🇵🇦 Panama · Junta de Control de Juegos (Ministerio de Economía y Finanzas) (JCJ)

Panama Online Gambling Licence — 2026

Panama's JCJ has contracted online gaming since Resolución 65 of 2002, added a domestic online regime in 2020, and in May 2026 gained blocking powers and fines up to B/.1,000,000 under Law 527. Two fee schedules circulate — know which one you are quoted.

Tier 3 — Emerging / recently liberalised

Panama has regulated online gaming since Resolución No. 65 of 25 October 2002, under a Junta de Control de Juegos that sits inside the Ministerio de Economía y Finanzas and was restructured by Decreto Ley No. 2 of 10 February 1998. The 2002 rules built an international-facing regime: a USD 40,000 derecho de llave, USD 20,000 a year, a seven-year contract, and a ban on taking bets from anyone inside Panama — which is what makes the income foreign-source and exempt.

Resolución No. 11 of 6 March 2020 added a second track that, in the MEF's words, permits online games of chance "dentro de Panamá" — for players inside the country. Advisers report that this track charges B/.50,000 per licence, B/.600,000 in bonds and 10% of gross income monthly. Most comparison sites quote only the 2002 numbers without saying which regime they describe. Law 527 of May 2026 then layered biometric verification, site-blocking powers and seven-figure fines over both.

Quick facts

Regulator	Junta de Control de Juegos (Ministerio de Economía y Finanzas) ↗
Tier	Tier 3 — Emerging / recently liberalised
Licence types	Juegos por Internet — administration contract plus Licencia de Juego (Res. 65/2002 international-facing; Res. 11/2020 domestic-facing), Casino completo, Sala de máquinas tragamonedas tipo A, Agencia de apuestas de eventos deportivos, Sala de bingo
Application cost	Online: USD 40,000 derecho de llave under Res. 65/2002; advisers report B/.50,000 per licence plus a B/.500,000 performance bond under Res. 11/2020. Casino completo: B/.1,000,000 derecho de llave (MEF schedule)
Annual cost	USD 20,000 annual state tax (Res. 65/2002 figure); B/.100,000 annual prize bond reported under Res. 11/2020; seven-year contract term under the 2002 rules
Gaming tax	Online: 10% of gross income, paid monthly (Res. 11/2020, adviser-reported). Casinos: 12% tables / 18% machines; sports-betting agencies: 0.25% of bets + 2% of prizes paid (MEF published schedule)
Corporate tax	Territorial: 25% on Panama-source income; bets taken from abroad are foreign-source and outside the base, other than payments to the JCJ
Substance	Panamanian S.A. with three directors of any nationality; local legal representative registered with the JCJ; offices and a call centre in Panama under the domestic online regime (adviser-reported)
Timeline	2-8 months (adviser-reported); the 2020 regulation sets no statutory deadline

Pros

Regulator with an online track record since 2002 and published fee schedules
Foreign-source income outside the 25% corporate tax base
USD economy and Panama City banking access

Cons

Two fee schedules in circulation; the JCJ website was unreachable in early September 2026
10% of gross income monthly is not exempt
Spanish-language process with Pleno approval and Contraloría countersignature
Law 527/2026 compliance floor — biometric age checks and blocking powers

Best for

Operators wanting a Latin American base with a real regulator
Groups that can carry a 10% gross-income charge in exchange for foreign-source exemption
Sportsbooks pairing Panama with Curaçao or Anjouan for acquiring

Two online regimes, not one

Resolución 65 of 2002 authorised internet gaming contracts for operators serving players outside Panama; residents may not use the platforms, the derecho de llave is USD 40,000 and the annual state tax USD 20,000 (both confirmed by Panamanian counsel at Pardini & Asociados). Resolución 11 of 6 March 2020 is the instrument the MEF credits with allowing online gaming inside Panama. The figures advisers attach to it — B/.50,000 per Licencia de Juego, a B/.500,000 performance bond, a B/.100,000 annual prize bond, 10% of gross income within the first ten days of each month — come from adviser summaries of the resolution's articles 12 to 15; we could not open the JCJ site on 3 September 2026 to check them at source. Until the JCJ confirms in writing which schedule applies to your model, budget for the higher one.

What the JCJ publishes for other categories

The MEF's JCJ page carries the fee schedule for land-based categories, which is a useful sanity check on online quotes. A casino completo pays a B/.1,000,000 derecho de llave plus 12% of gross table income and 18% of machine income; a sala de máquinas tipo A pays B/.500,000 and 18% of monthly gross; sports-betting agencies pay 0.25% of bets captured (0.50% on international greyhound racing) and 2% of prizes paid; bingo halls pay 15% of gross. Against that scale a USD 40,000 online derecho de llave is the cheapest entry the JCJ offers, which is why the 2002 figure keeps being repeated.

