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Is Gambling Legal in Guatemala?

Unregulated
Gambling is technically illegal and lacks a regulatory framework; activities persist in a legal grey area without official oversight.
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    Key Information Highlights Legislation Timeline Requirements Sources

    Key Information

    Last Update 2025
    Regulatory Authority None
    License Cost Varies

    Regulation by Activity Type

    Casinos Prohibited
    Online Casinos Unregulated
    Betting Prohibited
    Online Betting Prohibited
    Lotteries Regulated
    Poker Prohibited

    Highlights

    • Gambling in Guatemala is formally illegal under the Penal Code, with laws dating back to 1880.
    • Despite prohibition, land-based and online gambling activities operate widely and largely unchecked.
    • There is no dedicated regulatory authority or licensing system for gambling or betting operators in Guatemala.
    • Lotteries and bingo halls are exceptions and are permitted to operate legally within the country.
    • Online gambling is unregulated locally, but Guatemalans commonly access international betting sites without prosecution.
    • Attempts to modernize and regulate the sector, such as Bill 4294, have stalled and not been implemented.
    • The lack of regulation exposes both operators and players to legal risks and limits state tax revenue from gambling.
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      Legislation

      Primary Legislation

      Gambling in Guatemala is primarily governed by the Guatemalan Penal Code, specifically Article 477 of Decree Number 17-73. This provision establishes that gambling is illegal in the country and serves as the main legislative basis for prohibiting both land-based and online gambling activities. There are no modern or comprehensive laws currently in force that specifically regulate gambling or iGaming. Attempts to introduce updated legislation, such as Bill 4294, which aimed to create a dedicated legal framework and regulatory bodies for gambling, have not been implemented and remain archived. As a result, the legal environment for gambling in Guatemala is characterized by the absence of specific, up-to-date regulations, leaving the sector in a legal grey area.

      Regulatory Authority

      Guatemala does not currently have an established regulatory authority dedicated to overseeing gambling activities. The absence of a specific regulator means that enforcement and oversight fall under general law enforcement and judicial authorities, as stipulated by the Penal Code. Previous legislative proposals, such as Bill 4294, included plans for the creation of a National Gaming Commission and a Gaming Superintendency, but these bodies have not been formed due to the lack of enacted legislation.
      • No specialized gambling regulatory authority exists at present
      • Oversight is limited to general law enforcement under the Penal Code
      • Proposed regulatory bodies remain unimplemented due to stalled legislation

      License Types

      Types of Gambling Licenses in Guatemala

      Currently, Guatemala does not have a formal, comprehensive gambling licensing system. Both land-based and online gambling are technically illegal under existing laws, and there is no established regulatory authority issuing official licenses for gambling operations. Attempts to introduce a structured licensing framework, such as through Bill 4294, have not been enacted, leaving the sector in a legal limbo.
      • There are no official categories or types of gambling licenses available for casinos, sports betting, lotteries, or online gambling.
      • Existing gambling halls and establishments operate in a legal grey area, often without formal licenses or under outdated permits.
      • Online gambling is not regulated, and no licenses are issued for digital operators within Guatemala.

      Application Process

      Due to the absence of a formal licensing regime, there is no official application process for obtaining a gambling license in Guatemala.
      • No government agency is designated to receive or process gambling license applications.
      • Operators cannot submit documentation or undergo an evaluation for a license, as no procedures or criteria are defined.

      License Duration and Renewal

      As no official licenses are issued, there are no set terms for license duration or renewal conditions for gambling operations in Guatemala.
      • Some existing establishments may operate under old concessions or permits, but these are not standardized or subject to routine renewal processes.

      Eligibility Requirements

      There are no formal eligibility requirements for obtaining a gambling license, as no official licensing process exists.
      • No background checks, financial suitability assessments, or technical standards are enforced by a regulatory body.
      • Operators are not subject to official vetting or compliance checks for licensing purposes.

