Online gambling in Nicaragua: regulation, licence and market guide

Is online gambling legal in Nicaragua?

Nicaragua's Ley Especial para el Control y Regulación de Casinos y Salas de Juegos de Azar (Law 766 of 2011, reformed by Law 884 of 2014) puts casinos, slot halls, sports betting and every other game of chance under the Ministry of Finance (Ministerio de Hacienda y Crédito Público) through its Oficina de Casinos y Salas de Juegos de Azar. Operators need a 20-year Título-Licencia de Operación and an annual Permiso de Funcionamiento for each venue. Article 48 allows licence holders to offer internet gaming to nationals, residents and tourists, directly or with a national or foreign technology partner, and the regulation limits that option to Category A casinos (71 or more machines or three or more tables) after a specific authorization. There is no online-only licence, the Lotería Nacional keeps the lottery monopoly and gaming machines and tables pay a fixed monthly tax under the Tax Concertation Law.

Partially regulated: Some verticals are licensed (usually betting); others are prohibited or unaddressed.

Who regulates gambling in Nicaragua?

• Ministerio de Hacienda y Crédito Público, Oficina de Casinos y Salas de Juegos de Azar (MHCP) — Application authority under Law 766: grants operator licences and operating permits, approves the game catalog, inspects venues and sanctions; a Consejo de Control y Regulación (Finance, tax authority, police and financial intelligence unit) hears appeals and issues rules
• Dirección General de Ingresos (DGI) — Collects the monthly tax per gaming table and machine and general taxes; keeps the national register of machines and tables

Nicaragua gambling licence: how it works

A Nicaraguan company or resident individual applies to the Oficina de Casinos for a Título-Licencia de Operación, filing incorporation and tax registration documents, shareholder and director lists, sworn statements that no one is disqualified, background and financial investigation forms and a bank certificate showing the minimum average balance for the intended category (US$100,000 for Category A). Before the licence issues the applicant posts a bank guarantee (US$50,000 for Category A). Each venue then needs a Permiso de Funcionamiento, which requires proof of premises, fire and health certificates, an inventory of machines and tables, and for Categories A and B a minimum investment of US$200,000 and 30 direct jobs; a temporary permit becomes definitive once the investment is verified. Category A casinos may then request authorization to add sports betting or internet gaming, submitting the betting system contracts (minimum one-year term), the odds-feed and broadcast rights contracts and the provider's details. Only cash, debit or credit cards and checks may be accepted for bets, and internet-betting prizes must be paid by non-negotiable check.

What an applicant needs

• Nicaraguan company registered with the Registro Público Mercantil and the DGI, or a resident individual
• Application form fee of US$2,000 and a bank certificate showing an average balance of US$100,000 (Category A), US$50,000 (B), US$25,000 (C) or US$10,000 (D)
• Bank guarantee of US$50,000 (Category A) down to US$10,000 (Category D) before the licence issues
• Minimum investment of US$200,000 and 30 direct jobs for Category A and B casinos
• Venue at least 400 meters from schools, churches, hospitals and other listed sites, with fire, health and accessibility certificates
• AML manual and reporting under SIBOIF rules; audited financial statements filed within four months of year-end for Category A operators
• Category A status and a separate authorization for sports betting or internet gaming, with certified system and feed contracts

Gambling taxes in Nicaragua

• Operators: Monthly tax per unit in operation under article 233 of the Tax Concertation Law (Law 822 as reformed): US$500 per gaming table and US$40 per gaming machine, payable in córdobas at the official rate and treated as a minimum definitive payment on account of annual income tax. Internet gaming and sports betting pay tax 'as determined by the common tax legislation' (Law 766, articles 48 and 49): corporate income tax at 30% and VAT at 15% where applicable.
• Players: Prizes from games and bets in casinos and other venues are classed as capital income under the Tax Concertation Law and are subject to withholding; the rate should be confirmed with counsel.
• Also: The gaming tax was raised in 2019 (tables from US$450 to US$500 from 2020). Municipal taxes apply to venues.

Advertising, player protection, KYC and payments

Advertising

No specific advertising code for online products; Law 766 describes gambling as an activity that is permitted but not promoted by the state, bans casinos from fairs and patron-saint festivals and requires venues to display warnings against human trafficking and the misuse of images of women and children.

Responsible gaming

Entry and play are barred to under-18s, intoxicated persons, armed persons and on-duty police or military; venues keep an incident book and post their internal rules. There is no statutory online responsible-gambling toolkit beyond the licence conditions the authority attaches to an internet-gaming authorization.

