Costa Rica entered October 4, 2026, with an active tax enforcement offensive against the casino sector; the Ministry of Finance confirmed CRC361.5 million (approximately US$777,000) in penalties against 10 establishments inspected in San José, Alajuela, Heredia and Puntarenas, after detecting failures involving electronic invoicing, undeclared gaming tables and slot machines, and zero-value tax filings. The results were officially released on October 3, following inspections carried out in late September.
The operation was coordinated by the General Directorate of Taxation (DGT), the General Directorate of Customs (DGA) and the Fiscal Control Police (PCF) under the National Strategy to Combat Smuggling and Tax Evasion. Finance authorities found that all 10 casinos failed to issue electronic receipts for the purchase of gaming chips. Inspectors also identified establishments that had not reported all gaming tables and slot machines in operation, as well as businesses that declared zero profits for corporate income tax purposes or zero Value Added Tax (VAT).
Rodrigo Chaves Robles
Deputy Minister of Revenue Víctor Julio Carvajal Porras confirmed that administrative proceedings have already begun to determine unpaid taxes, impose sanctions and recover outstanding obligations. As of October 2026, the Ministry of Finance is headed by Rodrigo Chaves Robles; Miguel Ángel Solís Sánchez leads Taxation, Adrián Pérez Edwards heads Customs and Katherine Tenorio Ruiz directs the Fiscal Control Police.
Katherine Tenorio Ruiz
Costa Rica applies a 13% VAT framework to casino activity. For casinos, the taxable base includes 60% of one base salary per gaming table and 10% per slot machine, while other games are taxed according to the amount wagered.
A separate 10% tax on net income derived from casino operations also applies. The operation of casinos requires authorization from the Ministry of Public Security, but the case announced by Finance is tax-related and does not by itself establish that the inspected venues were illegal casinos.
