Curaçao implemented a new regulatory framework in December 2024 with the National Ordinance on Games of Chance (LOK), replacing the previous master/sub-license system with B2B and B2C licenses.
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Curaçao's new National Ordinance on Games of Chance (LOK) enhances industry regulation.
Two main license types exist: B2B for service providers and B2C for operators.
Operators must establish a local office in Curaçao.
Regulations focus on preventing money laundering and promoting transparency.
Higher standards for financial stability and player protection are required.
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Legislation
Primary Legislation
The principal legal framework governing gambling in Curaçao is established by the Curaçao National Ordinance on Games of Chance (LOK) 2024. This comprehensive legislation sets out the rules and requirements for all forms of gambling, including both land-based and online activities. The LOK 2024 introduces stricter compliance obligations, enhanced financial transparency, and robust responsible gaming provisions. It also modernizes the regulatory structure, clearly defining the scope of permitted gambling activities and establishing detailed standards for operator conduct and oversight.
Regulatory Authority
Oversight and enforcement of gambling legislation in Curaçao are centralized under the Curaçao Gaming Control Board (CGCB). The CGCB is empowered by the LOK 2024 to regulate, supervise, and enforce compliance across the gambling sector. Its core responsibilities include:
Regulating and supervising all gambling activities, including both land-based and online operations
Issuing and managing gambling licenses in accordance with the LOK 2024
Monitoring operator compliance with anti-money laundering (AML) and responsible gaming requirements
Conducting audits and investigations to ensure adherence to legal and regulatory standards
Enforcing penalties and corrective measures for violations of gambling laws
License Types
Types of Gambling Licenses in Curaçao
B2C License (Business-to-Consumer): This license is for operators providing gambling services directly to players. It covers all major online gambling activities, including casino games, sports betting, lotteries, and other remote gaming services.
B2B License (Business-to-Business): This license is for companies supplying products or services to other gambling businesses. It is intended for game developers, platform providers, and software suppliers operating within the iGaming industry.
Application Process
Centralized Authority: All licensing matters are managed by the Curaçao Gaming Control Board (CGCB), which is the sole regulatory body for both B2B and B2C licenses.
Online Submission: Applications are submitted through a dedicated online portal provided by the CGCB, streamlining the process for prospective licensees.
Documentation: Applicants must provide detailed business information, evidence of financial stability, corporate structure documents, and compliance policies (including responsible gambling and anti-money laundering measures).
Local Presence: Operators are required to establish a local office in Curaçao as part of the application process.
Duration and Renewal Conditions
License Validity: Both B2B and B2C licenses are valid for one year from the date of issuance.
Renewal: Licenses must be renewed annually. Operators must demonstrate ongoing compliance with regulatory requirements and may be subject to additional review or inspection before renewal is granted.
Revocation: The CGCB reserves the right to revoke licenses if operators fail to meet compliance standards or breach licensing conditions.
Eligibility Requirements
Corporate Structure: Applicants must be legally established entities, with transparent ownership and management structures.
Financial Stability: Operators must provide proof of sufficient capital and financial resources to sustain their operations and meet player obligations.
Local Office: A physical presence in Curaçao is mandatory for all license holders.
Compliance Policies: Applicants must implement robust policies for responsible gambling, anti-money laundering (AML), and player protection.
Fit and Proper Test: Key personnel and owners undergo background checks to ensure suitability and integrity.
Licensing Costs and Financial Requirements
Application Fees: An initial, non-refundable application fee is required upon submission. The exact amount may vary depending on the type of license and the scope of operations.
Annual Licensing Fees: Both B2B and B2C licenses carry annual fees, which have increased under the new regulatory regime to reflect higher compliance standards. These fees are still considered competitive compared to other international jurisdictions.
Operational Deposits: Licensees may be required to maintain a minimum operational deposit or guarantee, intended to ensure financial responsibility and player protection.
Key Requirements for Obtaining and Maintaining a License
Ongoing Compliance: License holders must adhere to all regulatory requirements, including regular reporting, audits, and inspections by the CGCB.
Player Protection: Operators are required to implement effective measures for responsible gambling and to safeguard vulnerable players.
