Costa Rica Casinos Face US$792,000 in Tax Sanctions
BUSINESS · COSTA RICA
Key Facts
- —The country Costa Rica, where casinos operate legally and pay value added tax (VAT) and income tax to the Finance Ministry, known locally as Hacienda.
- —What happened On 1 October 2026 Hacienda said it had determined ₡361.5 million (about US$792,000) in tax sanctions against 10 casinos after September inspections.
- —Who is involved The tax and customs directorates and the fiscal police checked casinos in San José, Alajuela, Heredia and Puntarenas. Hacienda has not named the businesses.
- —What it means for you All 10 casinos failed to issue electronic receipts for gaming chips. Players buying chips should expect an electronic invoice as standard.
- —Still open The sanction procedures have only begun. How much will be collected, and whether any casino contests the findings, is not yet public.
Costa Rica casinos face tax sanctions worth ₡361.5 million (about US$792,000) after Finance Ministry inspections of 10 gaming halls. The ministry, known locally as Hacienda, announced the figure on Thursday 1 October 2026.
Every casino checked had failed to issue electronic receipts when customers bought gaming chips. Some had also under-declared their tables or reported zero sales tax and zero profit.
What the inspectors found
The checks were run by the General Directorate of Taxation, the customs directorate and the Fiscal Control Police, the ministry’s own enforcement unit. The 10 casinos are in San José, Alajuela, Heredia and Puntarenas provinces.
According to Hacienda’s account, carried by El Observador, aDiario CR and El Mundo CR, the faults fell into four groups. The first was the missing electronic receipts for chip sales, found at all 10 sites.
Some casinos had not declared all their gaming tables and games to the tax administration. Others filed returns showing zero value added tax (VAT) or zero profit for income tax purposes.
The fourth finding drew the sharpest words. Deputy Revenue Minister Víctor Julio Carvajal Porras said some declared zero sales yet claimed tax credits, then sought them back.
What the government says
“In this fight against smuggling and tax evasion there are no untouchable sectors,” Carvajal said, as quoted by El Mundo CR. He said the ministry was issuing sanctions and tax charges of “more than 360 million colones” (about US$788,000).
The operation forms part of the National Strategy Against Smuggling and Tax Evasion. Hacienda says the recovered money will go to state programmes. Public finances remain under close watch, as set out in Costa Rica’s Economy Cools but Stays Solid in 2026.
How big the penalty is
Spread evenly, the total works out at roughly ₡36 million (about US$79,000) per Costa Rica casino. Hacienda has not published a breakdown, so individual bills may differ widely.
The sum is modest against national tax revenue, but the signal matters for a cash-heavy trade. Chip sales are exactly where unrecorded money is hardest to trace.
The move fits a regional pattern of closer scrutiny of gambling. Chile’s telecoms regulator, for example, keeps ordering unlicensed betting sites blocked. See Chile Online Gambling Crackdown Widens as Regulator Orders 37 More Sites Blocked.
The other side of the ledger
The sanctions are not yet final. Hacienda says it has started the procedures to apply them and recover unpaid tax, which leaves room for the casinos to respond.
No casino operator or industry body had commented publicly by Friday 2 October. Hacienda has not said whether any of the Costa Rica casinos involved has already paid or corrected its filings.
What Is Not Yet Known
Hacienda has not named the casinos or said how the total splits between fines and back taxes. Reports also differ on timing: aDiario CR dates the checks to 10 September, while others say late September.
It is also unclear whether any case will reach the courts. The ministry has not said whether wider checks on Costa Rica casinos are planned.
Sources: Ministerio de Hacienda statement of 1 October 2026 as reported by El Observador, aDiario CR and El Mundo CR (1–2 October 2026). Exchange rate: ₡456.6 per US$1, open.er-api.com, 2 October 2026.
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