Curaçao

Curacao

Get a Gaming License with Curacao Gaming Authority

End-to-End Support Local Expertise Reliable Compliance

Country Overview

Regulator	Curacao Gaming Authority
Regulator Website	https://www.gamingcontrolcuracao.org
License Name	Online gaming B2B and B2C licenses
Structure Requirements	The legal structure should be registered only as Curacao entity. No limit on shareholders. Local staff - director, key individual. Compliance officer can be a foreigner, better to have a local.
Local Physical Presence	Local dedicated office, shared office is not possible.
Tax Rate	The foreign profits of the Curacao company will be taxed under the territorial tax regime under which only profits from domestic enterprise are taxed against a maximum rate of 22%. In principle, all profits will be considered benefits from a domestic enterprise, unless the taxpayer substantiates that a portion of the profits should be regarded as non-domestic. To determine whether profits are considered domestic or non-domestic, the profit before non-causal costs is allocated based on causal costs but excluding costs of materials. Besides this attractive corporate income tax feature, the Curacao company will, in principle, qualify for the Curaçao participation exemption, which exempts capital gains or dividends gained from participations.
Minimum Capital Requirement	0.01 cent as minimum and no maximum.
Time Frame	4-8 months
Complexity	Intermediate

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Regulatory Leniency Business-friendly with clear portal process

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Time Frame for License Issuance 4–8 months

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Acceptance Ratio High for compliant gaming operators

Gaming operators are drawn to Curacao because of its advantageous tax system. Companies with licenses gain from: Minimal Corporate Tax: Companies only pay a little amount of corporate income tax. No Sales Tax or VAT: Operators’ revenues are free from additional indirect taxes.

Really straight-forward application – all actions should be done via portal of regulator.