Operating in Puerto Rico: sports betting only, 12% tax
Puerto Rico licenses online sports betting, eSports betting and fantasy contests through the Comisión de Juegos under Ley 81-2019. Online casino and online poker have no licence and reach players through offshore sites; the lotteries are state lotteries run under the Departamento de Hacienda.
Product by product
Every applicant is qualified by the Comisión de Juegos on clear and convincing evidence: financial stability, integrity, and the good character of owners of 5% or more, directors and principal employees, and an internet operator must keep a licensed physical space in Puerto Rico.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Online and mobile sports betting (including eSports) | Limited | Comisión de Juegos; sports betting operator licence, USD 50,000 a year minimum, plus a written authorisation to start mobile operations | 12% of gross revenue online (7% in person) | Only for persons physically in Puerto Rico; every player must first register in person; the operator keeps a licensed physical space for service and claims. Offshore sportsbooks and event contracts on prediction markets (CFTC-regulated, Polymarket's terms bar the United States without naming Puerto Rico) reach players too; the Comisión has published nothing on prediction markets as of 7 November 2026, and P. del S. 1557, art. 7.5 (pending) would bar licences to platforms whose main activity is predictive betting. | Allowed with content rules; bonus and promotional offers need Comisión approval |
| Fantasy contests and pick'em | Licensable | Comisión de Juegos; fantasy contest operator licence (art. 4.3); two operators on the register | 12% of gross entry-fee income | Licensed before any contest with an entry fee; players 18 or over; segregated player funds or a reserve; annual independent audit within 270 days. Pick'em apps are licensed here, not a workaround: the register dated 15 June 2026 prints PrizePicks as FCO-2025-02 (expiry 29 July 2026), yet PrizePicks' own where-to-play page (updated 28 October 2026) lists no Puerto Rico row. Unlicensed apps face the art. 2.7 fines of USD 10,000, 20,000 and 25,000 for a first, second and third violation; no order against a named app is published as of 7 November 2026. | Reglamento 9317, Art. 4 sets the rules; the Comisión regulates it |
| Online casino games | Banned | None: no licence class exists | None; P. del S. 1557 (pending) would set 35% of slot GGR and 14% of table-game GGR | Ley 81-2019 authorises online betting only on sports, eSports and fantasy contests. Players reach online casino through offshore casinos and dual-currency sweepstakes casinos by ordinary internet access; P. del S. 1557 itself says the absence of an authorised market does not necessarily prevent that. The Comisión has no published blocking power, warning or case against such a site as of 7 November 2026. The Wire Act and UIGEA apply in Puerto Rico. | Not applicable: nothing can be licensed |
| Online poker | Banned | None: no licence class exists | None | Poker is permitted only in franchised land-based casino rooms (Ley 221-1948, sec. 2(A)). It reaches players only through offshore sites; P. del S. 960, which would have opened poker rooms, received a negative Senate committee report in June 2026. No Comisión warning or case on online poker is published as of 7 November 2026. | Not applicable: nothing can be licensed |
| Lotteries | State monopoly | State lotteries under the Departamento de Hacienda (Treasury), outside the Comisión | Prizes exempt from income tax | Outside the Comisión's sports-betting definitions. Hacienda's draft lottery regulation (July 2025; a draft, not adopted as of 7 November 2026) has no online sale provision. Outside the State lotteries, numbers games and private prize games are prohibited; the Tribunal Supremo held a private game a prohibited lottery (2010 TSPR 167). | Not stated |
| Route (adult amusement) machines (land-based) | Limited | Comisión de Juegos; licence and decal per machine; owner, wholesale owner and business owner licences | Under Ley 11-1933 (land-based) | Land-based only, in businesses. No new adult amusement machine licences or decals since 1 July 2014, only renewals. Unlicensed machines, or machines labelled adult amusement that pay prizes, are seized without a prior court order under Reglamento 9718 (23 December 2025), with fines of USD 5,000 to 10,000 and USD 200 per machine. | No advertising of the machines' presence |
Will Puerto Rico license online casino?
