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🇸🇻 El Salvador — iGaming · B2C & B2B · LNB

El Salvador — LNB licence.

El Salvador's Lotería Nacional de Beneficencia (LNB) issues iGaming authorisations, offering a fast-growing Central American licensing base.

Timeline
2–3 mo
To licence grant
Licence Term
10 years
Single 10-year term
Corp Tax
0%
Offshore revenue
Regulator
LNB
Lotería Nacional de Beneficencia
01 — Is this right for you?

A considered route,
not a shortcut.

This jurisdiction rewards operators who treat the application as the start of a supervisory relationship.

A strong fit

When this is the right choice

Operators wanting a single licence covering both B2C and B2B
The LNB issues one licence covering player-facing operations and software/platform supply. No dual licensing — one application, one fee, full scope.
Crypto-native platforms in the world's first Bitcoin-legal-tender jurisdiction
El Salvador adopted Bitcoin as legal tender in 2021. The LNB began regulating online gambling the same year — making it the only regime where Bitcoin-native gambling operates under a formal regulatory framework.
Operators seeking a 10-year licence with 0% tax on offshore revenue
The USD 100,000 LNB fee is a one-time payment covering the full 10-year term — approximately USD 10,000/year effective. Offshore-generated revenue carries zero corporate tax and zero gaming tax.
A poor fit

When to consider an alternative

Operators needing EU market access or a white-listed regulatory brand
El Salvador's LNB is not recognised by EU-regulated markets or major institutional payment networks. Operators targeting UK, Sweden, Germany, or Netherlands markets will need an additional licence.
Operators unable to commit USD 100,000 upfront
The LNB government fee is USD 100,000 payable on application. There is no instalment option — this must be paid in full before the licence is issued.
Operators requiring an established regulator with a long iGaming track record
The LNB's iGaming regulation framework is relatively new (est. 2021). Operators who require the reputational weight of a long-standing regulator — for enterprise B2B deals or institutional investors — may prefer Malta or Isle of Man.
02 — Licence categories

Permissions under
one Act.

Choosing the right tier and scope is the most consequential decision in the application.

B2C Online Gambling Licence

Covers all player-facing online gambling products including casino, sportsbook, poker, and live dealer games. The same licence covers crypto gambling — Bitcoin is legal tender in El Salvador.

B2B Software & Services Licence

The LNB licence also permits B2B operations — software supply, platform management, and affiliate networks — under the same single licence framework, eliminating the need for dual licences.

03 — Path to grant

Phases to licence grant.

Corporate Formation

Month 1

El Salvador SA formation. Appointment of 2 local compliance officers (required by LNB during licensing process).

Application Submission

Months 1–2

Preparation and submission of LNB application including AML/KYC policies, technical system documentation, and compliance officer appointments.

Government Fee Payment

Month 2

USD 100,000 LNB fee payment. This is a one-time fee valid for the full 10-year licence term.

Licence Issued & Go-Live

Month 3

LNB reviews application, issues licence. Platform integration and geo-compliance checks before launch.

04 — Year-one economics

Cost and regulatory
burden.

Year-one spend is dominated by substance — resident director, office, compliance officer, external audit — not the licence fee itself.

Cost itemAmount
Basic — Company formation + LNB application €5,500 one-time + €5,000/yr
Extended — Basic + compliance documentation + bank setup €14,800 one-time + €5,000/yr
Full — Extended + local compliance officers during licensing €19,900 one-time + €5,000/yr
LNB government fee (one-time, 10-year term) USD 100,000 one-time
Ongoing compliance management (optional) ~USD 18,000/yr

0% corporate tax and 0% gaming tax on offshore-generated revenue. Territorial tax system — income from players outside El Salvador is not subject to local tax. Full package includes local compliance officer appointments required by LNB.

The only formal licence in a Bitcoin-legal-tender jurisdiction.

A single LNB licence covers B2C and B2B, runs for 10 years on one government fee, and sits in the only country where Bitcoin is legal tender. For crypto-native operators who want regulatory credibility without a high annual burden, El Salvador is a compelling structure.

Apply now
05 — Common questions

What founders
ask before filing.

The questions we get on every diagnostic call. If yours isn't here, raise it in the consultation.

El Salvador became the world's first country to adopt Bitcoin as legal tender in 2021. The LNB began regulating online gambling the same year. This makes El Salvador the only jurisdiction where Bitcoin-native gambling platforms can operate under a formal regulatory framework with Bitcoin as the primary currency.
The LNB charges a one-time USD 100,000 licensing fee payable on application. This fee covers the full 10-year licence term — there is no annual renewal fee to the regulator, making the effective annual cost approximately USD 10,000/year.
Yes. The LNB requires 2 local compliance officers to be appointed during the licensing process. Gofaizen & Sherle's Full package includes this appointment as part of the service. An ongoing compliance management service is available at approximately USD 18,000/year.
Yes. Unlike many jurisdictions that issue separate B2C and B2B licences, the LNB issues a single licence covering both player-facing operations and software/platform supply. This simplifies operations for operators who serve both end-users and white-label clients.
El Salvador uses a territorial tax system. Offshore-generated revenue — from players outside El Salvador — is not subject to local corporate tax or gaming tax. This makes El Salvador one of the most tax-efficient iGaming jurisdictions for international operators.
06 — Adjacent jurisdictions

Often considered
alongside this.

Operators rarely choose a jurisdiction in isolation. These are the regimes most often weighed against it — or run in parallel.

Panama — JCJ
JCJ
Cyprus — NBA (Sports Betting)
NBA
Costa Rica — MEIC
MEIC
Brazil — SPA / Machado Meyer
SPA / MF
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