Transparency: All business operations must be conducted transparently, with clear policies for dispute resolution and player communication.
AML and KYC Measures: Strict anti-money laundering and know-your-customer procedures must be in place and actively maintained.
Local Representation: The requirement for a local office and representation in Curaçao is strictly enforced.
Gambling Tax
Tax Rates for Gambling Operators in Curaçao
Curaçao has historically been recognized for its favorable tax regime for gambling operators. The primary tax applicable is the corporate income tax, with no specific gambling or gaming tax imposed on gross gaming revenue (GGR) or turnover. The following table outlines the key tax rates for gambling operators as of 2025:
Type of Tax
Basis
Rate
Corporate Income Tax
Net profits (after allowable deductions)
22%
Withholding Tax on Dividends
Distributed dividends
0% (for most foreign shareholders)
There is no separate gaming or betting tax on GGR or turnover for licensed operators.
Annual licensing fees are required but are not classified as taxes.
Basis for Taxation
Gambling operators are taxed on their net profits, not on turnover or GGR.
Net profits are calculated as total revenues minus allowable business expenses and deductions.
There is no direct tax on wagers, player winnings, or gross gaming revenue.
Tax Reporting and Payment Requirements
Operators must maintain accurate and up-to-date accounting records in accordance with local regulations.
Annual corporate income tax returns must be filed with the Curaçao tax authorities, typically within five months after the end of the financial year.
Advance tax payments may be required on a quarterly basis, with final settlement upon filing the annual return.
Operators are subject to periodic financial audits to ensure compliance with reporting and tax obligations.
Tax Incentives, Exemptions, and Special Provisions
Curaçao offers a 0% withholding tax on dividends paid to most foreign shareholders, making it attractive for international investors.
No specific gaming or betting tax applies to licensed operators, reducing the overall tax burden compared to many other jurisdictions.
There are no additional taxes on player winnings or on the turnover of gambling operations.
Annual licensing fees are required but do not constitute a tax and are separate from corporate income tax obligations.
Prohibited Individuals
Age Restrictions and Identification Requirements
The minimum legal age for participating in gambling activities in Curaçao is 18 years. Operators are required to implement robust Know Your Customer (KYC) procedures, which include verifying the age and identity of all players before allowing them to participate. This process typically involves the submission of valid identification documents and may require proof of address to ensure compliance and prevent underage gambling.
Prohibited Activities and Game Restrictions
Operators are prohibited from offering gambling services to individuals under the age of 18.
There are restrictions on offering gambling services to residents of certain jurisdictions. Curaçao maintains a list of restricted countries where operators are not permitted to accept players, especially those classified as high-risk or sanctioned regions.
Specific forms of gambling that are prohibited or restricted may include games that do not meet fairness and transparency standards, but details on outright game bans are not explicitly outlined in public-facing regulatory summaries.
Advertising and Marketing Limitations
Gambling advertising must not target minors or vulnerable individuals.
Promotional materials must not mislead players about the nature or risks of gambling.
Operators are required to ensure that all marketing communications are socially responsible and do not encourage excessive or irresponsible gambling behavior.
Advertisements must include clear information about age restrictions and responsible gambling resources.
Responsible Gambling Requirements and Player Protection
Operators are required to provide players with access to responsible gambling tools, including self-exclusion options and deposit limits.
Information about responsible gambling, including help resources and support contacts, must be prominently displayed on operator websites.
Operators must monitor player activity for signs of problem gambling and intervene when necessary, including offering self-assessment tools and support for those at risk.
Enhanced player protection measures include transparent terms and conditions, clear information about game rules, and mechanisms for dispute resolution.
Operators must comply with Anti-Money Laundering (AML) and Counter-Terrorism Financing (CTF) requirements, which further protect players by ensuring the legitimacy of funds and preventing criminal activity.
Geographic and Location Restrictions
Online gambling operators licensed in Curaçao are generally restricted from targeting players in jurisdictions where online gambling is illegal or where Curaçao licensees are specifically prohibited.
Land-based gambling venues in Curaçao are subject to local zoning and operational restrictions, but the primary focus of recent regulation has been on online operations and cross-border restrictions.
