Curaçao Gaming
Being one of the first jurisdiction to regulate remote gaming and having an e-gaming regime dating back to 1993, Curaçao offers a stable multiple gaming type certification system regulating games of skill, chance and wagering. The key feature of Curaçao is that it offers one license covering all types of i-gaming services. Since most operators diversify into various types of games, the one-license approach of Curacao is highly popular.
Gaming Licences in Curaçao
Curacao offers operators the possibility of opting for a full licence or a sub-licence, both of which cover software providers, network operators, service providers, common platform operators, affiliates, marketers and white-label operators. The distinction lies in the fact that a full licencee can sub-licence to third parties, while a sub-licensee cannot further sub-licence. Notwithstanding, a sub-license offers the same rights as a full license to run an i-gaming business legitimately.
Both modalities require that a company is registered in Curacao and has a local administrator. Indeed, it is necessary to set up a Curaçao company (offshore or onshore), which is typically registered as an e-Zone company. A key reason for opting for the setting up of an e-Zone permit is to benefit from 2% corporate income tax through to 2026, provided the company remains in annual compliance.
Licence Fee
Master license - NAƒ.10,000. (c.€ 4,300) per month during the first two years of the license; thereafter, the amount of the license fee is negotiated
Sub license – depending on negotiations with master licensees
Validity of Licence
The master licence is valid for 5 years and is automatically renewed subject to compliance. The sub-license is valid for an indefinite period subject to validity of master licence.
Taxation
0% tax on gross bets
2% corporation tax for e-Zone companies that retain annual compliance
No VAT, Sales Tax or import duties
No restriction on dividend withdrawals
Curaçao Gaming
Being one of the first jurisdiction to regulate remote gaming and having an e-gaming regime dating back to 1993, Curaçao offers a stable multiple gaming type certification system regulating games of skill, chance and wagering. The key feature of Curaçao is that it offers one license covering all types of i-gaming services. Since most operators diversify into various types of games, the one-license approach of Curacao is highly popular.
Gaming Licences in Curaçao
Curacao offers operators the possibility of opting for a full licence or a sub-licence, both of which cover software providers, network operators, service providers, common platform operators, affiliates, marketers and white-label operators. The distinction lies in the fact that a full licencee can sub-licence to third parties, while a sub-licensee cannot further sub-licence. Notwithstanding, a sub-license offers the same rights as a full license to run an i-gaming business legitimately.
Both modalities require that a company is registered in Curacao and has a local administrator. Indeed, it is necessary to set up a Curaçao company (offshore or onshore), which is typically registered as an e-Zone company. A key reason for opting for the setting up of an e-Zone permit is to benefit from 2% corporate income tax through to 2026, provided the company remains in annual compliance.
Licence Fee
Master license - NAƒ.10,000. (c.€ 4,300) per month during the first two years of the license; thereafter, the amount of the license fee is negotiated
Sub license – depending on negotiations with master licensees
Validity of Licence
The master licence is valid for 5 years and is automatically renewed subject to compliance. The sub-license is valid for an indefinite period subject to validity of master licence.
Taxation
0% tax on gross bets
2% corporation tax for e-Zone companies that retain annual compliance
No VAT, Sales Tax or import duties
No restriction on dividend withdrawals