Online gambling in Panama: regulation, licence and market guide

Is online gambling legal in Panama?

Gambling in Panama is a state prerogative run through contracts and licences issued by the Junta de Control de Juegos (JCJ), an executive secretariat within the Ministry of Economy and Finance, under Decree Law 2 of 1998. Internet gaming was brought inside that framework by Resolution 65 of 2002 and is now governed by Resolution 11 of 6 March 2020, which requires a Panamanian presence, bonds and a share of gross gaming income. Casinos, Type A slot halls, sports betting agencies and bingo halls are licensed separately, and the Lotería Nacional de Beneficencia keeps the lottery monopoly. Law 527 of 23 May 2026 treats problem gambling as a public health matter and obliges online platforms to run biometric age verification, offer spending and time limits and accept JCJ orders to block unlicensed sites.

Regulated: Private operators can hold a local licence for online casino and/or betting.

Who regulates gambling in Panama?

• Junta de Control de Juegos, Ministerio de Economía y Finanzas (JCJ) — Authorizes, regulates and supervises all games of chance and betting in Panama, including internet gaming, casinos, slot halls, sports betting agencies and bingo; enforces Law 527
• Lotería Nacional de Beneficencia (LNB) — State lottery operator with the lottery monopoly, outside the JCJ's remit

Panama gambling licence: how it works

Internet gaming operators sign an administration and operation contract with the JCJ for an electronic communication gaming system and obtain the corresponding licences under Resolution 11 of 2020, which replaced the 2002 rules. Applications are filed through a Panamanian lawyer with a business plan, corporate documents, three years of certified financial statements, background forms for directors, officers and shareholders of 10% or more, internal control manuals and the contracts for the gaming systems used. Resolution 11 requires a Panamanian company with local offices and a .pa domain for each licensed site, key money per domain, compliance and prize bonds and a monthly share of gross gaming income. The JCJ publishes no current register of internet licensees, so counterparties verify licences with the Secretariat.

What an applicant needs

• Panamanian company with offices in Panama and a designated operator vetted by the JCJ
• Application through a Panamanian lawyer with business plan, corporate documents and three years of certified financials
• Background and financial disclosure for directors, officers and shareholders of 10% or more, covering the previous ten years
• Key-money payment per licensed domain, compliance bond and prize-payment bond
• Internal control manual and certified gaming-system contracts
• Biometric identity and age verification, spending and time limits and risk alerts under Law 527 (implementing rules due within six months of 28 May 2026)

Gambling taxes in Panama

• Operators: Internet gaming: monthly participation in gross gaming income payable to the JCJ under Resolution 11 (reported at 10%), plus corporate income tax; gaming companies were placed among the sectors taxed at 25% under Law 8 of 2010. Full casinos and Type A slot halls: 18% of gross income monthly. Sports betting agencies: 0.25% of bets plus 2% of prizes paid.
• Players: A 5.5% tax on gambling winnings has been withheld since 2015 when players redeem winnings from Type A and Type C slot machines, sports betting and bingo; the National Lottery and the racetrack are excluded, and the JCJ moved in 2019 to exempt table games in large hotel casinos.
• Also: Panama applies ITBMS (VAT) of 7% to most services but gambling operates under its own participation regime. Law 527 creates a fund for the prevention and treatment of problem gambling; the contribution mechanism is left to the implementing regulations.

Advertising, player protection, KYC and payments

Advertising

Advertising is permitted for licensed operators. The bill that became Law 527 (Bill 403, approved March 2026) restricted gambling promotion across media, social networks and sport and requires responsible-gambling messaging; detailed rules follow in the executive regulations due by late November 2026.

Responsible gaming

Under Law 527 licensed digital platforms must offer voluntary spending and time limits, send automatic alerts on risky behavior, keep under-18s out with biometric identity and age verification and honor exclusions ordered by the JCJ; casinos and Type A halls must run facial recognition to identify excluded persons. Problem gambling is recognized as a public health issue and a treatment fund is created.

Identity and age verification

Identity verification at registration with biometric confirmation of identity and age required by Law 527 within six months of its publication on 28 May 2026; the JCJ's founding law already excludes bets where the origin of funds or the identity of the bettor cannot be established.

Payments

Bank transfers (ACH), debit and credit cards, the Yappy mobile payment app and cash at licensed agencies are the common rails; the US dollar circulates at par with the balboa. Law 527 refers to biometric validation of digital payments, and crypto is not addressed in the gaming rules.

