Curaçao Gaming License

Cost boundary

The 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. No single regulatory figure covers incorporation, resident management, advice, staffing, testing, technology, banking, ADR, and compliance.

Process timing

The assessment has two phases. Each complete phase has an eight-week processing target and may be extended by up to four weeks. The resulting target is sixteen weeks across two complete phases, or up to twenty-four weeks if both extensions apply, 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

CGA application, license, and supervisory charges are fixed amounts rather than a percentage of GGR. The general Curaçao 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. A universal low-single-digit effective rate is not defensible.

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 separate Article 5.12 local-substance obligation does not apply before April 1, 2027. Detailed staffing and office requirements remain in consultation form and must be checked again 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. Article 5.12 local-substance compliance is deferred until April 1, 2027. 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.