Law 527 of 2026 — the new compliance floor

Promulgated 23 May 2026 and published in the Gaceta Oficial on 28 May, Law 527 requires online platforms to run biometric identity and age verification to keep under-18s out, gives the JCJ power to order blocking, suspension or restriction of websites, applications, domains and IP addresses operating without a current Panamanian licence, and sets fines of B/.25,000 to B/.100,000 for breaches of the prevention measures, doubling on repeat, with fines up to B/.1,000,000 for operating without a licence. Full casinos and type A halls must add facial recognition to CCTV. The Executive has six months to issue regulations, so the operative detail lands around November 2026.

Where the JCJ sits and how to verify a licence claim

The Junta de Control de Juegos is a directorate of the Ministerio de Economía y Finanzas: a Pleno that decides, an Executive Secretariat that administers, and departments for audits, inspections, statistics and responsible gaming, at Avenida Perú, Calle 35 Este, Edificio de Finanzas, 7th floor, Panama City ([email protected]). Online contracts are approved by the Pleno and countersigned by the Contraloría General before fees fall due. A licence claim is verified by the JCJ, not by the operator's certificate: ask for the resolution number and the countersigned contract, and write to the JCJ to confirm both. The standalone jcj.gob.pa domain did not resolve when we checked; use the MEF address.

Application process

Incorporate a Panamanian S.A. with three directors and appoint a local legal representative registered with the JCJ
Decide the track: international-facing (Res. 65/2002, residents excluded) or domestic (Res. 11/2020, .pa domain, local offices and call centre as reported)
File the JCJ application with certified corporate documents, key-person background files, business plan, platform and RNG certification and an AML programme under Law 23 of 2015
Pleno resolution, Contraloría countersignature of the contract, then payment of the derecho de llave and posting of bonds
Monthly gross-income filings and, from late 2026, Law 527 biometric verification

Operational realities

Capital requirements

No fixed minimum capital in the online rules; the bonds (B/.500,000 performance, B/.100,000 prizes, as reported under Res. 11/2020) are the real capital gate.

Player protection

Responsible-gaming section inside the JCJ (self-exclusion form published by the MEF); Law 527/2026 adds mandatory biometric age checks and facial recognition in land-based venues.

Banking & payment processing

Panama City banks open accounts for licensed operators but apply full AML onboarding; US-dollar correspondent limits and 3-8% high-risk acquiring rates are the norm reported by advisers.

B2B vs B2C licensing

The JCJ contracts operators (B2C). Suppliers register through the licensee; there is no separate published B2B licence for the online category.

Recent developments (2025-2026)

Law 527 of 23 May 2026 (Gaceta Oficial 28 May 2026): biometric age and identity verification for online platforms, JCJ power to block unlicensed sites, apps, domains and IP addresses, fines of B/.25,000-100,000 doubling on repeat and up to B/.1,000,000 for unlicensed operation; the Executive must issue regulations within six months.

Frequently asked questions

Does Panama issue an online gambling licence?

Yes. The Junta de Control de Juegos has contracted online operators since Resolución 65 of 2002, with a domestic-facing track added by Resolución 11 of 2020. The form is an administration contract plus a Licencia de Juego.

How much does a Panama gambling licence cost?

Under Resolución 65/2002: USD 40,000 derecho de llave and USD 20,000 a year. Under Resolución 11/2020, advisers report B/.50,000 per licence, B/.600,000 in bonds and 10% of gross income monthly. Confirm the applicable schedule with the JCJ in writing.

How long does the Panama JCJ take?

Advisers report two to eight months after a complete file; the 2020 regulation sets no statutory deadline. Company formation takes about 20 business days.

Is Panama gaming income tax-free?

Bets taken from outside Panama are foreign-source and outside the 25% corporate tax, apart from payments to the JCJ. The 10% gross-income charge under the 2020 regulation is not exempt.

What is Law 527 of 2026?

A May 2026 law adding biometric age and identity checks for online platforms, JCJ blocking powers over unlicensed sites and apps, fines of B/.25,000-100,000 doubling on repeat, and up to B/.1,000,000 for unlicensed operation. Regulations are due within six months.

Can a Panama licensee take bets from Panamanian residents?

Not under the 2002 international-facing rules, which exclude residents. The 2020 resolution created a domestic track that the MEF describes as permitting online gaming inside Panama, with local presence conditions reported by advisers.

Named experts covering Panama

Real, publicly-verifiable practitioners whose work informs our coverage of this jurisdiction.

Raúl Cortizo Cohen Founding Partner · ACES — Abogados y Consultores Estratégicos (Panama) Casino and online gaming licensing · Junta de Control de Juegos procedure · Gaming regulatory advisory Karen Marcela Sierra-Hughes Vice President, Latin America, Caribbean and Spain · Gaming Laboratories International (GLI) Gaming regulatory frameworks (Latin America) · Licensing and certification processes · Junta de Control de Juegos