Puerto Rico is an unincorporated territory of the United States with the status of a commonwealth, according to the US Department of the Interior. It makes its own gambling laws, but federal gambling statutes also apply. Land-based casino gaming has been lawful since 1948, when the Games of Chance Act authorised casinos in hotels to support tourism. Since 2019 a single regulator, the Puerto Rico Gaming Commission (Comisión de Juegos del Gobierno de Puerto Rico), has supervised casinos, horse racing, slot machines outside casinos and sports betting. Online sports betting has been legal under Act 81-2019 since then and went live in 2023. Online casino games, by contrast, are not authorised by any Puerto Rican statute, and no licence exists for them.
Key points
- The Games of Chance Act (Act No. 221 of 15 May 1948) authorises roulette, dice, card games, bingo and slot machines only in licensed hotel casinos. The Gaming Commission lists 21 authorised casinos.
- Act 81-2019, signed on 29 July 2019, created the Gaming Commission and legalised sports, eSports and fantasy betting, including online betting by people located in Puerto Rico. The tax is 7% of gross receipts on in-person bets and 12% on online bets.
- No law authorises online casino games. A 2026 Senate bill (P. del S. 960) would add poker rooms, interactive electronic lotteries and esports betting, but not online casinos. It remained in committee at the last report found (May 2026).
- The minimum age is 18 for casinos, sports betting and route slot machines. Casinos may not advertise to Puerto Rico residents, a rule upheld by the US Supreme Court in 1986.
- The Commission runs a self-exclusion scheme for casinos, racing and sports betting. In June 2026 it joined the multi-state National Voluntary Self-Exclusion Program.
Last reviewed: 6 October 2026.
Top Rated Online Casinos for Puerto Rico
Historical development
Puerto Rico’s public lottery is older than its casinos. The Lotería de Puerto Rico, known today as the traditional lottery, held its first weekly draw on 31 May 1934, according to the North American Association of State and Provincial Lotteries. Its present statutory basis is Act No. 465 of 15 May 1947 (Department of the Treasury).
Casino gaming followed in 1948. The Games of Chance Act states in its first section that its purpose is to promote tourism by authorising the games found in major international tourist destinations, under government supervision that protects players and raises public revenue. Casinos were tied to hotels from the outset. The Act also made it unlawful for a casino to advertise its games to the people of Puerto Rico, while allowing advertising aimed at tourists. That restriction was challenged as a breach of free speech, and in Posadas de Puerto Rico Associates v. Tourism Co. of Puerto Rico, 478 U.S. 328 (1 July 1986) the US Supreme Court upheld it by five votes to four.
For most of the following decades the Puerto Rico Tourism Company supervised casinos through its Games of Chance Division. A second lottery, the Lotería Electrónica, was created by Act No. 10 of 24 May 1989 and held its first draw on 10 November 1990 (Lotería Electrónica).
Two reforms between 2018 and 2019 produced the present structure. Act 257-2018 rewrote the Gaming Machines Act (Act No. 11 of 1933) to create a licensed regime for slot machines in bars and other businesses, known as the route market (Act 11-1933, as amended). Act 81-2019 then created the Gaming Commission and authorised sports betting. Governor Ricardo Rosselló signed it on 29 July 2019 (Yogonet); the official English translation gives 29 June.
Legal framework

Gambling is governed by several local statutes, each covering one sector, together with federal law. The main local statutes, compiled by the Office of Management and Budget (OGP), are:
| Statute | Subject | Recent amendments |
|---|---|---|
| Act No. 221 of 15 May 1948 (Games of Chance Act) | Casinos in hotels, table games and casino slot machines | Act 168-2025 (penalties); Act 30-2026 (illegal gaming) |
| Act No. 11 of 1933 (Gaming Machines Act) | Slot machines outside casinos (route operations) | Act 257-2018; Act 104-2022; Acts 42-2024 and 112-2024 |
| Act 81-2019 (Gaming Commission Act) | Gaming Commission; sports, eSports and fantasy betting | Act 168-2020; Act 159-2024; Act 108-2026 (player data) |
| Act No. 465 of 1947 and Act No. 10 of 1989 | Traditional and electronic lotteries | Not reviewed |
The Games of Chance Act, 1948
The 1948 Act, as currently compiled by the OGP, authorises roulette, dice, card games including blackjack and poker, bingo and slot machines in licensed gaming rooms. A licence (franchise) may be granted only to an applicant that operates a hotel open to tourists, and applicants and their shareholders must have no convictions for felonies or crimes involving moral turpitude (Section 3). Section 8 bars anyone under 18 from entering a gaming room and restricts advertising to campaigns aimed at tourists from outside Puerto Rico. The Act contains no reference to the internet or to online games.
