How to get a gambling licence in Puerto Rico: fees and steps

One body licenses, supervises and fines: the Comisión. The Executive Director decides satellite and point-of-sale licences. There is no separate advertising regulator and no separate gambling anti-money-laundering authority.

• A licence does not let betting start by itself. The Comisión separately authorises in writing the start of in-person and of mobile operations, once the licence is issued and the operator's internal controls are approved.
• The Comisión publishes its registers as PDF lists dated 15 June 2026: nine sports betting operator licences and two fantasy contest operator licences, with 13 platform provider licences and 36 sports betting goods and services licences. They print names, licence numbers and expiry dates only, not domains, products or status.
• The Comisión has published no warning, blocking order or case against an offshore or sweepstakes site as of 7 November 2026.

Laws that apply

• Ley 81-2019, Ley de la Comisión de Juegos del Gobierno de Puerto Rico, as amended by Ley 168-2020, Ley 159-2024 and Ley 108-2026 (arts. 3.1 to 3.13 for sports and eSports betting, the licence classes, the fees floor and the tax; chapter IV for fantasy contests)
• Reglamento Núm. 9316, Reglamento de Apuestas Deportivas de Puerto Rico (licensing in chapter 2, internal controls, systems and geolocation, reserve, player accounts, advertising in article 4, tax reporting in section 13.2)
• Reglamento Núm. 9317, Reglamento de Concurso de Fantasía de Puerto Rico
• Orden Administrativa OACJ-AD-22-08 (licence fees by class, terms, temporary licence) and OACJ-AD-23-16 (temporary player-registration points)
• Ley 221-1948 (casinos, land-based franchised rooms only), which also makes house casino games outside those rooms an offence
• Código de Rentas Internas de 2011 and Hacienda bulletin BI RI 23-02 (tax on winnings and withholding on non-resident winners)

The licences follow the activity and the channel. One operator licence covers sports and eSports betting; fantasy contests have a licence of their own; suppliers hold one of two supplier licences. There is no cap on the number of licences.

• No cap is set on operator or provider licences. The limits are on places and portals: no new betting place within 100 metres of a school, a religious centre or a rehabilitation facility without those places' written consent, and the number of portals per operator is left to regulation, which sets none.
• A licence is held by the operator and covers its portals. No fee or licence attaches to each brand or domain. Each satellite or point of sale needs its own licence.
• A supplier that supplies both the in-person and the platform side holds two licences on one application, and a supplier serving both sports betting and fantasy contests holds two licences.
• A temporary licence may be issued to any applicant. It lasts six months, may be extended by six more on justification, and cannot exceed one year.
• Renewal is a new filed application, due no later than 120 days before expiry, with the fees. It is not automatic, and a licence cannot be transferred.
• There is no separate licence for a game developer, remote game server, aggregator or live studio. The function decides which supplier licence applies. Suppliers whose services do not directly affect the betting operation, such as marketing affiliates and banks, are registered as vendors, and a supplier in doubt asks the Negociado before offering services.

No nationality test, no minimum share capital and no local director is required. What decides an application is qualification of the company and the people behind it, shown by clear and convincing evidence, and for an internet operator a licensed physical space in Puerto Rico.

• B2C: no rule requires the applicant to be incorporated in Puerto Rico. The application form requires a Certificate of Good Standing from the Puerto Rico Department of State and from the home jurisdiction, Puerto Rico tax-filing and no-debt certificates, and evidence of the municipal licence.
• B2C, local presence: an internet operator must keep at least one licensed principal-operator space in Puerto Rico for in-person bets, customer service and player claims. It must also place its main gaming operation in an area the Comisión authorises.
• An EU, EEA or other non-US company applies on the same terms. Exhibits not in Spanish or English need a certified translation. A licence from another jurisdiction gives no shortcut.
• Whether a branch of a foreign company suffices is not addressed by the Act or the regulations; ask the Negociado before relying on one.
• No minimum share capital is set. The test is financial stability and integrity. The one fixed liquidity figure is the player-funds reserve.
• Owners of 5% or more, directors, officers and key persons are qualified. Each natural person files the Multijurisdictional Personal History Disclosure Form with the Puerto Rico Supplemental Form. An institutional investor may ask for an exemption to hold up to 25% for investment only.
• Grounds for refusal include a false statement of material fact, a suspension or revocation by another gambling regulator, a conviction for a gambling offence or a crime of moral depravity, pending charges, and failure to answer a request for information within thirty working days.
• B2C: the operator must designate an internet gaming administrator, responsible for the operation and integrity of the internet games, who tells the Comisión at once of suspected fraud or money laundering. Key employees need their own licences.
• B2B: no local entity, representative or office is required of a supplier, but a foreign supplier must be in good standing with the Puerto Rico corporate and tax authorities, as the form's attachments show.