      Costs and Fees

      There are no official licensing fees, application costs, or financial requirements for gambling licenses in Guatemala, as no such licenses are currently issued.
      • Operators do not pay licensing fees to a regulator, nor are there published fee schedules for different types of gambling activities.

      Key Requirements for Maintaining a License

      Since there is no formal licensing system, there are no ongoing compliance or maintenance requirements for gambling licenses in Guatemala.
      • Operators are not subject to regulatory audits, reporting obligations, or responsible gambling requirements imposed by a licensing authority.

      Summary Table: Licensing System in Guatemala

      Aspect Status in Guatemala
      Types of Licenses No official licenses available
      Application Process Not established
      Duration & Renewal Not applicable
      Eligibility No formal requirements
      Costs & Fees No official fees
      Maintenance Requirements Not applicable
       

      Gambling Tax

      Tax Rates for Gambling Operators in Guatemala

      Currently, Guatemala does not have a specific or modern taxation system for gambling operators. The country lacks a dedicated regulatory framework for both land-based and online gambling, and as a result, there are no formally established tax rates for different types of gambling operations. While gambling activities exist, they operate in a legal and fiscal grey area. There are no published or enforced tax rates for gross gaming revenue (GGR), turnover, or any other basis specifically for gambling operators.

      Basis for Taxation

      • No official basis for gambling taxation (such as GGR, turnover, or other metrics) is defined or enforced for operators in Guatemala.
      • In the absence of sector-specific rules, general business taxation may apply, but there are no special provisions or rates dedicated to gambling operations.

      Tax Reporting and Payment Requirements

      • There are no established tax reporting or payment procedures specifically for gambling operators due to the lack of a regulatory and fiscal framework for the sector.
      • Operators are not subject to specific gambling-related tax filings or payment schedules.
      • Any general corporate tax obligations would apply as per standard business law, but these are not tailored to gambling activities.

      Tax Incentives, Exemptions, and Special Provisions

      • There are no tax incentives, exemptions, or special provisions for gambling operators in Guatemala.
      • Proposed legislation to regulate and tax gambling (such as Bill 4294) has not been enacted, so no incentives or exemptions are in force.

      Summary Table: Gambling Taxation in Guatemala

      Gambling Activity Tax Rate Tax Basis Reporting/Payment Incentives/Exemptions
      Land-based Gambling None specified Not defined Not required None
      Online Gambling None specified Not defined Not required None
      Lotteries None specified Not defined Not required None
       

      Prohibited Individuals

      Age Restrictions and Identification Requirements

      Guatemala does not have a modern, comprehensive regulatory framework for gambling, and there are no clearly defined national age restrictions or mandatory identification requirements for players participating in gambling activities. In practice, due to the lack of oversight, age verification is inconsistently enforced, and minors may be able to access gambling venues or online platforms. The absence of regulatory controls means that operators are not legally required to implement robust identity checks or age verification systems.

      Prohibited Activities and Game Restrictions

      • Most forms of gambling, including land-based casinos and online gambling, are technically illegal under Guatemalan law, as established by the Penal Code.
      • Despite the general prohibition, bingo halls and state-licensed lotteries are permitted and continue to operate legally.
      • Slot machines in physical locations were specifically banned at the end of 2023, with both new installations and existing machines affected. Existing concessions for slot machines may continue for a maximum of 15 years, but no new licenses are issued.
      • There are no specific prohibitions on particular casino games beyond the general ban on gambling, but all unauthorized gambling activities—including sports betting, table games, and online casinos—are considered illegal.

      Advertising and Marketing Limitations

      • There are no detailed, codified advertising or marketing restrictions for gambling operators due to the lack of a comprehensive regulatory framework.
      • Since most gambling activities are technically illegal, advertising for unauthorized gambling services is not permitted under the law. However, enforcement is limited, and some unregulated operators may still advertise informally.
      • There are no specific requirements regarding responsible gambling messaging or the targeting of vulnerable groups in advertising, as such standards have not been established by Guatemalan authorities.

