While online gambling has existed on Curacao since 1993, the CIGA was only created in 2002 in order to directly oversee the industry. CIGA initially offered “master licenses” to companies interested in running iGaming sites from the island nation, though today, most new firms actually take advantage of “sub licenses,” which are doled out from those who hold the master licenses to third parties interested in setting up Curaçao online casinos.
For the most part, this is a very operator-friendly jurisdiction. Corporate tax rates are very low (coming in at around 2%), and there are no additional gaming taxes, though master license holders charge varying fees to the companies that sub-license underneath them. In addition, there are few restrictions on where operators can offer their games, though they are expected to stay out of the Kingdom of the Netherlands.