Is Gambling Legal in Nicaragua? Laws & Regulations Explained 2025

Key Information

Last Update 2025

Regulatory Authority Oficina de Casinos y Salas de Juegos (Ministry of Finance)

License Cost Varies

Regulation by Activity Type

Casinos Regulated

Online Casinos Regulated

Betting Regulated

Online Betting Regulated

Lotteries Regulated

Poker Regulated

Highlights

Gambling in Nicaragua is regulated under Special Law No. 766, enacted in 2011, which covers casinos and gaming venues.
Licensing and supervision of gambling operators are managed by the Oficina de Casinos y Salas de Juegos under the Ministry of Finance.
Only land-based casino operators or their partners can apply for online gambling licenses; standalone online-only operators are excluded.
There is no explicit prohibition on players accessing offshore online gambling sites, and such activity is tolerated by authorities.
Taxation of gambling operations is governed by general tax legislation, with specific taxes applied to licensed operators.
The legal gambling age in Nicaragua is 18, applying to both land-based and online gambling activities.
Recent amendments have increased regulatory scrutiny, especially regarding the financial flows of both land-based and online operators.

Legislation

Primary Legislation

The core legal framework governing gambling in Nicaragua is established by the Special Law No. 766, known as the "Special Law for the Control and Regulation of Casinos and Gambling Venues," enacted in 2011. This law provides the principal structure for regulating all forms of gambling, including casinos and gaming rooms. The legislation sets out the definitions, general principles, and operational standards for gambling activities within the country. Amendments in 2014 and subsequent regulations have further clarified and strengthened the oversight of both land-based and, to a limited extent, online gambling operations. While the 2011 law primarily targets land-based establishments, it includes specific provisions regarding internet gaming operations, though the online sector remains less comprehensively regulated compared to traditional gambling venues.

Regulatory Authority

Oversight and enforcement of gambling legislation in Nicaragua are primarily the responsibility of regulatory bodies operating under government ministries. The main regulatory authority is the gaming board established under the Ministry of Tourism, as mandated by the 2011 law. Additionally, the Oficina de Casinos y Salas de Juegos, operating under the Ministry of Finance, plays a significant role in supervising and regulating gambling activities. These authorities are tasked with ensuring compliance with the legal framework, monitoring the integrity of gaming operations, and implementing relevant policies and controls.

Supervise and enforce compliance with gambling laws and regulations
Monitor and regulate both land-based and, to a limited extent, online gambling activities
Implement policies to ensure the integrity, transparency, and security of gaming operations

License Types

Types of Gambling Licenses Available in Nicaragua

Land-Based Casino License: The primary license available in Nicaragua is for the operation of land-based casinos and gaming rooms. This license covers traditional casino activities, including table games and slot machines.
Online Gambling License: While technically possible, online gambling licenses are only available to operators who already hold a land-based casino license. These operators may offer internet gaming services either directly or in partnership with national or foreign technology providers that meet international standards of reliability, transparency, and security.

Application Process

Licensing authority: The licensing process is overseen by the Gaming Board under the Ministry of Tourism for land-based casinos, and by the Oficina de Casinos y Salas de Juegos under the Ministry of Finance for regulatory supervision.
Eligibility: Only companies operating land-based establishments are eligible to apply for an online gambling license. Foreign or offshore companies may participate only in partnership with a licensed local operator.
Submission: Applicants must submit a detailed application including business plans, financial statements, proof of legal incorporation, and information on the proposed gaming operations and technology systems.
Due diligence: Authorities conduct background checks on company owners, directors, and key personnel to ensure integrity and suitability.
Technical requirements: For online operations, applicants must demonstrate that their technology meets international standards for security, fairness, and transparency.

Duration, Renewal, and Conditions

License duration: Licenses are typically granted for a fixed term, often between 1 to 5 years, depending on the type of operation and the terms set by the regulatory authority.
Renewal: Licenses may be renewed upon application, subject to a review of compliance with all regulatory requirements and payment of renewal fees. Renewal applications must be submitted before the current license expires.
Ongoing obligations: Licensed operators must maintain compliance with all technical, operational, and reporting requirements throughout the license period.

Licensing Costs, Fees, and Financial Requirements

Application fees: A non-refundable application fee is required upon submission of the license application. The exact amount varies but is generally lower than fees in major international jurisdictions.
Annual license fees: Operators must pay an annual fee to maintain their license. This fee is set by the regulatory authority and may vary depending on the size and scope of operations.
Financial guarantees: Applicants may be required to provide financial guarantees or proof of sufficient capital to ensure the fulfillment of obligations to players and the state.

