🇵🇦 Panama · Junta de Control de Juegos (JCJ)
Panama Online Gambling Licence — 2026
A long-standing Latin American hub — Panama's JCJ has licensed online gaming since 2002 and pairs it with a territorial tax system attractive to international operators.
Tier 3 — Emerging / recently liberalisedPanama has been in the game a long time. The Junta de Control de Juegos has licensed online gaming since 2002, and the country's territorial tax system — where foreign-source income is often exempt — makes it a practical base for operators serving markets elsewhere.
It runs on concessions, which can be slow and discretionary, and the regulatory engagement is in Spanish. The reputational signal sits below the EU tier-1 regulators. But for an operator building a Latin American footprint, Panama remains a credible regional hub.
Quick facts
| Regulator | Junta de Control de Juegos ↗ |
|---|---|
| Tier | Tier 3 — Emerging / recently liberalised |
| Licence types | Online gaming licence, Type A casino concession, Sports-betting licence, Slot-route operation |
| Application cost | Concession-based; fees set by the JCJ |
| Annual cost | Annual fees plus a share of revenue under the concession |
| Gaming tax | Gaming taxes set per concession; corporate tax on Panama-source income |
| Corporate tax | Panama territorial tax — foreign-source income often exempt |
| Substance | Panama-incorporated company; local presence; JCJ concession compliance |
| Timeline | 6-12 months for an online concession |
Pros
- Licensing online gaming since 2002
- Territorial tax — foreign-source income often untaxed
- Established Latin American operational base
Cons
- Concession process can be slow and discretionary
- Reputational signal below EU tier-1
- Spanish-language regulatory engagement
Best for
- Operators targeting Latin American markets
- Groups wanting a territorial-tax base
- Casino and sportsbook operators seeking a regional hub
Recent developments (2025-2026)
Panama updated its online-gaming framework through 2024-2025 to tighten AML and player-verification rules in line with FATF expectations.
Frequently asked questions
How long has Panama licensed online gaming?
Since 2002. The Junta de Control de Juegos is one of the longer-running online-gaming regulators in Latin America.
How is a Panama gaming operation taxed?
Panama uses a territorial system — foreign-source income is often exempt — with gaming taxes set per concession. Local-source income is taxed normally.
Is Panama a good base for Latin American markets?
It can be. Its long licensing history and territorial tax make it a practical regional hub, though individual target markets may require their own local licences.