A Government-sponsored iGaming bill, filed in the House as PC1514 on 15 October 2026 and in the Senate as PS1557 on 16 October 2026, would add a new chapter VII to Ley 81-2019. As filed, art. 7.3 would require a Comisión licence for any online gambling platform, and art. 7.10 would tax slots at 35% and table games at 14% of adjusted gross gaming revenue. It has had first reading and referral to committee only, with no hearing or vote listed as of 7 November 2026, and it is not law. The Comisión has no published power to block offshore or sweepstakes sites.
Regulator and player protection in Puerto Rico
Which casinos & betting sites are licensed in Puerto Rico?
See the full official list of licensed operators and their authorised domains.
Heads-up for operators
2 items · last change 9 Nov 2026
One bill that would add online casino games (iGaming) to Ley 81-2019 is pending as of 7 November 2026: the Government-sponsored measure A-158, filed in the House as P. de la C. 1514 on 15 October 2026 and in the Senate as P. del S. 1557 on 16 October 2026. It would add a chapter VII under which no one may operate or offer an online gambling platform without a Comisión licence, with principal iGaming operator, technology platform provider and occupational licences lasting five years, and a tax on adjusted gross gaming revenue of 35% on slots and other predominantly random games and 14% on table games. It is at first reading and committee referral only (House Comisión de Turismo, 15 October 2026; Senate Comisión de Innovación, Reforma y Nombramientos, 19 October 2026); no hearing or vote is listed. Art. 7.5 would bar licences to platforms whose main activity is predictive betting. P. del S. 960, which would have opened poker rooms, received a negative Senate committee report in June 2026. Other gambling bills may be pending; the places to look are SUTRA and the Comisión's public-hearings page. These are filed terms, not law.
iGaming bill P. del S. 1557 / P. de la C. 1514
Filed 15 and 16 October 2026 to license online casino; first reading and committee referral only as of 7 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 in Puerto Rico
Gambling tax: 12% of gross revenue online
- Online sports and eSports betting12% of gross revenue (Ley 81-2019 art. 3.13)
- In-person sports and eSports betting (land-based)7% of gross revenue (art. 3.13)
- Fantasy contests12% of gross income from entry fees (art. 4.2)
Sports and eSports betting licensees pay a flat tax on gross revenue, in place of any other income tax on that betting income: 7% on in-person bets and 12% on internet bets; fantasy contests pay 12% of the gross income from the entry fee (Ley 81-2019 arts. 3.13, 4.2). Gross revenue is calculated by channel as total income received less sums paid to winning players; for fantasy contests it is the entry fees collected less prizes, multiplied by the share of entry fees collected from players located in Puerto Rico.
The month's tax is transferred to the Comisión on the fifth business day of the following month, with an electronic report filed the same day (Reglamento 9316 sec. 13.2). Neither the Act nor the regulations say whether bonuses or promotional credits are deductible; the only deductions stated are winnings paid and refunded voided or cancelled bets, so confirm the treatment with the Comisión and Hacienda.
The amount a player pays on sports and eSports bets is not subject to the sales and use tax (IVU), and Puerto Rico has no VAT. No minimum fixed gambling tax applies.
Income that does not come from licensed betting stays under the Código de Rentas Internas: corporate income tax of 20% of net income, reduced to 18.5% for taxable years beginning after 31 December 2018, plus a graduated surtax from 5% up to USD 75,000 rising to 19% above USD 275,000 (Código secs. 1022.01(b), 1022.02).