Act 168-2025, approved on 19 December 2025, aligned the penalties in Section 9-A with the fixed-sentence system of the 2012 Penal Code. People convicted of these offences lose their Gaming Commission licences. Act 30-2026, approved on 6 March 2026, rewrote Section 2(A) to deal with clandestine gaming in places that have no licence. Anyone with a direct or indirect economic interest in such games commits a felony, punishable by a fine of $15,000, one year’s imprisonment or both for a first offence, and $25,000, three years or both for later offences.
Federal law
Because Puerto Rico is a US territory, federal gambling statutes apply alongside local law. The Wire Act (18 U.S.C. § 1084) makes it a federal offence for a person in the betting business to use wire communications to transmit bets across state or national borders, and its definition of “State” expressly includes the Commonwealth of Puerto Rico. In New Hampshire Lottery Commission v. Rosen (20 January 2021), the US Court of Appeals for the First Circuit held that the Wire Act applies only to bets on sporting events and contests. The First Circuit’s jurisdiction includes Puerto Rico (Wiley).
The Unlawful Internet Gambling Enforcement Act of 2006 (UIGEA, 31 U.S.C. § 5361 et seq.) does not itself prohibit any form of gambling. It bars gambling businesses from accepting payments in connection with “unlawful Internet gambling”, meaning bets that are unlawful under the federal, state or territorial law where they are made or received. Its definition of “State” includes any commonwealth or territory. It exempts intrastate bets that are expressly authorised by local law with age and location controls. Puerto Rico’s online sports betting regime appears designed to meet those conditions: Act 81-2019 requires the Commission to use geolocation (“border control technologies”) so that online bets are placed only from within Puerto Rico. Online casino games, which no local law authorises, would not benefit from that exemption.
Regulator and licensing model
The Gaming Commission of the Government of Puerto Rico is a government agency established by Act 81-2019. Under the official English translation of the Act it has seven commissioners: five ex officio members (among them the Secretary of Economic Development and Commerce, the Secretary of Sports and Recreation, the Administrator of Mental Health and Anti-Addiction Services and the Chief Information Officer) and two members from the private sector. An Executive Director manages day-to-day work. The Act transferred to the Commission the Tourism Office’s Games of Chance Division and the Horse Racing Industry and Sport Administration. The Commission now works through specialised bureaus for casinos, horse racing, route machines and sports betting.
Puerto Rico follows a licensing model, but each sector has its own legal basis:
- Casinos. Licences are tied to hotels. The annual franchise fee rises with the total amount wagered: $50,000 below $25 million, $100,000 up to $50 million, $150,000 up to $100 million and $200,000 above that (Section 7 of the 1948 Act). The Commission’s list of authorised casinos names 21 establishments, in San Juan, Dorado, Bayamón, Ponce, Mayagüez, Luquillo and other municipalities. In May 2025 the Commission’s Executive Director, Juan Carlos Santaella, told a conference that 20 casinos were operating and that the aim was to reach 25 within four years (SoloAzar).
- Casino slot machines. Section 2-B of the 1948 Act gives the Commission power to introduce and operate slot machines in casinos and to remove machines and collect the money in them regardless of ownership. Machines must return at least 83% to players, and the highest denomination is $25.
- Sports, eSports and fantasy betting. Act 81-2019 licenses principal operators, online platform operators, technology and service providers, and satellite points of sale. The minimum fee is $50,000 for a principal operator or online platform and $2,500 for a point of sale. An online platform operator must hold at least one licensed principal operator site, in practice at a casino, racetrack or other authorised venue. Breaches can lead to civil fines of $10,000, $20,000 and $25,000 for first, second and third violations, with revocation after the third (Article 2.7).
