| Digital OOH | Restricted | Licensed operators only, with the mandatory warning. No outdoor rule.23 |
Channel rules for Panama reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Panama enforces against unlicensed operators
The JCJ enforces through its contracts: fines, suspension and cancellation of licences, emergency orders, and, since Ley 527 of 2026, blocking orders to internet providers. No suspension, revocation or blocking order is published.
- Breaches of the Decree Law and its regulations carry fines of up to B/.100,000, doubled on repeat, or suspension or cancellation of the Licencia de Juego (Decreto Ley 2 arts 97-98 as replaced by Ley 49 of 2009; Res. 11/2020).
- Ley 527 adds fines of B/.25,000 to B/.100,000 for platform operators, and B/.300,000 to B/.1,000,000 per infraction for telecom operators and internet providers that ignore a blocking order (arts. 11-13).
- Unauthorised operation is an administrative infraction, not a crime; no penalty on players appears in the law.
- The JCJ publishes no list of suspended or revoked licences.
Licensed operators in Panama
Notable licensed operators
Traps operators hit in Panama
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
A .pa domain and a Panama office
Each Licencia de Juego covers one .pa domain, at most five per contract, and the operator must keep offices and a call centre in Panama and show their address on the site (Res. 11/2020 arts 16, 29(2), 31).
Sources2
Five years in the industry
The majority shareholder or the president must have at least five years of experience in the gaming industry, and every director, officer and shareholder needs a Certificado de Idoneidad (Res. 11/2020 arts 6, 18-19).
Sources2
B/.600,000 of bonds before launch
A B/.500,000 performance bond and a B/.100,000 prize bond renewed each year, on top of B/.50,000 key money per licence; no instrument says when the bonds are released.
Sources2
Ley 527's rules are not yet written
Biometric identity and age checks, spending and time limits and risk alerts are law, but the technical standards come in a regulation due by about 28 November 2026.
Sources1
Late payment can end the contract
The 10% participation is due within the first ten days of each month; late payment costs 1% a month and three months unpaid can lead to an emergency order or termination (Res. 11/2020 art. 15).
Sources2
Timeline: rules in force
- 27 Oct 2026
Lotería Fiscal Digital
The approved procedure sets participation, drawing, prize, and supervision rules for the digital lottery. The page gives no commencement date.
Source: 8Checked 9 Nov 2026
- 28 May 2026
Ley 527 on problem gambling
Biometric checks, player limits, treatment fund, fines and blocking orders; no advertising ban.
Source: 1
- 2022
Self-exclusion and website warnings
Res. 5 and Res. 28 of 2022 (self-exclusion register, online platforms) and MEF-RES-2022-2900 (warnings).
Source: 4
- 6 Mar 2020
- 2009
- 2002
Online Gambling Framework Established
The JCJ adopted Resolution No. 65 to begin licensing online gaming operators, initially focused on companies serving only international markets.
Source: 9
- 1998
Decreto Ley 2
Restructures the JCJ; the State alone exploits games of chance, directly or through contracts.
Source: 6
Operator myths vs reality in Panama
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythLey 527 (Bill 403) banned gambling advertising.
- MythThe 2026 levy is 0.05% of profits.Reality
Ley 527 art. 5 funds a treatment centre from 0.5% of the annual revenue operators already pay the Treasury: a share of those payments, not an extra levy.
Sources1
- MythA Panama licence runs for five years.
- MythThere is an offshore-only licence and a local one.Reality
There is one regime: Resolución 11 of 2020 replaced Resolución 65 of 2002 and covers players inside and outside Panama.
Sources2
Markets that work like Panama
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.
- PeruReviewedBelgiumCheckedGuineaAI overview
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 10–20%; most ad channels restricted; foreign licences mostly blocked.
- NamibiaAI overview
Online casino, betting, poker and lottery licensed; licensed market; GGR tax 10–20%; most ad channels restricted.
- SpainReviewed
Online casino, betting, poker and lottery licensed; licensed market; tax on GGR; most ad channels restricted; foreign licences mostly blocked.
Methodology & sources
The research behind our Panama coverage
Counted across every Panama page, not this page alone.
compiled 9 Nov 2026
7
official websites
regulators, legislatures, courts
53
pages cited
specific documents, not homepages
248
sourced data points
each traced to the instrument
Across every Panama 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 66-page Panama report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Panama reportOur Deep AI Scan took Panama through all 201 questions of our regulatory checklist, from 33 official documents, read on 9 Nov 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.
Documents cited on this page
- 1Ley No. 527 of 28 May 2026 on preventing and controlling problem gambling (Gaceta Oficial 30534-B)
- 2Resolución No. 11 of 6 March 2020 of the JCJ Pleno: games of chance through the Internet (replaces Res. 65/2002)
- 3Resolución MEF-RES-2022-2900 of 31 October 2022: responsible-gambling measures for operators and websites
- 4Resolución No. 5 of 3 June 2022 of the JCJ Pleno: self-exclusion procedure
- 5Ley No. 49 of 2009 (arts 42-53 amend Decreto Ley 2 of 1998)
- 6Decreto Ley No. 2 of 10 February 1998 (Gaceta Oficial 23,484), original text (JCJ library)
- 7MEF: Secretaría Ejecutiva Junta de Control de Juegos
- 8-MEF aprueba la Lotería Fiscal Digital-
- 9Source
The 10 documents this page relies on most
- Resolución No. 11 of 6 March 2020 of the Pleno of the JCJ (games of chance through the Internet; it modifies and replaces Resolución No. 65 of 25 October 2002)Regulator
- Gaceta Oficial Digital 30534-B of 28 May 2026: Ley No. 527 (measures for the prevention and control of problem gambling, 'ludopatía'), from Proyecto 403 of 2025Law
- Resolución MEF-RES-2022-2900 of 31 October 2022 of the Secretaría Ejecutiva of the JCJ (Gaceta Oficial 29674 of 1 December 2022): prevention measures in gaming rooms and operators' websitesRegulator
- Decreto Ley No. 2 of 10 February 1998 (Gaceta Oficial 23,484 of 17 February 1998), original text as published on the JCJ library pageLaw
- MEF: Secretaría Ejecutiva Junta de Control de Juegos (functions, responsible gambling, resolutions in force, legal base, library)Regulator
- Ley No. 49 of 2009 (reforms the Código Fiscal; arts 42-53 amend Decreto Ley 2 of 1998)Law
- Ley No. 8 de 15 de marzo de 2010 (Gaceta Oficial Digital 26489-A), tax reform: Código Fiscal art. 699 (ISR rates), ITBMS 7%, ISC on slot prizesLaw
- Resolución No. 5 de 3 de junio de 2022 del Pleno de la JCJ (Gaceta Oficial Digital 29560 of 20 June 2022): self-exclusion procedureRegulator
- Resolución No. 28 de 11 de noviembre de 2022 del Pleno de la JCJ (Gaceta Oficial Digital 29674 of 1 December 2022): adds arts 3-A, 7-A, 7-B to Res. 5 of 2022 (self-exclusion on Internet platforms)Regulator
- JCJ: Listado de proveedores actualizado 2020 (xlsx; the file's own note: updated 23 October 2020)Regulator
Also cited on this page
33 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 Panama (tax on winnings, where to play legally, self-exclusion options), see the Panama player guide.
Disclaimer. This page reflects the law as we understood it on 9 Nov 2026. Rules change: always check the current position with Junta de Control de Juegos (JCJ), a body of the Ministerio de Economía y Finanzas (MEF). We are not a legal adviser.