The applicant files on paper with the Negociado, which investigates; the Board decides operator licences. Applications are accepted on an ongoing basis.

• The Negociado is at 159 Chardón Street, 2nd floor, San Juan. File an original and one PDF copy on a thumb drive; fees are payable to the Secretary of the Puerto Rico Treasury Department. No online application portal is described. An incomplete service company application is treated as not filed.
• Operators and fantasy operators use form CJGPR-AD-24-010 (Rev. 2 July 2026). Suppliers use form CJGPR LJ-24-001, ticking Technology Platform Provider or Goods and Services Provider.
• The operator file carries the entity's organisation documents and good standing certificates, a description of its business, all officers, directors and 5% owners, an ownership chart down to natural persons, criminal history, financial statements for the last two years compiled by a Puerto Rico licensed CPA (audited where business volume exceeds USD 3,000,000 a year), two years of Puerto Rico and federal tax returns, and the local certificates.
• No business plan or financial projection is required. The operator files its internal controls for approval before betting starts.
• No decision period is set by law or published by the Comisión. The only fixed periods are on the applicant: thirty working days to answer a written request for documents, and six months for a temporary licence.
• Pre-approval routes exist: a temporary licence, a special authorisation to deal with an applicant supplier once at least five days have passed since its complete application, and an exemption for a firm that does not trade regularly with Puerto Rico operators.
• A refusal can be reconsidered on request within 20 days of the order and reviewed by the Tribunal de Apelaciones within 30 days under Ley 38-2017.

Fees are fixed amounts, paid to the Comisión and not refunded even if the applicant withdraws. The year-one fixed cost of an operator is at least USD 50,500, and at least USD 75,500 once the reserve it must hold is counted.

• The Act, the regulation, the order and the 2026 form disagree on the lower fantasy band: the Act's figure and the order give USD 5,000, while Reglamento 9317 and the form give USD 1,000. Confirm the figure with the Negociado before filing.
• The order does not say whether the supplier amounts recur each year of the three-year term. If an operator needs both a principal and an internet operator licence and each is charged the USD 50,000 floor, the licence fees would be USD 100,000; neither the Act nor OACJ-AD-22-08 settles it, so ask the Negociado.
• There is no separate issuance or operating fee. A temporary registration point costs USD 250. When a temporary licence becomes permanent the applicant pays the pro-rated difference.
• The Comisión may charge investigation costs in special circumstances, and tells the applicant before they are incurred. Wilful evasion of a licence fee carries a sanction of three times the fee.
• No bond or guarantee is paid to the Comisión. The operator keeps a reserve at the greater of USD 25,000 or the sum of player balances and pending withdrawals, open bets and unpaid winnings, in cash, an irrevocable letter of credit, a bond, receivables or a payment-processing reserve, and calculates it monthly. A new operator establishes it before starting. A fantasy operator segregates player funds or holds a reserve equal to them.
• Recurring costs without a stated amount: yearly independent laboratory certification of the betting system, the yearly independent financial and compliance audit, and any investigation costs.
• There is no responsible gambling levy and no per-brand or per-domain fee.

The gambling tax is on gross revenue, set by channel: 7% for in-person sports and eSports bets, 12% for the same bets online, and 12% for fantasy contests.

• The flat tax is in place of any other income tax on that betting income. Income that is not from licensed betting stays under the Código de Rentas Internas, where a regular corporation pays 18.5% of net income plus a graduated surtax, and a foreign corporation not engaged in business in Puerto Rico pays 29% on Puerto Rico-source income such as royalties.
• No minimum gambling tax, no advertising or sponsorship tax and no other gambling-specific tax is set. Puerto Rico has no VAT; the amount a player pays on sports and eSports bets is outside the sales and use tax.
• The Act and the regulations do not say whether bonuses or promotional credits are deducted from gross revenue. Confirm the treatment with the Comisión and Hacienda.
• B2B: no gambling tax or levy falls on a supplier's revenue. Services bought by an operator can carry the 4% business-to-business services tax.
• Players: prizes are gross income. The payer withholds 29% from a non-resident alien and 20% from a US citizen who is not a Puerto Rico resident, deposits it by the 15th day after the end of the month if it exceeds USD 200, and files Forms 480.6C and 480.30. Residents are not withheld at source.