Bonus rules in Puerto Rico
Advertising: limited
Puerto Rico's Comisión de Juegos regulates gambling advertising itself (Ley 81-2019 art. 2.3(14)-(15); Reglamento 9316 Art. 4). Licensed sports betting may be advertised in the media the regulation names, with no general pre-approval of advertisements, but every message needs responsible-play information, nothing may target minors or promote excessive play, and bonus and promotional offers need the Comisión's approval. No watershed or hour rule is set. Online casino and online poker have no licence class, so no licensed operator can advertise them.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Restricted | Internet promotions are a named medium and every message in digital media must carry responsible-play information (Reglamento 9316 secs. 4.1(B), 4.5(A); Ley 81-2019 art. 2.3(14)(d)). The regulation holds no search-specific rule. Bonus and promotional offers need the Comisión's approval and full disclosure of terms (sec. 5.3(E)). Online casino and poker have no licence class, so there is no licensed advertiser for them.23 |
| App Store Publishing | Restricted | No rule is set for app-store distribution. A betting app can be offered only by a licensed internet operator with the Comisión's written authorisation to start mobile operations, to players physically in Puerto Rico (geolocation) who first registered in person (Ley 81-2019 arts. 3.2, 3.9); fantasy contests need a fantasy contest operator licence (art. 4.3). The stores' own gambling policies apply on top.3 |
| Google/Apple App Store Ads | Restricted | No app-store-specific rule. App-store adverts are internet promotions, a named medium, so every message carries responsible-play information and the content rules on minors apply (Reglamento 9316 secs. 4.1(B), 4.5(A)); bonus and promotional offers need the Comisión's approval (sec. 5.3(E)).2 |
| Meta (FB/IG) | Restricted | Social media is a named medium and social networks must carry the responsible-play link or information (Reglamento 9316 secs. 4.1(B), 4.5(A)). The operator must take all reasonable steps not to send individually targeted marketing to prohibited players (under 18 or on an exclusion list) (secs. 4.7, 1.3). No influencer-specific rule: operator advertising must follow the FTC endorsement guides, 16 CFR 255 (federal), and may not state or imply endorsement by minors or school athletes (sec. 4.4).23 |
| TV & Radio | Restricted | Radio and television are named media. No watershed or hour rule is set. Sports betting may not be promoted in media aimed exclusively at minors or owned by, or advertised on, primary, intermediate or secondary schools (Reglamento 9316 sec. 4.8(C)), and the content rules of secs. 4.3-4.6 apply. Land-based casinos may advertise only to the tourist from abroad, not to residents (Ley 221-1948 sec. 8(B)).24 |
| Sponsorships | Restricted | Not specifically regulated and not expressly permitted: under Reglamento 9316 sec. 1.8 a practice the regulation does not address is prohibited unless the Comisión exercises its discretion. Sports betting may not be promoted at amateur or special events held at primary, intermediate or secondary schools, or within 100 metres of a school, religious centre or rehabilitation site unless it consents in writing (sec. 4.8(A)-(B)). No rule on uniforms or stadium signage is stated.2 |
| Digital OOH | Restricted | Billboards are a named medium and are covered by the advertisement-retention rule (Reglamento 9316 secs. 4.1(B), 4.9). The operator must take reasonable steps not to promote sports betting within 100 metres of a school, religious centre or rehabilitation site unless the location consents in writing to the Comisión, nor at school events (sec. 4.8(A)-(B)). A promotion whose material terms cannot be shown in a medium such as a billboard may not be advertised there (sec. 5.3(E)). No separate rule for digital screens is set.2 |
Channel rules for Puerto Rico 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 Puerto Rico enforces against unlicensed operators
The Comisión's published enforcement tools are administrative fines under Ley 81-2019 art. 2.7 (USD 10,000 for a first violation, USD 20,000 for a second and USD 25,000 for a third, which also revokes the licence), licence suspension or revocation, seizure of route machines, arrests by its Cuerpo de Agentes de Juegos and a public tip form for route machines. It has no express power to block websites, domains, apps or payments and publishes no list of blocked sites as of 7 November 2026; no Comisión order against a named offshore casino, sweepstakes site or pick'em app is published. The active front is land-based: route machines are confiscated under the joint Reglamento 9718 (23 December 2025) without a prior court order, with fines of USD 5,000 to 10,000 per violation and USD 200 per machine from the Policía.
