In 2002, internet gambling started playing a central role in Curacao's industry. The island decentralized online gambling from the Curacao Gaming Control Board, and they readily offer official licensing to all that pass the application process.

Cyberluck Casinos, the company dealing with licensing, has the longest standing internet gaming license in the industry, receiving it in 1999 under the old regulatory scheme. Although many revisions have been made to gambling law, Cyberluck's license is still valid. Netherlands Antilles also awards interactive gaming licenses at the governor's say so.

The island of Curacao has a very large number of gaming entities hosting their respective websites within the country's jurisdiction. Part of this has to do with very low licensing fees. Part of the popularity also has to do with Cyberluck Curacao's policies and insistence on fair game play.

Although Cyberluck does not offer any direct support between virtual casinos and players to resolve disputes, their regulatory authority and strict application process ensures that only the most trustworthy entities receive licensing through Curacao.

CIGA, a popular symbol on hundreds of online casinos, stands for the Curacao Internet Gaming Association. Under this banner, all operators must provide a forum for interested parties to address issues, advance common interests of members, and respect the global interactive gaming community and industry. All parties must also establish responsible and fair practices and guidelines that will enhance consumer confidence in all gaming products and services based in Curacao.

All CIGA Operator Members must agree to basic principles and act accordingly: entities must operate with an official license granted by the Netherlands Antilles. They must maintain a complete audit trail of individual transactions and wagers for every customer.

No resident of the Netherlands Antilles will be granted access to gambling sites, and all participants must be 18 years of age at a minimum. All sites must maintain sufficient financial resources in order to pay every winning wager on demand.

Within the jurisdiction of the Netherlands Antilles, Curacao, in association with Cyberluck, grants gambling licenses for three types of online gaming venues: virtual casinos, sports books, and poker rooms. These licenses are acquired by going through the country's Department of Justice.

Needless to say, Curacao's DOJ is intent on having only the most reputable would-be gambling hosts participate under the country's banner. All gambling licenses from the Department of Justice in Curacao last for a period of two years. The DOJ will conduct an investigation of up to six weeks. A deposit of 60,000 ANG is required.

Gambling licenses are also available in the form of sub-licensing. This is the process of procuring a license from a pre-existing license holder. These types of licenses range from $2,000 to $4,000 USD. All license holders pay a fee of 10,000 ANG per month, and at the end of the two year period, a new license fee will be negotiated.

Corporation Tax Rate
2% of Net profits; no import duties, no sales (turnover) tax. Expatriate employees working from E-Zone are entitled to a special income tax regime. E-Zone permit required. Apply through E-Zone area manager at www.curacao-egaming.com

Gaming Tax Rate
None

Minimum Share Capital for iGaming Company
No minimum share capital is required.

Security Requirements / Indemnity for Player Deposits
If an iGaming company operates under an existing licence, no deposit is required. Otherwise a NAf60,000 - guarantee deposit.

Licence Fee
The license holder shall owe the Central Government a license fee of US$5,600 per month unless approved gaming company secures licence via Master Licensing Authority under negotiated terms. Access to Master Licensing Authority at www.curacao-egaming.com

Licence Length
5 years

Software Testing Requirements
- Certification of RNG
- Games need approval of Minister of Justice
- Control system must be in Curacao at approved location

Reporting Requirements to Regulators
Requirements may vary according to circumstances. Copies of communications between company and client, including but not limited to result of game and pay-out to be available to Regulator or supervising authority for 5 years.

Anti-Money Laundering Policy
National Anti-money Laudering Regulations apply. International AML standards apply.

Country Restrictions
Netherlands Antilles

Contact Details
Dept of Justice of the Netherlands Antilles,
Wilhelminaplein z/n,
Curacao,
Netherlands Antilles
Attention: Mr Herbert Coffie
Herbert.coffie@gov.an