Curaçao Gaming License

Cost boundary

The official B2C application fee is EUR 4,592, plus EUR 150 for each ordinary UBO and qualified interest holder or EUR 2,551 for each listed UBO. The annual B2C charge is EUR 47,450, split between a EUR 24,490 government license fee and a EUR 22,960 CGA supervisory fee. The B2B application fee is also EUR 4,592, with the same ownership-review fees, and the annual B2B supervisory fee is EUR 24,490. Initial annual fees are prorated for the year of issue. The CGA does not publish one all-in budget for incorporation, resident management, advice, staffing, testing, technology, banking, ADR, or compliance.

Process timing

The CGA describes a two-phase assessment. Once all required documents are submitted, it aims to process each phase within eight weeks and may extend each phase by up to four weeks. That produces a stated target of sixteen weeks across two complete phases, or up to twenty-four weeks if both are extended, but it is not a guaranteed service level. Where some requirements remain outstanding, the CGA may consider a provisional license for up to six months with a possible extension of up to another six months.

Tax / revenue model

The published CGA schedule uses fixed application, license, and supervisory fees rather than a stated percentage of GGR. Separately, the Curaçao Tax Authority states that the general profit-tax rate is 15 percent on the first XCG 500,000 of taxable profit and 22 percent above that amount. Territorial treatment depends on where activities are performed, where connected assets and causal costs sit, and whether the taxpayer can support the foreign-result allocation. No universal low-single-digit effective rate should be published.

Applicant / local requirements

The applicant must be a legal entity established under Curaçao law with its statutory seat in Curaçao. It must be managed by a resident natural-person director or by a Curaçao corporate managing entity that has at least one resident managing director. The CGA announced that operators are not required to meet the separate Article 5.12 local-substance obligation before April 1, 2027. Its detailed staffing and office document is still labeled as a consultation document and must be rechecked before that deadline. Current online-gaming conditions also require critical player, game-transaction, and financial-transaction information to remain accessible to the CGA through a server hosted in a Tier-IV certified data center in Curaçao.

Term / continuation

A definitive online gaming or supplier license is issued for an indefinite term, subject to suspension, revocation, changes in law, and continued compliance. This does not remove annual fees. B2C annual fees total EUR 47,450 and B2B annual fees total EUR 24,490 under the current schedule. A provisional license is different and lasts up to six months with a possible extension of up to another six months.

The LOK entered into force on December 24, 2024 and replaced the old master-license and sublicense structure with direct CGA licensing. The old orange Certificate of Operation became invalid on October 15, 2025. On January 23, 2026, the CGA announced that Article 5.12 local-substance compliance would not be required before April 1, 2027. On June 24, 2026, the CGA confirmed that supplier licensing and registration become fully mandatory on December 24, 2026: Curaçao-established critical suppliers must hold a supplier license and register, while foreign critical suppliers serving CGA licensees must register but do not need a Curaçao supplier license.