- Reglamento 9718 (23 December 2025): seizure without a prior court order (art. 3.3); fines of USD 5,000 to 10,000 and USD 200 per machine (art. 6.1).
- No express power to block websites, domains, apps or payments found in the law or the Comisión's instruments as of 7 November 2026.
- No Comisión warning or case on online casino, online poker, sweepstakes casinos, pick'em apps or prediction markets is published as of 7 November 2026.
Traps operators hit in Puerto Rico
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.
An online licence needs a physical presence on the island
An internet operator must keep at least one licensed physical principal-operator space in Puerto Rico for in-person bets, customer service and player claims, and its primary servers must be in Puerto Rico unless the Comisión authorises otherwise.
Players must register in person first
Before a sports bet the player registers in person at an authorised principal operator, satellite or approved temporary registration point (USD 250 each, non-refundable); fantasy contests are exempt.
No licence for online casino or poker
No licence class exists for online casino games or online poker. The iGaming bill P. del S. 1557 (filed 16 October 2026) would add one at 35% of slot revenue and 14% of table-game revenue, but it is only filed, not law.
The fantasy licence minimum is printed two ways
The Act's figure and OACJ-AD-22-08 give USD 5,000 while Reglamento 9317 and the July 2026 form give USD 1,000; ask the Negociado which applies.
Bonuses need the Comisión's approval, and their tax treatment is silent
Bonus and promotional offers need approval and full disclosure of terms; neither the Act nor the regulations say whether promotional credits are deducted from gross revenue.
The registers print expiry dates but no status
Several expiry dates on the registers of 15 June 2026 are already past and the Comisión publishes no statement of renewals, so the register alone does not show a licence's standing.
Timeline: rules in force
- 12 Jun 2026
Ley 108-2026 on bettors' data
Art. 3.16 forbids using bettors' data to manipulate player behaviour.
Source: 3
- 23 Dec 2025
Reglamento 9718 on route machine confiscations
Joint regulation of the Comisión and the Policía; seizure without a prior court order.
Source: 5
- 13 Aug 2024
Ley 159-2024: Cuerpo de Agentes de Juegos
Agents of the Comisión may arrest and investigate offences under the gambling laws.
Source: 3
- 22 Dec 2022
OACJ-AD-22-08 licence process order
Fixes licence fees and terms; published 31 January 2023.
Source: 14
- 20 Oct 2021
Reglamentos 9316 and 9317 filed
Sports betting and fantasy contest regulations filed with the Departamento de Estado.
Source: 15
- 30 Dec 2020
Ley 168-2020 technical amendments
Amended arts. 1.3, 2.1, 2.3, 2.8, 3.1, 3.2, 3.3, 3.9, 3.12, 3.13 and 7.7 of Ley 81-2019.
Source: 3
- 29 Jul 2019
Ley 81-2019 creates the Comisión de Juegos
Authorised sports betting, eSports betting and fantasy contests in person and online; in force on approval.
Source: 3
Operator myths vs reality in Puerto Rico
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA foreign supplier licence is accepted here.Reality
No provision recognises a foreign B2B licence; every service provider applies to the Comisión on its own forms.
Sources2
- MythAn online operator can run entirely from abroad.
- MythThe USD 50,000 operator fee is paid once.
- MythBonuses reduce the gross revenue that is taxed.
Markets that work like Puerto Rico
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.
- EcuadorReviewedAlbaniaReviewedCyprusCheckedSouth AfricaIn reviewKazakhstanChecked
Online casino and poker banned; betting licensed; licensed market; most ad channels restricted.