- Route slot machines. Under the Gaming Machines Act, slot machines may be placed in bars and other businesses where gaming is a secondary activity, with at most 15 machines per site. Machines must be connected to monitoring systems certified by the Commission. The law sets an initial cap of 25,000 machines, which may rise to 35,000 and then 45,000 only after Commission studies and legislative approval. The annual fee is $400 per machine. The government keeps 22.5% of machine revenue, and the business owner and the operator share the remainder equally.
The Commission publishes lists of licensed casinos, sports betting operators, fantasy contest operators and route machine operators on its licensing page. There is no licence category for online casinos.
Online gambling: what is permitted and how it is enforced

Articles 3.1 and 3.2 of Act 81-2019 authorise bets on sporting events and eSports placed online or through the internet from computers and mobile devices, provided the bettor is physically within Puerto Rico. The first online sportsbook went live in June 2023, in partnership with a San Juan casino (Casino.org). Another operator launched online in January 2025 (SBC Americas). Act 81-2019 also covers online fantasy contests. Bets on primary, intermediate and secondary school sports events are not permitted.
Online casino games, such as slots, roulette, blackjack or poker played for money over the internet, are not authorised. The 1948 Act permits casino games only in licensed gaming rooms in hotels and makes no provision for remote play. Act 81-2019 is limited to sports, eSports and fantasy contests. As of October 2026 no statute or Commission regulation creates a licence for internet casino games, so no operator can lawfully offer them to people in Puerto Rico under local law.
The offshore market
Offshore websites are nonetheless widely used. Yield Sec, a firm that monitors gambling markets, estimated that unlicensed operators took 84% of Puerto Rico’s online gross gaming revenue (GGR, stakes minus winnings) in 2024 and 85% in the first half of 2025. It counted 941 illegal operators targeting the island in that period, compared with six licensed ones (NEXT.io, December 2025). These are commercial estimates, not confirmed by the Commission.
Enforcement and advertising
We found no published blocklist of unlicensed gambling websites, and no statutory power for the Commission to order internet service providers or payment processors to block offshore operators. The most recent legislative action against illegal gambling, Act 30-2026, is aimed at physical premises: it was justified in its statement of motives as a response to clandestine gaming rooms that escape oversight and undermine licensed casinos.
Advertising rules differ by sector. Casinos remain bound by the 1948 restriction on advertising aimed at residents. For sports betting, Article 2.3(14) of the compiled Act 81-2019 provides that no message may be designed to appeal mainly to minors. Digital advertisements must link to information on responsible gambling, and licensed betting sites must display the helpline of the Mental Health and Anti-Addiction Services Administration (ASSMCA). Paragraph (15) directs the Commission to prohibit by regulation any marketing that conflicts with these principles.
Position of players
Puerto Rican law contains a player-level offence, but its scope online is unclear. Section 2(A) of the 1948 Act, as rewritten by Act 30-2026, makes it a misdemeanour (delito menos grave) for any person to play or take part in games such as roulette, poker or similar games for money in places that lack a licence or franchise. The felony penalties described above apply to those who organise or profit from such games. It is framed around physical places, and we found no court decision or Commission statement applying it to a resident who plays on an offshore website. Nor did we find any reported prosecution of a player for online gambling. A player using an unlicensed site has no access to the Commission’s complaint process or to self-exclusion, and no regulatory route to recover winnings.
Adults aged 18 or over may lawfully gamble in licensed casinos, at licensed route machines, with licensed sports betting operators and in the government lotteries. The minimum age of 18 is set by Section 8 of the 1948 Act, Article 3.9 of Act 81-2019 and the Gaming Machines Act.