Key Requirements for Obtaining and Maintaining a License

Demonstrate legal incorporation and good standing of the applicant company in Nicaragua.
Provide evidence of financial stability and the ability to meet operational obligations.
Implement robust internal controls, anti-money laundering procedures, and player protection measures.
For online operations, ensure the gaming platform and software comply with international standards for fairness, security, and transparency.
Allow regular audits and inspections by the regulatory authorities.
Maintain accurate records and submit periodic reports as required by the regulator.

Summary Table: Licensing System Overview

License Type	Eligible Applicants	Key Requirements	Costs & Fees	Duration	Renewal
Land-Based Casino	Local companies	Business plan, financials, background checks	Application & annual fees, financial guarantees	1-5 years	Yes, upon compliance review
Online Gambling	Licensed land-based operators (with/without foreign partners)	Technology standards, security, partnership agreements	Application & annual fees, financial guarantees	1-5 years	Yes, upon compliance review

Gambling Tax

Tax Rates for Gambling Operators in Nicaragua

Nicaragua's gambling taxation system primarily targets land-based gambling operations, as the regulatory framework and tax provisions are more clearly defined for casinos and gaming halls than for online operators. The main legislative basis is the Special Law No. 766 (2011) and subsequent amendments. Online gambling taxation is referenced only generally, without specific rates or mechanisms.

Type of Gambling Operation	Tax Rate	Tax Basis
Land-based casinos and gaming halls	Varies by license class and local regulations; typically a fixed annual fee plus a percentage of Gross Gaming Revenue (GGR)	Gross Gaming Revenue (GGR) and/or fixed fees
Online gambling operators	No specific national rate; subject to general tax legislation and regulations	Not explicitly defined; determined by general tax rules

Basis for Taxation

For land-based casinos, taxes are generally calculated as a percentage of Gross Gaming Revenue (GGR), which is the difference between the total amount wagered and the total amount paid out to players as winnings.
Some operations may also be subject to fixed annual licensing fees, depending on the class of the casino or gaming hall.
Online gambling operations are taxed according to the general tax legislation, but there is no dedicated tax rate or clear basis (such as GGR or turnover) specified in the gambling law for online operators.

Tax Reporting and Payment Requirements

Land-based operators must file regular tax returns and reports with the relevant tax authorities, typically on a monthly or quarterly basis, detailing their gaming revenues and tax calculations.
Taxes must be paid within the deadlines established by the national tax authority, often coinciding with other corporate tax obligations.
Operators are required to maintain detailed records of all gaming activities, revenues, and payouts, which must be available for inspection by regulators and tax officials.
Online operators, if locally licensed, are expected to comply with general corporate tax reporting and payment procedures, but no special reporting forms or schedules specific to online gaming are mandated.

Tax Incentives, Exemptions, and Special Provisions

No significant tax incentives or exemptions are provided specifically for gambling operators under the current regulatory framework.
Special provisions may apply to different classes of land-based casinos (e.g., based on the number of machines or tables), which can affect the fixed annual fees or minimum tax obligations.
Online gambling is subject to the general tax regime, and any incentives or exemptions would be those available to all businesses under the national tax code, not gambling-specific.

In summary, Nicaragua imposes taxes on gambling operators primarily through a combination of fixed fees and a percentage of GGR for land-based casinos, with online gambling subject to general tax rules but lacking detailed, sector-specific tax rates or procedures. All operators must comply with standard tax reporting and payment obligations as defined by national tax authorities.

Prohibited Individuals

Age Restrictions and Identification Requirements

The minimum legal age for participating in any form of gambling in Nicaragua is 18 years. Gambling operators are required to verify the age of players to prevent minors from accessing gambling services. This typically involves requesting official identification documents to confirm both age and identity before allowing entry to gambling venues or registration for gambling activities.

Prohibited Activities and Game Restrictions

Only licensed land-based casinos and gambling venues are permitted to offer gambling services; unlicensed gambling operations are strictly prohibited.
Online gambling is only allowed if provided by operators holding a local license. Casinos or betting sites without a Nicaraguan license are technically subject to closure, although enforcement is inconsistent and many offshore sites still accept Nicaraguan players.
Games and gambling activities not explicitly authorized by the regulator are prohibited. This includes unauthorized slot machines, table games, or betting operations outside licensed premises.
There are no specific published restrictions on individual game types (such as poker or sports betting) beyond the requirement that all must be operated under a valid license and within approved venues.