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Timeline
Year/Date
Event
1993
National Ordinance on Offshore Games of Hazard (NOOGH) enacted, establishing the legal basis for licensing online gambling operations in Curaçao.
1996
Curaçao issues its first online gambling licenses, becoming one of the world's earliest jurisdictions to regulate online gaming.
1999
Sub-licensing regime introduced, allowing master license holders to grant sublicenses to third-party operators.
2014
Curaçao Gaming Control Board (GCB) is established as the regulator for land-based casinos and lotteries, increasing oversight of the sector.
2023
Announcement of major regulatory reforms, including plans to overhaul the licensing system and strengthen compliance requirements for online gambling.
2024
National Ordinance on Games of Chance (LOK) adopted, introducing a new licensing framework, stricter compliance, enhanced responsible gaming measures, and increased regulatory oversight for all gambling operators.
2025
Implementation of the LOK reforms, including new Anti-Money Laundering (AML) requirements, mandatory local presence, and enhanced player protection standards for licensees.
Requirements
Software Certification and Technical Standards
All gambling software used by operators must be certified by independent testing laboratories to ensure fairness, randomness, and compliance with technical standards established by the Curaçao Gaming Control Board (CGCB).
Operators are required to use only approved and certified gaming platforms, including Random Number Generators (RNGs) and game engines, to guarantee the integrity of gaming outcomes.
Technical systems must be capable of providing detailed logs and audit trails for all gaming transactions, enabling traceability and accountability.
Regular technical audits and system integrity checks are mandated to ensure ongoing compliance with regulatory standards.
Operators must implement robust cybersecurity measures to protect gaming platforms and prevent unauthorized access or manipulation of games.
Data Protection, Privacy Measures, and Server Location
Operators are required to comply with strict data protection protocols, ensuring all customer and transactional data is securely stored and processed.
Encryption of sensitive data, both in transit and at rest, is mandatory to safeguard player information and financial details.
Operators must implement comprehensive privacy policies that outline the collection, storage, and use of personal data in accordance with international data protection standards.
There is a requirement for primary gaming servers to be physically located in Curaçao or in approved jurisdictions, ensuring regulatory oversight and data sovereignty.
Access controls and regular security assessments must be in place to prevent data breaches and unauthorized data processing.
Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures
Operators must establish and maintain robust AML policies and procedures in line with international best practices and local regulations.
Comprehensive KYC checks are required for all players, including identity verification, age checks, and ongoing monitoring of player activity for suspicious transactions.
Operators must conduct risk assessments and enhanced due diligence for high-risk customers or transactions.
All suspicious activities must be reported to the relevant authorities in Curaçao without delay.
Operators are required to provide ongoing AML training for staff and maintain detailed records of all AML and KYC activities.
Financial Reporting, Auditing Standards, and Record-Keeping
Operators must maintain accurate and up-to-date financial records, including detailed logs of all deposits, withdrawals, and gaming transactions.
Regular submission of audited financial statements to the Curaçao Gaming Control Board is mandatory, ensuring transparency and financial integrity.
Operators are required to undergo independent financial audits at least annually, conducted by approved auditing firms.
Comprehensive record-keeping obligations require operators to retain all gaming, financial, and customer data for a specified minimum period, typically five years.
Operators must implement systems capable of generating real-time and historical reports for regulatory review upon request.
Technical Implementation Requirements for Responsible Gambling Tools
Operators are required to integrate responsible gambling tools within their platforms, including self-exclusion options, deposit limits, loss limits, and session time reminders.
Technical systems must allow players to set personal limits and access responsible gambling resources at any time.
Automated monitoring systems must be in place to identify and flag potentially problematic gambling behavior, triggering appropriate interventions.
Operators must provide clear and accessible information about responsible gambling measures and support services on their platforms.
All responsible gambling features must be tested regularly to ensure correct technical implementation and effectiveness.
Gambling regulations are subject to change. The information provided on this page was accurate at the time of publication, but may not reflect the current regulatory landscape. Always consult official sources for the most up-to-date information before making any gambling-related decisions.
