Of all the major online gaming jurisdictions, Curacao offers the most favourable gaming tax provisions of any in the world. Most international e-gaming operators are double taxed. The GGR (gross gaming revenue) tax is levied on the net profit on the actual gaming (bets minus payouts), and can range as high as 25%. Next, companies are taxed on their own net profits (income minus expenditure) and are lucky if that can be lower than 15%.
Curaçao does not levy any tax on gaming profit (or rather, the GGR tax rate currently is zero.) Companies set up with our guidance with the proper corporate structure only pay 2% tax on net profit, and can redeem 98% in tax-free dividends to shareholders.
In terms defined in the Curaçao gaming laws, a sub-license holder has no restrictions on the territories from which players intend to conduct their gaming activities. It is the responsibility of the operator / licensee to be familiar with the local laws and requirements of the territories in which they intend to offer their services.
At the time of writing, the restricted countries by Curacao gambling laws are:
Australia, the ABC territories, France, The Netherlands, the Caribbean islands, Singapore, Spain, the United Kingdom, the USA, and any other jurisdiction that Curaçao declares online gambling illegal.
* There is strong anti-money laundering legislation in force in Curaçao .
Operators must:
Maintain a full audit trail for every player who makes a deposit with an operator, including financial transactions and individual wagers
Make full details of all gaming systems, including back-end software logs, to third-party auditors
Not engage in unethical marketing or advertising practices.