A supplier needs a licence if it supplies the betting software or a service directly necessary for the betting operation. The operator is responsible for checking that every supplier is licensed, and the platform is certified as a whole.

• B2B: a technology platform provider licence covers the betting software and the hardware it runs on. A service industry licence covers identity verification, IT, geolocation, software, systems or platform data, player account management, payment processors, hosting centres, third parties that touch player accounts or the betting system, global risk management and betting equipment. The list is illustrative, not exhaustive.
• B2B: no company may make, sell, lease, distribute, repair or maintain the betting system or its software in Puerto Rico without a licence or a vendor registration. An operator that deals with an unlicensed supplier risks cancellation or suspension of its franchise and a fine.
• B2B: the supplier file adds ownership and qualifier forms, audited financial statements (or unaudited statements for five years), and a licence fee that depends on the services or goods offered. A licence from another jurisdiction is not recognised.
• B2B: no supplier licence class exists for an online casino game developer, remote game server or live studio, because no online casino product is licensed. White-label and turnkey are not named in the law; the licensed operator stays responsible for every control, whoever performs it.
• The betting system and its components must be certified by a laboratory the Comisión approves to the GLI-33 standard (the latest version, as the regulation incorporates it), the regulation and the Comisión's internal control standards, before betting starts and every year. The change management programme follows GLI-CMP. The Comisión has not published its internal control standards, and a list of approved laboratories is not published.
• An integrity and security risk assessment, including a penetration test, is due within 90 days of entering operation and then yearly.
• The hosting centre for the primary servers must be located in Puerto Rico unless the Comisión authorises otherwise, and backup servers elsewhere in Puerto Rico only with its approval. Approved cloud hosting of duplicate data is possible on written request. Fantasy contest servers must be in the United States unless the Comisión authorises otherwise.
• Geolocation is mandatory, with detection of VPN and proxy use, and a bet placed from a prohibited location is reported promptly. The operator keeps transaction data five years and must let the Comisión export it.

Players must be 18 and registered in person before the first online sports bet, and operators must offer deposit and bet limits, time-out and self-exclusion tied to the Comisión's lists.

• The minimum age is 18. The operator collects the legal name, date of birth, residential address (no post-office box) and anything else needed to verify identity independently. One username per portal; anonymous play is prohibited. An account whose identity cannot be verified is deactivated within ten days of the request for more information, winnings are withheld and the deposit balance is refunded.
• Every betting medium must be tied to a personal account at a bona fide financial institution, but the Comisión reads the Act as allowing an in-person deposit or a bet not tied to such an account.
• Players can set deposit, single-bet and total-bet limits, a time-out of at least 72 hours, and self-exclusion for one, three or five years or permanently. The operator loads the Comisión's voluntary and involuntary exclusion lists and refreshes any internal list at least every 72 hours. No reality check is required.
• The app or site must show the ASSMCA helpline and responsible-gambling information, the minimum-age statement and a link to the Comisión. Betting is barred while the required help links are down.
• The Act bars the use of betting data to manipulate player behaviour, with fines for breach.

Sports betting advertising is allowed in every medium. There is no pre-approval of advertisements, but bonus and promotional offers need the Comisión's approval, and the operator answers for what its partners publish.

• An advertisement may not appeal mainly to minors, depict minors or schools, guarantee success, misstate the chances of winning, or encourage compulsive or excessive play. Individually targeted advertising to prohibited players, including under-18s and anyone on an exclusion list, is barred.
• Operators must take all reasonable steps not to promote sports betting within 100 metres of a school, a religious centre or a rehabilitation site without that place's written consent, nor at school sports events.
• Every digital message carries responsible-gambling information and the ASSMCA helpline, or the landing page shows it before sign-up. Copies of all advertisements are kept four years.
• Bonus and promotional offers require approval, with the material terms disclosed when advertised. No cap is set on wagering requirements, and "risk-free" claims are not specifically banned. There is no watershed and no restriction during live sports. The FTC endorsement guides apply to influencers.
• No separate rules apply to affiliates; the operator remains responsible and must check that every partner is licensed or exempt.

Operators file tax every month, calculate the reserve every month and commission audits every year, and report incidents to the Comisión as they arise.