Taxation
Puerto Rico taxes each gambling sector differently. The main charges we were able to verify are set out below.
| Activity | Charge | Source |
|---|---|---|
| Sports and eSports bets placed in person | 7% of gross receipts | Act 81-2019, Section 3.13 |
| Sports and eSports bets placed online | 12% of gross receipts | Act 81-2019, Section 3.13 |
| Fantasy contests | 12% of gross revenue | Act 81-2019, Section 4.2 |
| Casinos | Annual franchise fee of $50,000 to $200,000 by amount wagered; tiered sharing of net slot machine income | Act 221-1948, Sections 5 and 7 |
| Route slot machines | 22.5% government share of revenue; $400 annual fee per machine | Act 11-1933, as amended |
As originally enacted, Section 3.15 of Act 81-2019 sets out how sports betting revenue is used after the Commission’s costs. Half goes to public pensions. The rest is divided among the police, municipalities, education, sport and anti-addiction services. Revenue from route machines, after an initial $12 million to the General Fund, is split 55% to the Police Retirement Trust, 40% to the General Fund for municipalities and 5% to the Commission. That split was introduced by a July 2024 amendment (El Recreativo; Act 11-1933, Section 29).
For players, a 2% contribution applies to route machine prizes above $500 (Section 22A of the Gaming Machines Act, added in 2024). Lottery prizes are exempt from Puerto Rico income tax under Section 1031.02(a)(12) of the Internal Revenue Code of 2011. Instead, Act No. 10 of 1989 imposes a separate graduated charge, with no tax on prizes up to $10,000 and a maximum effective rate of 20% (Tax al Día, 2020). We could not verify from primary sources how Puerto Rico taxes casino and sports betting winnings, or how federal income tax applies to them. Players should check with the Department of the Treasury (Hacienda) or a tax adviser.
Consumer protection and responsible gambling
The Gaming Commission operates a self-exclusion scheme that it describes as a voluntary measure allowing a person to limit their access to casinos, racetracks and sports betting. Exclusion may be for a set period or indefinite, and applications are made through a form on the Commission’s website. In May 2026 the Commission announced that Puerto Rico would join the National Voluntary Self-Exclusion Program (NVSEP) from June 2026. NVSEP is a multi-jurisdiction register operated by the technology firm idPair. It allows a person to exclude themselves from several licensed operators through one application (iGaming Business).
The main support service is ASSMCA’s Línea PAS, a 24-hour line offering crisis counselling, screening and referral, listed by the Commission as 1-800-981-0023, extension 988. Act 108-2026, approved on 12 June 2026, added Article 3.16 to Act 81-2019. It allows betting operators to use player data for compliance, statistics, responsible gaming and anti-money-laundering purposes, but bans using it for behavioural manipulation, such as predictions designed to encourage compulsive betting. The Commission states that licensed operators must offer spending and time limits. See also our responsible gambling guide.
Recent and upcoming developments
- Expansion bill (2026). Senate Bill 960 (P. del S. 960), filed by Senator Roxanna Soto Aguilú and reported in March 2026, would authorise independent poker rooms of at least ten tables, interactive electronic lotteries sold through digital platforms and apps, and wider online sports and esports betting. It proposes taxes of 15% on poker room revenue and 20% on electronic lotteries (Yogonet, March 2026). At a committee session in late May 2026 the Commission’s Executive Director warned that the bill might redistribute existing revenue rather than create new income. The hotel and tourism association and a casino operator opposed it (Yogonet, May 2026; Senate of Puerto Rico). The bill does not propose online casino games. At the last report we found, it remained under review by the Senate Finance, Budget and PROMESA Committee.
- Online casino legalisation. We found no bill to legalise online casino games in Puerto Rico that had been approved by either chamber in 2024 to 2026. NEXT.io noted in December 2025 that Puerto Rico does not offer legal online casino gaming, and that some campaigners oppose legalisation before the illegal market is curbed (NEXT.io).
- Route machine licensing litigation (2026). On 15 May 2026 the Court of First Instance in San Juan ordered the Commission to receive and process licence applications from route machine operators within set deadlines, after complaints of administrative delay. About 2,000 machine licences reportedly remained available under the 25,000 cap (Sector del Juego).
- Self-exclusion (2026). Puerto Rico joined the national NVSEP register in June 2026 (iGaming Business).
Casino listings for players in Puerto Rico
The listings below are generated automatically from our casino database. They do not show that an operator holds a licence from the Puerto Rico Gaming Commission, and readers should check the Commission’s published lists. No Puerto Rican law authorises online casino games, so the listings must not be read as an indication that playing online casino games from Puerto Rico is lawful.