      Responsible Gambling Requirements and Player Protection Measures

      • Guatemala does not impose formal responsible gambling requirements on operators, as there is no regulatory authority overseeing player protection measures.
      • There are no mandatory self-exclusion programs, deposit limits, or requirements for providing information about problem gambling.
      • Players using unregulated or foreign online platforms are not protected by local authorities in cases of disputes, fraud, or unfair practices.
      • There are no established mechanisms for addressing gambling addiction or providing support services to affected individuals at the national level.

      Geographic and Location Restrictions for Gambling Venues

      • There are no specific geographic or zoning restrictions for gambling venues, as most land-based gambling is prohibited and operates in a legal grey area.
      • Bingo halls and lotteries, which are permitted, may be subject to local municipal regulations, but there is no unified national policy regarding their locations.
      • The recent ban on slot machines affects all physical locations across the country, with no new machines allowed and existing ones limited by concession terms.
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        Timeline

        Year/Date Event
        1880 Earliest known gambling laws enacted in Guatemala, establishing a general prohibition on gambling activities.
        1973 The Guatemalan Penal Code is adopted, with Article 477 explicitly criminalizing most forms of gambling, reinforcing the prohibition.
        2005 First significant attempts to introduce a modern regulatory framework for gambling, but no comprehensive law is enacted.
        2016 Bill 4294 is introduced in Congress, aiming to create a National Gaming Commission and a Gaming Superintendency to regulate the sector. The bill is approved by the Economic Commission but ultimately archived without implementation.
        2021 Guatemala’s Minister of Economy publicly urges Congress to pass Law 4294 to regulate games of chance and attract foreign investment, but no new law is enacted.
        2023 Ban on slot machines in physical locations is enacted, halting new concessions and limiting existing ones to a maximum of 15 years.
        2024-2025 Renewed government discussions on regulating online gambling and addressing money laundering concerns, but no comprehensive regulatory framework is yet in place.

        Requirements

        Software Certification and Technical Standards Requirements

        • There are currently no established software certification or technical standards requirements for gambling operators in Guatemala. The country lacks a modern regulatory framework for both land-based and online gambling, meaning there are no official guidelines or mandates regarding the certification of gaming software, random number generator (RNG) testing, or minimum payout rates.
        • Operators are not subject to technical audits or oversight by a regulatory authority, as no such body exists for the gambling sector in Guatemala at this time.

        Data Protection, Privacy Measures, and Server Location Requirements

        • No specific data protection or privacy measures are mandated for gambling operators in Guatemala due to the absence of a regulatory regime governing gambling activities.
        • There are no requirements regarding the physical or logical location of servers hosting gambling platforms. Operators are not compelled to store data within Guatemalan territory or adhere to any local data residency rules.

        Anti-Money Laundering (AML) and Know Your Customer (KYC) Procedures

        • Guatemala currently does not impose sector-specific anti-money laundering (AML) or Know Your Customer (KYC) requirements on gambling operators, as the industry operates in a legal grey area without dedicated oversight.
        • While general AML laws may apply to financial institutions, there are no operational AML or KYC compliance procedures tailored to gambling activities.

        Financial Reporting, Auditing Standards, and Record-Keeping Requirements

        • There are no technical or operational requirements for financial reporting, auditing, or record-keeping specifically for gambling operators in Guatemala.
        • Operators are not subject to mandatory external audits, standardized reporting formats, or minimum retention periods for gambling-related records.

        Technical Implementation Requirements for Responsible Gambling Tools

        • Guatemala does not currently require the implementation of responsible gambling tools, such as self-exclusion mechanisms, deposit limits, or reality checks, as part of the technical standards for operators.
        • No technical guidance or enforcement exists regarding the integration of player protection features in gambling platforms.

        Sources

        Primary Regulatory Authorities

        Contact Information

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          Important Information Notice

          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.

          Last updated: 21 April 2025