Is online gambling legal in Puerto Rico?

A bill filed on 16 October 2026 (P. del S. 1557) would license online casino; it is not law. PrizePicks is on the Comisión's register as a fantasy contest operator (FCO-2025-02), yet its own where-to-play page (updated 28 October 2026) lists no Puerto Rico row. Prediction markets: Polymarket's terms bar the United States without naming Puerto Rico, and the Comisión has published nothing on them. Federal law applies too: the Wire Act and UIGEA apply in Puerto Rico. Prizes won in games and bets are taxable income. If you need help, the ASSMCA line is 1-800-981-0023.

1. 1Ley 81-2019, Ley de la Comisión de Juegos del Gobierno de Puerto Rico, según enmendada (OGP consolidated text, rev. 15 June 2026; amendments Ley 168-2020, Ley 159-2024, Ley 108-2026)
2. 2Register: operators, fantasy contests (Listado Licencias Empresas Operador - Concursos de Fantasía; scanned PDF, OCR text 223 characters, as of 15 June 2026)
3. 3SUTRA: Proyecto del Senado 1557 (PS1557), the Senate equivalent of PC1514
4. 4Ley Núm. 221 de 15 de mayo de 1948, Ley de Juegos de Azar y Autorización de Máquinas Tragamonedas en los Casinos, según enmendada (text rev. 27 May 2022)
5. 5Text of PS1557 (A-158) as filed
6. 6Reglamento Núm. 9718 (23 de diciembre de 2025), Reglamento Conjunto, Confiscaciones de Máquinas de Juegos de Azar en Ruta (Comisión de Juegos and Policía de Puerto Rico)

Gambling with crypto: Restricted.

You must be 18 to gamble online in Puerto Rico. 18 for sports and eSports betting and for fantasy contests. Bets on sports events designed for players under 18, and on primary, intermediate and secondary school events, are not authorised. The minimum ages for the lotteries and the land-based casino rooms are not covered here.

Prizes won in games and bets in Puerto Rico are gross income of the winner, resident or not; Hacienda names sports bets, eSports, internet bets, fantasy contests and casino games (Boletín Informativo 23-02, Código sec. 1031.01). Residents are not withheld at source and declare the prize on their return, in the tax year it is received. For non-residents the payer, which covers the licensed operator paying winnings, withholds 29% from a non-resident alien and 20% from a US citizen who is not a Puerto Rico resident; a US citizen can be withheld only on the part of the prize above USD 16,000 (married, living with spouse) or USD 12,500 (single or married filing separately) if the payee gives the payer Form AS 2732, otherwise the 20% applies to the whole prize. Prizes of the Lotería de Puerto Rico and the Lotería Adicional are exempt from gross income; the English text of the Código shows no exemption for sports betting winnings. Wagering losses are deductible only up to your wagering gains. Federal note: the IRS instructions for Form W-2G (01/2026) set 24% regular gambling withholding on sports wagering winnings where the winnings minus the wager exceed USD 5,000 and the winnings are at least 300 times the wager; they do not mention Puerto Rico or say whether a Puerto Rico payer is within them. A resident's rate is the individual income tax schedule of sec. 1021.01.

The regulator's register lists 16 online licence holders in Puerto Rico (checked 10 Nov 2026, no change since 20 Oct 2026).

Always verify a casino holds a valid Comisión de Juegos del Gobierno de Puerto Rico (Puerto Rico Gaming Commission, CJGPR) licence before depositing. Check the official register before signing up.

The official register of licensed sitesComisión de Juegos del Gobierno de Puerto Rico (Puerto Rico Gaming Commission, CJGPR)'s website

If a site isn't on the regulator's licensee register, ask the regulator before you play: an unlisted site is usually not licensed here (a register can lag behind a new licence). An unlicensed site is outside the regulator's supervision, so you cannot complain to the regulator about it.

• ✓
  Check the Comisión's registers

  The licence registers are PDF lists on the Comisión's Licencias page, printing the licensee's name, licence number and expiry date as of 15 June 2026, with no domain, product or status. A brand you cannot match to a name there cannot be confirmed.

• ✓
  You register in person before a sports bet

  The Act makes registration an essential condition to bet, at an authorised principal operator, satellite or approved temporary registration point; fantasy contests are the exception.

• ✓
  A licensed site shows the ASSMCA helpline

  Licensed operators must show a responsible gambling page with the ASSMCA helpline, 1-800-981-0023, and a link to a player-protection organisation.

• ✓
  Online casino and poker sites hold no Puerto Rico licence

  No licence class exists for them, so any site offering them to you, offshore or sweepstakes, is unlicensed here.

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1. 1

   1. Complain to the operator in writing

   A licensed operator must keep a complaints procedure open 24/7 and answer in writing within ten business days a complaint that your account was wrongly assigned, compromised or mishandled, with specific reasons if it refuses.

2. 2

   2. File a complaint (querella) with the Comisión

   Any interested person may file a written querella with the Comisión in person, by post or by e-mail stating the facts and the remedy sought; you can also ask it to review a bet the operator voided. The Comisión may hold a mediation hearing if all parties agree. It has no express power to award you compensation beyond ordering a voided bet accepted.

3. 3

   3. Reconsideration and the courts

   A party adversely affected by a final order may ask the Comisión for reconsideration within 20 days of filing and seek judicial review in the Tribunal de Apelaciones within 30 days.

• Myth

  An offshore casino that takes my account must be licensed in Puerto Rico.
  Reality

  No licence exists for online casino games. The iGaming bill P. del S. 1557 itself says the lack of an authorised market «no necesariamente impide» reaching such platforms.

• Myth

  My gambling winnings are tax-free.
  Reality

  Prizes won in games and bets are gross income; non-residents have 29% or 20% withheld, and residents declare them on their return. Only the two state lotteries' prizes are exempt.

• Myth

  Every pick'em app is licensed in Puerto Rico.
  Reality

  PrizePicks is on the Comisión's register as a fantasy contest operator (FCO-2025-02), yet its own where-to-play page lists no Puerto Rico row.

• Myth

  The Comisión blocks unlicensed gambling sites for me.
  Reality

  No express power to block websites, domains, apps or payments appears in the law or the Comisión's instruments.