Sources and further reading
- Government of Puerto Rico (OGP), Ley Núm. 221 de 15 de mayo de 1948, según enmendada (Ley de Juegos de Azar) (OGP compilation, accessed 6 October 2026).
- Government of Puerto Rico (OGP), Ley Núm. 81 de 29 de julio de 2019, según enmendada (Ley de la Comisión de Juegos) (compilation revised 15 June 2026).
- Government of Puerto Rico (OGP), Government of Puerto Rico Gaming Commission Act (Act 81-2019), official English translation (2019).
- Government of Puerto Rico (OGP), Ley de Máquinas de Juegos de Azar (Ley Núm. 11 de 1933), según enmendada (compilation revised 8 August 2024).
- LexJuris de Puerto Rico, Ley Núm. 30 de 2026, para enmendar la Sección 2 de la Ley Núm. 221 de 1948 (2026).
- LexJuris de Puerto Rico, Ley Núm. 108 de 2026, para enmendar la Ley Núm. 81 de 2019 (2026).
- Microjuris al Día, Enmiendan penas por delitos en ley de juegos de azar en casinos: Ley Núm. 168-2025 (2026).
- Puerto Rico Gaming Commission, Licencias (accessed 6 October 2026).
- Puerto Rico Gaming Commission, Listado Casinos Autorizados (accessed 6 October 2026).
- Puerto Rico Gaming Commission, Juego Responsable: Autoexclusión (accessed 6 October 2026).
- Departamento de Hacienda de Puerto Rico, Negociado de la Lotería de Puerto Rico (accessed 6 October 2026).
- Departamento de Hacienda de Puerto Rico, Puerto Rico, primera jurisdicción hispana en vender Powerball (2014).
- Lotería Electrónica de Puerto Rico, Historia de Lotería Electrónica (accessed 6 October 2026).
- NASPL Insights, Ninety Years Young (2024).
- US Supreme Court (via Justia), Posadas de Puerto Rico Associates v. Tourism Co. of Puerto Rico, 478 U.S. 328 (1986).
- US Court of Appeals for the First Circuit (via Justia), New Hampshire Lottery Commission v. Rosen, No. 19-1835 (2021).
- Legal Information Institute, Cornell Law School, 18 U.S. Code § 1084: Transmission of wagering information (accessed 6 October 2026).
- Legal Information Institute, Cornell Law School, 31 U.S. Code § 5362: Definitions (accessed 6 October 2026).
- US Department of the Interior, Office of Insular Affairs, Definitions of Insular Area Political Organizations (accessed 6 October 2026).
- Wiley Rein LLP, First Circuit Says Wire Act Is Limited to Sports Wagering (2021).
- Tax al Día, ¿Premios de la Lotería de Puerto Rico, son tributables o no? (2020).
- Yogonet, Puerto Rico legalizes sports betting (2019).
- Yogonet, Proponen ampliar la oferta de juegos de azar en Puerto Rico y generar más ingresos al Estado (2026).
- Yogonet, Funcionarios y miembros de la industria manifiestan preocupación por el proyecto que expande los juegos de azar en Puerto Rico (2026).
- Senado de Puerto Rico, Comisión lleva a cabo vista ocular para evaluar medida sobre expansión de juegos de azar (2026).
- iGaming Business, Puerto Rico joins US National Voluntary Self-Exclusion Programme (2026).
- NEXT.io, Illegal operators dominate Puerto Rico online gambling market, Yield Sec data says (2025).
- Sector del Juego, La Justicia obliga a la Comisión de Juegos de Puerto Rico a tramitar licencias para operadores de máquinas de azar (2026).
- El Recreativo, Puerto Rico modifica la Ley de Máquinas de Juegos de Azar (2024).
- SoloAzar, Puerto Rico Boosts Its Gaming Industry: Regulation, Growth, and Expansion (2025).
- Casino.org, BetMGM Launches Online Sportsbook in Puerto Rico (2023).
- SBC Americas, FanDuel adds Puerto Rico to US sports betting reach (2025).


















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