Costa Rica's Ministry of Finance has identified CRC 361.5m ($787,809) in tax sanctions following inspections of 10 casinos, with authorities beginning procedures to apply the penalties and recover taxes allegedly left unpaid.
The inspections took place in September at unnamed properties in San José, Alajuela, Heredia and Puntarenas. The Ministry has not disclosed the individual casinos or how the CRC 361.5m total is distributed among them.
According to the Ministry's findings reported by Teletica, none of the 10 casinos complied with requirements to issue electronic invoices when customers purchased gaming chips.
Some properties allegedly failed to declare all gaming tables and games operating at their premises.
Other casinos reported zero profit for income tax purposes or zero value-added tax (VAT), while applying tax credits that could be credited or requested for reimbursement, according to Vice Minister of Revenue Víctor Julio Carvajal.
Costa Rica's tax guidance specifically subjects casino gambling to VAT. The Ministry states that a 13% general VAT rate applies after the relevant taxable base has been calculated.
For casino gaming tables, that base is calculated at 60% of a base salary for each table, while slot machines use 10% of a base salary for each machine. Other casino games use the amount wagered as their taxable base.
The same guidance requires gambling and casino operators to issue an authorized electronic receipt when a ticket, gaming chip, credit or other instrument granting participation in a game is provided. Casino operators are also required to declare and pay VAT monthly.
Carvajal said procedures had already begun to apply sanctions against the businesses. The Ministry is separately seeking to recover taxes it says were left unpaid. The ₡361.5m figure relates to sanctions identified through the inspections and does not represent the amount of unpaid tax being pursued.
The enforcement comes as Costa Rica separately considers changes to its wider gambling framework. Global Gaming Insider previously reported on proposals intended to address illegal gambling and extend oversight to digital platforms. That legislative initiative is separate from the Ministry's current tax enforcement action.
Costa Rican tax rules require casino and gambling operators to register their activity with the Tax Administration through the TRIBU-CR system