Advertising and Marketing Limitations

Gambling advertising and marketing are subject to restrictions aimed at protecting minors and vulnerable groups. Operators must not target individuals under 18 or use advertising that could appeal to minors.
Advertisements must include clear information on the minimum age for participation and responsible gambling messages.
Marketing campaigns must avoid misleading claims about the chances of winning or the benefits of gambling.
There are limitations on the placement of gambling advertisements, especially near schools, youth centers, and other locations frequented by minors.

Responsible Gambling and Player Protection Measures

Operators are required to implement responsible gambling policies, including providing information about the risks of gambling and resources for problem gambling support.
Self-exclusion programs must be available, allowing players to voluntarily ban themselves from gambling venues or online platforms.
Staff in gambling establishments must be trained to recognize signs of problem gambling and provide assistance or referrals to support services.
Operators must ensure the security and confidentiality of player data and financial transactions.
Information on responsible gambling and support for gambling addiction must be prominently displayed in gambling venues and on websites.

Geographic and Location Restrictions

Land-based gambling venues are only permitted in locations authorized by the regulator, typically within designated tourist or entertainment zones.
Casinos and gambling halls cannot be established near schools, religious institutions, or other sensitive locations as determined by local authorities.
Mobile or temporary gambling operations outside of licensed venues are prohibited.

Timeline

Year/Date	Event
1996	Establishment of the national lottery, marking the first significant legal gambling activity in Nicaragua.
2001	Initial legislative efforts to legalize and regulate the gambling sector began, though no comprehensive framework was established at this time.
2010	Introduction of Special Law 766, the first comprehensive legal framework for the control and regulation of casinos and gambling venues in Nicaragua.
2011	Law 766 officially comes into force, creating new regulatory bodies, licensing requirements, and player protection measures for land-based casinos and gambling venues.
2014	Amendments to the existing gambling law introduced, adding further regulatory details but not addressing online gambling.
2015	Casino Control Act enacted, refining regulations for land-based gambling and reinforcing the existing framework, still without reference to online gambling.

Requirements

Software Certification and Technical Standards

Operators must use gaming software that adheres to international standards of reliability, transparency, and security. The technology deployed must guarantee fair play and verifiable randomness in all games offered.
Any technology provider associated with Nicaraguan-licensed operators must demonstrate compliance with recognized international technical standards for gaming equipment and software.
Gaming equipment and software are subject to inspection and approval by the relevant regulatory authority to ensure compliance with operational integrity requirements.

Data Protection, Privacy Measures, and Server Location

Operators are required to implement robust data protection and privacy measures to safeguard player information and financial data in line with international best practices.
There are no explicit legal mandates regarding the physical location of servers; however, operators must ensure that data storage and processing systems are secure, protected from unauthorized access, and compliant with applicable privacy standards.
Operators must maintain secure data transmission protocols and encryption for all sensitive transactions and personal information exchanges.

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

Operators are required to implement anti-money laundering measures, including the identification and verification of players through KYC procedures.
KYC requirements include collecting and verifying personal identification documents, proof of address, and monitoring player transactions for suspicious activity.
Operators must have internal policies and technical systems in place to detect, report, and prevent money laundering and terrorist financing activities.

Financial Reporting, Auditing Standards, and Record-Keeping

Operators must maintain accurate and up-to-date financial records of all gaming transactions, player accounts, and operational activities.
Regular financial reporting to the regulatory authority is required, including detailed statements of income, expenditures, and tax obligations.
Operators are subject to periodic audits by independent third parties or the regulatory authority to verify compliance with financial and operational standards.
All records must be securely stored and readily accessible for inspection by the authorities for a period specified by regulation.

Technical Implementation Requirements for Responsible Gambling Tools

Operators are required to provide technical tools that enable players to set deposit, loss, and session limits to promote responsible gambling.
Self-exclusion mechanisms must be available, allowing players to voluntarily restrict their access to gambling services for defined periods.
Responsible gambling information and support resources must be prominently displayed and accessible within the gaming platform.
Technical systems must be in place to monitor player behavior and flag potential signs of problem gambling for timely intervention.

Sources

Primary Regulatory Authorities

Nicaraguan Institute of Tourism (Instituto Nicaragüense de Turismo, INTUR) - Supervises and regulates land-based casinos and gaming activities

Contact Information

Instituto Nicaragüense de Turismo (INTUR): Address: Km. 8½ Carretera a Masaya, Managua, Nicaragua Phone: +505 2254 5191 Email: info@intur.gob.ni