🇨🇼Curaçao Gambling Licence: Requirements, Costs and Tax

Fees under the National Ordinance on Games of Chance (LOK) are fixed amounts set in the ordinance and published by the Curaçao Gaming Authority (CGA). They do not scale with revenue and are non-refundable.

• Application fee: €4,592 for a B2C gaming licence or a B2B supplier licence, plus €150 for each ultimate beneficial owner or qualified interest holder (€2,551 for each listed corporate UBO).
• B2C annual fee: €47,450, invoiced as €24,490 licence fee to the National Treasury and €22,960 supervisory fee to the CGA, both due in full by 15 January each year. The first year is charged pro rata from the grant date and must be paid within 14 days before the licence and seal are issued.
• B2B annual fee: €24,490 supervisory fee to the CGA, with no Treasury component.
• Other charges: €250 per registered domain or application, €383 per certificate application, €128 per UBO or qualified-interest change, €13 per additional game.

Sources (checked 20 September 2026): CGA licence fees under the LOK, version 2.0 (October 2025) · CGA licensing portal FAQ

Curaçao levies no gaming tax on gross gaming revenue. The LOK funds regulation through the fixed licence and supervisory fees above, so the cost of a licence does not rise with turnover. Licensees remain subject to Curaçao’s general profit tax on company profits, which sits outside the gambling law and depends on how the business is structured, so take local tax advice on the corporate position.

Live dealer studios and B2B suppliers. Suppliers of critical gaming services and goods established in Curaçao need a B2B supplier licence (€4,592 application, €24,490 a year) once the requirement takes effect two years after the LOK, in December 2026. There is no gaming tax on suppliers either.

Sources (checked 20 September 2026): CGA licence fees under the LOK, version 2.0 · National Ordinance on Games of Chance (LOK), P.B. 2024 no. 157

Licensing runs in two phases through the CGA portal. Phase one checks the integrity and financial stability of the applicant and its owners, phase two the remaining LOK requirements (responsible gambling policy, dispute resolution, goAML registration, liquidity for prize payouts). Once all documents for a phase are in, the CGA aims to complete that phase within eight weeks, extendable by up to four weeks, so a complete application typically takes four to six months end to end.

An applicant that meets most but not all requirements may receive a provisional licence valid for up to six months, extendable once by up to six months, while the remaining conditions are met.

Sources (checked 20 September 2026): CGA licensing portal FAQ

Under the LOK only a legal entity established under Curaçao law with its statutory seat in Curaçao can hold a gaming or supplier licence, and it must be managed by at least one natural person resident in Curaçao (or by a Curaçao corporate director with a resident managing director). Foreign companies cannot apply directly.

• Integrity: every ultimate beneficial owner, qualified interest holder (10 per cent or more) and policy-maker is identified and verified. The CGA must refuse a licence if a key individual was convicted in the past eight years of theft, fraud, money laundering, terrorist financing or similar offences, or if the applicant is linked to a suspended or revoked licence.
• Funds: source of funds for the operation must be verified and legitimate, the applicant must prove liquid assets sufficient to pay expected prizes, and must have no overdue tax or social-security debts.
• Policies: a responsible-gambling policy, an approved alternative dispute resolution arrangement where required, and registration in the goAML reporting system of the Financial Intelligence Unit before the licence can be granted.
• Process: applications are accepted only through the CGA portal, in two phases: integrity and financial stability first, then the remaining LOK requirements including the technical file and certified games.

Sources (checked 20 September 2026): CGA licensing portal FAQ (eligibility, refusal grounds, phases) · CGA: online gaming regulation and the LOK

A LOK licence is issued for an indefinite period and stays valid as long as the annual fees are paid and the licensee remains compliant. Supervision runs through the portal.

• Reporting: periodic reports, incident reports and change reports are filed through the CGA portal. Changes to ultimate beneficial owners, qualified interest holders or key persons require notification and approval, and each new domain is registered (€250) before it goes live with the dynamic seal.
• Fees: annual licence and supervisory fees invoiced for payment by 15 January.
• AML/CFT: the licensee is a reporting entity under Curaçao’s unusual-transaction legislation, files through goAML, keeps customer due diligence records and designates a compliance officer.
• Player protection: players under 18 excluded, responsible-gambling tools and self-exclusion, complaints handled with access to the ADR provider, player funds protected and no credit for wagering.
• Substance: beyond the resident managing director, the LOK phases in local key-person and office requirements, with the CGA publishing the applicable timelines and exemptions for smaller operators.

Sources (checked 20 September 2026): CGA licensing portal FAQ · CGA licence fees under the LOK, version 2.0

The licensee must be a Curaçao company, in practice an N.V. or B.V. incorporated through a local notary and registered at the Curaçao Chamber of Commerce, with its statutory seat on the island and a resident managing director from day one. Corporate service providers on the island supply the director, registered office and local point of contact, so the set-up itself is quick and the licence application is the longer step.

• Taxes: there is no gaming tax. The company is subject to Curaçao’s general profit tax on its profits, and the rate and any reliefs depend on how the business is structured, so take Curaçao tax advice before choosing the structure.
• Banking and payments: plan the segregated player-funds account and payment providers early, as the CGA tests liquidity for prize payouts at application.
• Budget beyond CGA fees: resident director, compliance officer and MLRO, certified hosting, game certification by an approved laboratory and the ADR provider.

Sources (checked 20 September 2026): CGA licensing portal FAQ (Curaçao entity and resident director)

• 24 December 2024 — The LOK replaced the 1993 offshore gaming ordinance. Master and sub-licences ended and every operator now licenses directly with the CGA.
• 15 October 2025 — CGA fee policy version 2.0: unchanged fee amounts, pro-rata six-month invoicing in the first year after the LOK.
• December 2026 — The B2B supplier licence becomes mandatory for critical suppliers established in Curaçao.