• A change in ownership of a service company licensee, or of a parent holding 5% or more, needs approval, or any licence or approval can be invalidated; changes that were a condition of a licence are filed within ten business days. The rules do not say whether the same applies to an operator licence, so confirm with the Comisión.
• A change to internal controls is filed at least 10 days before it takes effect and made only once approved; the Comisión decides within 30 days. A change of off-site backup location is filed 30 days ahead. No approval is set for a change of domain name.
• AML: the Comisión may verify that an operator can comply with the federal Bank Secrecy Act, currency transaction reports, OFAC and FTC rules, and customer identity checks. A currency transaction above USD 10,000 is reported. No local MLRO is required by that name; the internet gaming administrator reports suspected fraud and money laundering to the Comisión immediately. Federal suspicious activity reports follow the federal rule.
• Records are kept five years. A violation of the Act carries fines of USD 10,000, USD 20,000 and USD 25,000 for the first three violations, then revocation. The Comisión does not publish suspended or revoked licences.
• The registers are the PDF lists on the Comisión's Licencias page. They are static documents with no search and no product field.

The route for an online sports betting operator: an internet operator licence with a licensed physical space, internal controls approved, the system certified, and written authorisation to start.

1. 01

   Choose your route

   Ley 81-2019 arts. 3.1 · 3.3 · 4.3

   Decide whether you will be a sports betting operator, a fantasy contest operator or a supplier. Online casino and online poker have no licence, and P. del S. 1557 is a filed bill, not law.

2. 02

   Arrange the physical space

   Ley 81-2019 art. 3.3 · Reglamento 9316 sec. 2.2(A)(1)(c)

   An internet operator keeps at least one licensed principal-operator space in Puerto Rico for in-person bets, customer service and player claims. Players register there or at a satellite before betting online.

3. 03

   Prepare the disclosures

   Form CJGPR-AD-24-010 · Reglamento 9316 sec. 2.6

   Assemble the organisation documents and good standing certificates, the ownership chart, two years of CPA-compiled financial statements, Puerto Rico tax and CRIM certificates, the municipal licence, and the personal history forms for every qualifier.

4. 04

   File with the Negociado and pay

   OACJ-AD-22-08 · Reglamento 9316 sec. 2.8

   File the original and PDF copy at 159 Chardón Street with the USD 500 application fee, and pay the licence fee of at least USD 50,000 when the Comisión requests it. Answer any request for documents within thirty working days.

5. 05

   Get internal controls approved

   Reglamento 9316 sec. 3.1

   File the operator's internal controls. A temporary licence, valid six months and extendable once, can be issued until the controls are approved.

6. 06

   Certify the system and fund the reserve

   Reglamento 9316 secs. 5.2 · 6.4

   Obtain laboratory certification to GLI-33, set up geolocation and the hosting centre in Puerto Rico, and establish the reserve of at least USD 25,000 or the projected first week, whichever is greater.

7. 07

   Get written authorisation and go live

   OACJ-AD-22-08 order 2

   The Comisión authorises the start of in-person and mobile operations in writing. Then file the tax report every month and renew 120 days before the one-year licence expires.

For businesses that supply betting software and hardware (platform provider) or other services and goods directly necessary for the betting operation (service provider). The Board issues the licence after the Negociado investigates.

1. 01

   Confirm the class

   Reglamento 9316 secs. 2.2(B) · 2.4

   A business whose services affect the betting operation needs a licence; one whose services do not, such as a marketing affiliate or a bank, is registered as a vendor. If in doubt, ask the Negociado before offering services.

2. 02

   File form CJGPR LJ-24-001 and pay

   OACJ-AD-22-08 orders 4 and 5

   File an original and PDF copy with a USD 500 application fee. The licence fee is USD 15,000 for a platform provider and USD 5,000 for a service provider, for a three-year term.

3. 03

   Qualify the owners and key persons

   Reglamento 9316 sec. 2.2(B)(4)

   Owners of 5% or more, officers, directors and anyone who signs an agreement with an operator file the personal history form and the Puerto Rico supplement. Each holding company files its own application.

4. 04

   Use a temporary licence or special authorisation

   Reglamento 9316 secs. 2.3 · 2.14

   A temporary licence lasts six months and may be extended once. A special authorisation to deal with an operator before licensing needs a complete application, five days since filing and the operator's petition.

5. 05

   Renew and notify

   Reglamento 9316 secs. 2.7 · 2.12(C)

   Renew no later than 120 days before the three-year licence expires. Ownership changes of 5% or more need prior approval.

Tier-ordered: official government first, then practitioner, then trade media. Every primary figure was read from the in-force text on 9 Nov 2026.