An article from: http://www.online.casinocity.com/.

While the Central American country Costa Rica is home to more than 200 online gambling companies, it does not actually have legislation specifically designed to deal with gambling over the Internet. The Costa Rican government is of the opinion that the act of wagering does not take place at the location of the operator's gaming servers, so companies residing in the country are able to legally offer Internet wagers to customers all over the world as long as they refuse to accept wagers from individuals located in Costa Rica.

Scope of services:

• Design, produce and register Articles of Incorporation 
• Translation to English of the Articles of Incorporation 
• Obtain extract from the Public Registry with registration information and company representation that serves as certificate of incumbency, certificate of good standing and/or certificate of incorporation 
• Translation to English of the Extract Produce Share certificates
• Obtain and register before tax authority the legal books of the corp. and produce copies of first annotations

From the 2 share holders, Board members and statutory comptroller

• Copy of the passport
• Signed letter of acceptance of appointment
• Filled in and signed Incorporation application (attached)

• Corporation (S.A.)                                             $900
• Nominee Director(s)                                           $150 (annual fee)
• Statutory Comptroller                                         $100 (annual fee)
• Resident Agent                                                 $100 (annual fee)
• Registration fees, stamp duties and legal Books:     $120

 Plus Data Processing License:

• Design and negotiate Office Lease or Virtual office Contract 
• Obtain Health permit from the Ministry of Health once a physical inspection is completed Obtain workers labor risks insurance policy issued by the National Insurance Company (INS) 
• Obtain approval of office premises by the Municipality once a physical inspection is completed 
• Produce and register payroll before the government social security institution (CCSS) 
• Design and produce Power of attorney granted by the corporation on behalf of CBA before a Costa Rican Notary Public or Consul (if required, only if corp. doesn’t have a local resident director) 
• Obtain Data Processing License from Municipality

Fees and expenses of DPL:

Type 1 Permanent License:Corporation with physical presence and hired employees.

• Office space yearly lease, cost varies depending on projected size of business Administrative processing costs, 
• Municipal and legal stamp duties      $500
• Legal Fees $4000 (first year) 
• License renewal legal fees $2500 (2nd year on, annual fee)

Type 2 Temporary License (1 year): Corporation with virtual offices and nominee employees

• Virtual Office Service package ($ 250 per month,1year advanced payment required) $3000
• Administrative processing costs and municipal and legal stamp duties $500 
• Legal Fees $4000 

A large number of online gambling companies are allowed to operate out of Costa Rica without any specific approval by refusing Costa Rican players and maintaining merchant accounts for the operation overseas, in other countries.

Taking into consideration that the law is actually silent on the legality of online gambling in Costa Rica, there is minimal players protection for those using services operating from Costa Rica. Legislative proposals to regulate and tax online business have been under discussion over the past several years, but no such offer had been accepted and approved as of this writing. (external source)

If you are ready to take your gaming website to the next level and create an online gaming company, it is vital that you find a reliable (and affordable) payment processing gateway.

Generally, in order to provide real-time payment processing services to customers merchant can either have a connection made from their e-commerce site to the acquirer for connecting to a card processing network or outsource to a payment service provider.