El Salvador Gaming License

Based on the information from the LNB, a basic application flow works as follows.

Step 1: Application form request

Email the Compliance and Inspection Unit (Unidad de Cumplimiento y Fiscalización). They send the application form and the list of required documents.

Step 2: Documents preparation

The Regulation (Arts. 11-13) requires:

• Certified copy of articles of incorporation (and any amendments), showing the company’s primary purpose is gambling
• Disclosure of any existing relationships (capital, professional, or otherwise) with other LNB-authorized operators, or with their partners, shareholders, managers, legal representatives, or agents
• A game plan (Plan de Juegos) describing the structure and parameters of each game type
• Any additional documentation the LNB deems necessary to verify legal existence, technical solvency, economic solvency, and financial solvency

The Regulation was amended in August 2023 (Decreto No. 31), so the document list may have changed since earlier secondary sources were published.

Step 3: Submission and review

Send the completed form and documents back to LNB. The Compliance and Inspection Unit reviews the application against Arts. 11-13 of the Regulation and the procedures under Arts. 63+ of the Ley Orgánica.

Step 4: Board decision

The Compliance and Inspection Unit prepares a report (dictamen) and submits it to the Board of Directors. The Board decides whether to approve, deny, or condition the application.

Step 5: Pay the canon and get your license

After approval, the operator pays the canon (management fee) to obtain the operating license. Without payment, no game can operate under the law.

The Ley Orgánica and Regulation set out several requirements. Some are explicitly stated in the law; others come from secondary sources and should be confirmed with the LNB directly.

What the law requires

• Gambling as primary purpose. Your articles of incorporation must show that your company’s primary purpose is gambling. (Regulation Art. 11)
• Operator relationships. Disclose any existing capital or professional relationships with other LNB-authorized operators or their shareholders, managers, or representatives. (Regulation Art. 11)
• Surety bond (fianza). A guarantee bond is required and must be renewed annually. (Regulation Art. 15)
• Annual canon. The Ley Orgánica requires operators to pay a canon (management fee) annually.
• No license transfer. Licenses are non-transferable under the Ley Orgánica. They cannot be transferred, leased, assigned, or handed over to third parties.
• License duration. Licenses are valid for up to 10 years. (Regulation Art. 14)
• Eligibility restrictions. Art. 34 lists specific disqualifications for license holders (details not fully enumerated in the publicly available text).

What secondary sources report (unverified against legislation)

• Capital requirements: USD 2,000 for LLCs, USD 10,000 for corporations (secondary source)
• Tax: 30% corporate income tax (foreign-source income may be exempt), 13% VAT, municipal taxes (secondary source)
• Surety bond amount: Not specified in available legislation text; likely set by the LNB on a case-by-case basis

If these numbers matter to your business plan, confirm them directly with the LNB or a local attorney.