Online sports betting is legal and regulated in Puerto Rico, but online casino play is not. Under Act 81-2019, the Government of Puerto Rico Gaming Commission licenses online and retail sportsbooks, eSports and daily fantasy sports (DFS) for players aged 18+, and operators such as BetMGM and Caesars have run legal apps since 2023. Online slots and table games (“iCasino”) remain unauthorised — casino games are legal only inside licensed land-based venues — and there is no crypto-gambling framework, so crypto and offshore “online casino” sites accepting Puerto Rico players are not licensed here.

Puerto Rico authorised sports wagering through Act 81-2019 (the Government of Puerto Rico Gaming Commission Act), which created the Gaming Commission (Comisión de Juegos) to govern sports, eSports and fantasy-contest betting. The Commission’s sports-betting regulation (No. 9316) sets out the licensing and oversight rules and confirms an 18+ minimum age. Land-based casino gaming is older still, dating to Act 221 of 1948, which made Puerto Rico the second US jurisdiction after Nevada to legalise casinos, confined to tourist hotels and resorts.

So the picture is mixed, which is why we classify the online market as restricted rather than fully open:

  • Legal online: sports betting, eSports, DFS (regulated, 18+).
  • Legal only in person: casino slots and table games.
  • Not authorised online: internet casino/slots (“iCasino”).

Licensed sportsbooks vs offshore sites

The Gaming Commission approved its first batch of sports-betting licences in November 2022 (seven approvals covering operators and service providers), and online sports betting launched on 8 June 2023 with BetMGM, followed by Caesars in July 2023. FanDuel and DraftKings also operate. These regulated sportsbooks are the ones legally serving Puerto Rico.

Everything else is offshore. Independent analysis published in December 2025 (compiled by Yield Sec and released by the Campaign for Fairer Gambling) reported that unlicensed operators captured roughly 85% of online gaming gross revenue in the first half of 2025, with hundreds of illegal sites targeting the island versus a small number of legal ones. Offshore “crypto casinos” fall in this category: they are not licensed by the Gaming Commission, and players have no local consumer protection if a dispute or non-payment occurs.

Payments and crypto

The licensed Puerto Rico sportsbooks operate in US dollars using standard US rails — debit/credit cards, bank transfer and branded operator wallets — the same infrastructure as the US mainland. Cryptocurrency is not part of the regulated betting system.

Separately, Puerto Rico is well known as a crypto-friendly tax jurisdiction: Act 60 (which folded in the former Act 22) offers qualifying bona fide residents a 0% rate on capital gains, including on crypto acquired after establishing residency. That is a personal-investment incentive with strict residency requirements and active IRS scrutiny — it does not legalise gambling with crypto, and it does not make offshore crypto casinos legal.

Winnings tax

Casino and gambling winnings over $1,500 are subject to a 10% withholding by the Puerto Rico Treasury (Hacienda). Traditional Puerto Rico Lottery prizes are exempt from income tax (prizes under the separate Additional Lottery System can be taxed). Because Puerto Rico is a US territory, bona fide residents generally report PR-source income to Hacienda rather than to the IRS; anyone with mainland or offshore winnings should take professional tax advice, as rules differ.

Safety and responsible gambling

Licensed operators are required to provide responsible-gambling measures such as deposit limits, time-outs and self-exclusion. If gambling stops being fun, help is free and confidential through Línea PAS by ASSMCA: 1-800-981-0023 (24/7; chat at lineapas.assmca.pr.gov). Gamblers Anonymous also operates on the island.

Stick to the licensed sportsbooks if you bet online, treat any offshore or crypto “casino” as unregulated, and never chase losses.

Sources

18+. Gambling can be addictive — please play responsibly. Free confidential help in Puerto Rico: Línea PAS by ASSMCA, 1-800-981-0023.