Costa Rica is home to more than 200 online gambling companies, but the Central American country actually has no legislation specifically dealing with gambling over the Internet. Legislation does not exist to restrict land-based gambling, but these laws are not interpreted as extending to Internet gambling. The Costa Rican government is of the opinion that the act of wagering does not take place at the location of the operator`s gaming servers.

Most companies are self-regulated. because there is no official regime to recognize license holders, there is no betting or gaming tax. Instead, companies operate under a "data processing" license. The country`s lawmakers have been discussing new laws and taxes for online gambling for several years, but so far discussions are fruitless.