Notable restrictions

• No gambling by under-18s; biometric age verification mandatory online
• Unlicensed sites, apps and IP addresses can be blocked by JCJ order, with telecoms obliged to comply
• Fines reported at B/.25,000 to B/.100,000 for operators, doubling on repeat, and up to B/.1 million for providers that ignore blocking orders
• Licensed sites must use a .pa domain and a Panamanian company
• Bets where the bettor or the origin of funds cannot be identified are prohibited

Panama iGaming market: size, players and payments

Gross gaming volume of US$2.938 billion in 2025, up 15% on 2024, with net gaming revenue of US$375.5 million; online gaming volume reached US$587.8 million (up 82.3%) and online net revenue US$33.8 million (up 53.6%), while Type A slots remained the largest segment (INEC and JCJ data reported September 2026).

Online volume more than doubled between the first nine months of 2024 and 2025 according to INEC, driven by mobile betting and electronic lottery.

Panama had 102 authorized venues in 2025: 22 full casinos, 31 slot halls, 45 sports betting rooms, 3 bingo halls and 1 racetrack, plus a growing set of licensed online brands.

Timeline: how Panama got here

1. 1998-02Decree Law 2 restructures the Junta de Control de Juegos and makes gambling a state prerogative operated by contract
2. 2002-10Resolution 65 regulates games of chance and betting through electronic communication systems, opening internet gaming
3. 20155.5% tax on gambling winnings introduced to fund pension increases
4. 2020-03Resolution 11 replaces the 2002 internet gaming rules
5. 2026-03National Assembly approves Bill 403 in third debate with biometric verification and advertising limits
6. 2026-05Law 527 promulgated on 23 May and published in the Gaceta Oficial on 28 May
7. 2026-11Deadline for executive regulations implementing Law 527 and for platforms to deploy biometric age checks

Outlook

The executive branch must issue Law 527's implementing regulations by late November 2026, setting the biometric standard, the treatment fund contribution and the blocking procedure; expect the JCJ to start ordering blocks of unlicensed domains once the rules are in force. Online growth above 50% a year is drawing new applicants, and the lack of a public licence register remains a due-diligence gap.

Launching in Panama with GameBridge

Turnkey (your licence, our platform). The JCJ contracts with a Panamanian company that the operator controls, so the operator holds the licence and runs on GameBridge technology; GameBridge holds no Panamanian licence.

A Panamanian brand on GameBridge runs in Spanish with a USD wallet (the balboa is at par), geo-controls limited to Panama and the operator's other licensed markets, and bank transfer, card and Yappy rails through the operator's Panamanian acquiring on request. KYC before play is configured with document and biometric checks to meet Law 527, the responsible-gaming module offers the spending and time limits and risk alerts the law requires, and exclusion lists from the JCJ can be loaded per brand. Content is curated to the games the JCJ has approved, and GameBridge Studios and Originals ship with certification packages for the operator's test house.

• Spanish site language and USD wallet
• KYC with document and biometric identity and age verification before play
• Spending and time limits, risk alerts and JCJ exclusion lists per brand
• Local payment rails on request through the operator's acquiring
• Geo lists that admit only licensed markets
• Reporting exports for the monthly participation and JCJ audits

Slots lead Panamanian play, followed by sports betting on football, baseball and boxing; the aggregated catalog and GameBridge Studios exclusives ship with certification packages for the games the JCJ approves.

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.

• Secretaría Ejecutiva Junta de Control de Juegos: procedures, resolutions and land-based fee schedules — Ministerio de Economía y Finanzas de Panamá, accessed 2026-09-11
• Decreto Ley N° 2 de 10 de febrero de 1998 — Ministerio de Economía y Finanzas de Panamá, accessed 2026-09-11
• Gaceta Oficial N° 30534-B, 28 May 2026 (Ley N° 527) — Gaceta Oficial de Panamá, accessed 2026-09-11
• Panamá endurece controles sobre apuestas digitales — La Estrella de Panamá, accessed 2026-09-11
• Panama gives regulator new blocking powers over illegal betting sites — Global Gaming Insider, accessed 2026-09-11
• Gaming revenue in Panama: industry closed 2025 with gross revenues of US$2.938 billion — G3 Newswire, accessed 2026-09-11
• Impuesto de 5.5% en las apuestas seguirá vigente — La Prensa, accessed 2026-09-11
• Panama gambling license in 2026: JCJ fees, bonds and the 10% GGR reality — Partnerkin, accessed 2026-09-11
• Ley 8 de 15 de marzo de 2010 (income tax rates for gaming companies) — Dirección General de Ingresos de Panamá, 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.