Methodology & sources
The research behind our Puerto Rico coverage
Counted across every Puerto Rico page, not this page alone.
compiled 9 Nov 2026
Across every Puerto Rico 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 92-page Puerto Rico report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Puerto Rico reportOur Deep AI Scan took Puerto Rico through all 201 questions of our regulatory checklist, from 69 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
- 1SUTRA: P. de la C. 1514, iGaming bill
- 2Reglamento 9316, Puerto Rico Sports Betting Regulations (English)
- 3Ley 81-2019, Ley de la Comisión de Juegos del Gobierno de Puerto Rico, as amended (OGP consolidated text, rev. 15 June 2026)
- 4Ley Núm. 221 de 15 de mayo de 1948, Ley de Juegos de Azar y Autorización de Máquinas Tragamonedas en los Casinos
- 5Reglamento Núm. 9718 (23 December 2025), joint regulation on confiscation of route gaming machines
- 6Reglamento Núm. 9647 (22 January 2025), route gaming machine licences
- 7Comisión de Juegos: Negociado de Apuestas Deportivas y Concursos de Fantasía
- 8Orden Administrativa OACJ-AD-23-16 (amended 28 March 2024), temporary registration points
- 9P. del S. 1557 (A-158) as filed, 16 October 2026
- 10Reglamento Núm. 9317, Reglamento de Concurso de Fantasía de Puerto Rico (20 October 2021)
- 11Form CJGPR-AD-24-010, Sports Betting Operator and Fantasy Contest Licence Application (rev. 2 July 2026)
- 12Comisión de Juegos register: Operadores - Apuestas Deportivas (as of 6/15/2026)
- 13Comisión de Juegos: Licencias page (licence registers and forms)
- 14Orden Administrativa OACJ-AD-22-08, licence application and approval process for sports betting (22 December 2022)
- 15Reglamento Núm. 9316, Reglamento de Apuestas Deportivas de Puerto Rico (Departamento de Estado, 20 October 2021)
The 10 documents this page relies on most
- Ley 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)Law
- Reglamento 9316, Puerto Rico Sports Betting Regulations (English), Departamento de Estado no. 9316, 20 Oct 2021, approved by the Undersecretary of StateLaw
- Orden Administrativa OACJ-AD-22-08, Proceso para la solicitud y aprobación de licencias de Apuestas Deportivas (22 December 2022; published 31 January 2023)Regulator
- Reglamento Núm. 9316, Reglamento de Apuestas Deportivas de Puerto Rico (Comisión de Juegos; filed with the Departamento de Estado 20 de octubre de 2021)Law
- Reglamento Núm. 9316, Reglamento de Apuestas Deportivas de Puerto Rico (Comisión de Juegos; Departamento de Estado, 20 October 2021)Law
- Reglamento Núm. 9316, Reglamento de Apuestas Deportivas de Puerto Rico (Comisión de Juegos; filed 20 October 2021)Law
- Form CJGPR-AD-24-010 (Rev. 2 July 2026; footer 'Version 6.25.2026'), Sports Betting Operator and Fantasy Contest License ApplicationRegulator
- Register: Proveedor de Bienes y Servicios - Apuestas Deportivas, as of 6/15/2026Regulator
- Orden Administrativa OACJ-AD-23-16 (amended 28 March 2024), Puntos Temporales de RegistroRegulator
- Route Gaming Machines Technical Standard, release date June 21, 2024, English v.3.03Regulator
Also cited on this page
- Orden Administrativa OACJ-24-08, delegation of satellite and point-of-sale licences (4 April 2024)
- Comisión de Juegos register: Proveedor de Plataforma - Apuestas Deportivas (as of 6/15/2026)
- Act No. 11 of 22 August 1933, Games of Chance Act (OGP English translation)
- Departamento de Hacienda, Boletín Informativo de Rentas Internas Núm. 23-02, prizes won in games and bets (19 May 2023)
- Código de Rentas Internas para un Nuevo Puerto Rico (Ley 1-2011): OGP English translation, rev. 18 June 2026
- IRS, Instructions for Forms W-2G and 5754 (01/2026) (federal)
- Comisión de Juegos: Juego Responsable (Línea PAS 1-800-981-0023)
- Comisión de Juegos, self-exclusion form CJGPR-AD-26-018 (February 2026)
- SUTRA: P. del S. 1557, iGaming bill
69 documents in all. Request the full research report for every source, answer by answer.