What changed with the Curaçao gaming licence in 2025/2026?

Curaçao’s reform — the National Ordinance on Games of Chance (LOK), in force since December 2024 — replaced the old master/sub-licence model with direct licensing by the Curaçao Gaming Authority (CGA). The transitional "orange seal" expired permanently on 15 October 2025. New licences require a Curaçao-incorporated company, a local managing director and an in-jurisdiction server.

How much does a Curaçao gaming licence cost in 2026?

Indicatively ~€4,592 application + ~€47,450/yr (B2C). Post-reform direct licensing. ~€55k/yr government-side; €80k–€200k all-in year 1. Requires local office, director and in-jurisdiction server.

What is the gaming tax in Curaçao?

0% GGR (E-Zone) · 2% corporate income tax on net. That low gaming tax is a key reason operators pair a Curaçao licence with a Cyprus company for the corporate and IP layer.

Can a Cyprus company hold the Curaçao licence?

No. Under the LOK regime the licensee must be a Curaçao-incorporated entity with a local managing director and server. The Cyprus company sits above it as the holding and IP company.

Jurisdiction guide

Curaçao gaming licence 2026 (post-LOK reform)

The credible mid-tier all-rounder — now direct-licensed by the Curaçao Gaming Authority. Here is the cost, the process, and how it pairs with a Cyprus company.

Reviewed by Sergios Charalambous, Founder · Advocate, Cyprus & Athens Bar — corporate & tax lawLast updated: 20 June 2026

The Curaçao gaming licence at a glance

Curaçao is the credible, affordable all-rounder of gaming jurisdictions — faster and cheaper than Malta, more reputable than entry-level options like Anjouan. Since the 2024 LOK reform it is licensed directly by the Curaçao Gaming Authority (CGA), with real local substance requirements. It suits casino, sportsbook and crypto operators who want reasonable credibility without Malta-level cost or timeline.

What changed in 2024–2026 (the LOK reform)?

The National Ordinance on Games of Chance (LOK) came into force in December 2024 and replaced the decades-old master/sub-licence system. Operators no longer buy a sub-licence from a master licensee — they apply directly to the CGA. The transitional “orange seal” for legacy operators expired permanently on 15 October 2025, so every live operator now needs a direct CGA licence and local substance.

Source: gflolaw / Coincub (LOK regime).

Cost, tax and timeline

Indicative cost	~€4,592 application + ~€47,450/yr (B2C)
Notes	Post-reform direct licensing. ~€55k/yr government-side; €80k–€200k all-in year 1. Requires local office, director and in-jurisdiction server.
Gaming tax	0% GGR (E-Zone) · 2% corporate income tax on net
Timeline	~3–4 months (two ~8-week phases)
Best for	Affordable-but-credible post-reform option; crypto casinos

See how this compares with other options in the gaming licence cost guide.

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Requirements

Local entity: Curaçao company + local managing director.
Substance: a Curaçao office, a local managing director and an in-jurisdiction server; local key-person headcount scales over time.
Compliance: AML/KYC framework, responsible-gaming tooling, player-fund handling and system testing where required.
Fit-and-proper: beneficial-owner due diligence and clean source-of-funds.

Pairing a Curaçao licence with a Cyprus company

The Curaçao company holds the licence and faces players; a Cyprus company sits above it as the holding and IP company. The Cyprus side adds an EU corporate base, a 15% corporate tax with roughly 3% effective on qualifying software IP via the IP Box, treaty access, and a structure banks and payment processors recognise — while Curaçao’s 0% GGR keeps gaming tax low.

Frequently asked questions

: Curaçao’s reform — the National Ordinance on Games of Chance (LOK), in force since December 2024 — replaced the old master/sub-licence model with direct licensing by the Curaçao Gaming Authority (CGA). The transitional "orange seal" expired permanently on 15 October 2025. New licences require a Curaçao-incorporated company, a local managing director and an in-jurisdiction server.
: Indicatively ~€4,592 application + ~€47,450/yr (B2C). Post-reform direct licensing. ~€55k/yr government-side; €80k–€200k all-in year 1. Requires local office, director and in-jurisdiction server.
: 0% GGR (E-Zone) · 2% corporate income tax on net. That low gaming tax is a key reason operators pair a Curaçao licence with a Cyprus company for the corporate and IP layer.
: No. Under the LOK regime the licensee must be a Curaçao-incorporated entity with a local managing director and server. The Cyprus company sits above it as the holding and IP company.

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