Identity and age verification

Age verification at entry, AML manuals and transaction reporting under SIBOIF norms and Law 735 on organized crime, with monthly machine and table reporting to the DGI; internet authorizations require identification of players and of the systems used.

Payments

Bets may only be placed in cash (local or foreign currency), by credit or debit card or by check (Law 766, article 33). Internet-betting prizes are paid by non-negotiable, non-transferable check under the regulation. Crypto is not a permitted means of payment for bets.

Notable restrictions

• Only Category A casinos may add internet gaming or sports betting, with prior authorization
• Bets in cash, card or check only; no crypto
• Players must be 18 or over
• Slot machines must return at least 85% and table games at least 75%
• Licences and permits are non-transferable; public officials, police and military may not hold interests
• No gaming at fairs or patron-saint festivals

Nicaragua iGaming market: size, players and payments

No reliable public estimate; the DGI and the Oficina de Casinos do not publish sector revenue.

A small number of casino groups run Category A venues in Managua and regional cities alongside many slot halls; internet betting exists only as an extension of those casinos, and the Lotería Nacional holds the lottery.

Timeline: how Nicaragua got here

1. 2005Law 528 creates the special tax on casinos, machines and tables collected by the DGI
2. 2011-07Law 766 enacted, creating the licensing regime and allowing licensed casinos to offer internet gaming and sports betting
3. 2012-12Tax Concertation Law (Law 822) consolidates the monthly tax per gaming table and machine
4. 2014-11Law 884 reforms Law 766 and moves the application authority to the Ministry of Finance
5. 2019Reform of Law 822 raises the table tax to US$500 a month from 2020 and sets machines at US$40
6. 2020-03National Assembly publishes the consolidated text of Law 766 in the legal digest

Outlook

No bill to create a standalone online gambling licence had been published as of September 2026, so internet gaming will remain an add-on for Category A casinos. Tax rates per machine and table are reviewed through the Tax Concertation Law, and AML supervision follows SIBOIF norms and international evaluations. Operators should also weigh country-risk and correspondent-banking considerations when planning payments.

Launching in Nicaragua with GameBridge

Model decided with counsel. Nicaragua has no online-only licence: internet gaming is available only to a Category A casino licensee with a specific authorization, so GameBridge can support such a casino as its technology partner under the operator's licence, and any other route is a question for the operator's counsel.

For a Category A casino that obtains internet authorization, GameBridge runs the online brand in Spanish with córdoba and US dollar wallets, geo-controls limited to Nicaragua, and card and bank rails through the operator's local acquiring with crypto disabled by rule. KYC before play, AML case management aligned to SIBOIF reporting and machine-style RTP settings within the authority's minimums are configured per brand, and payout workflows support the check-based prize rules. Without such a licensee, Nicaragua is excluded in geo-controls by default. GameBridge Studios and Originals ship with certification packages for the authority's game catalog approval.

• Spanish site language with NIO and USD wallets
• Geo lists limited to Nicaragua for authorized casino brands; excluded by default otherwise
• KYC before play and AML case management for SIBOIF reporting
• Cashier limited to cards and bank rails; crypto disabled
• Per-brand responsible-gaming limits and self-exclusion
• Certification package for game catalog approval

Slots and baseball or football betting fit Nicaraguan demand; the aggregated catalog and GameBridge Studios exclusives ship with certification packages for the authority's game catalog.

Frequently asked questions

Sources and review

Reviewed against the sources below on 11 September 2026. Regulation changes; confirm the current position with local counsel before launch.

• Texto Consolidado, Ley N° 766, Ley Especial para el Control y Regulación de Casinos y Salas de Juegos de Azar — Asamblea Nacional de Nicaragua, accessed 2026-09-11
• Reglamento de la Ley N° 766 — Asamblea Nacional de Nicaragua, accessed 2026-09-11
• Ley N° 884, Ley de Reformas y Adición a la Ley N° 766 — Asamblea Nacional de Nicaragua, accessed 2026-09-11
• Ley de Reformas y Adiciones a la Ley N° 822, Ley de Concertación Tributaria (article 233, tax on tables and machines) — Asamblea Nacional de Nicaragua, accessed 2026-09-11
• Procedimiento especial de pago del impuesto de casinos y juegos de azar (Law 528) — Asamblea Nacional de Nicaragua, accessed 2026-09-11

Regulatory summaries are provided for orientation only and are not legal advice. Licensing requirements change; we validate them with you during scoping.