The market
Bolivia regulates gambling under Ley 060/2010, administered by the Autoridad de Fiscalización del Juego (AJ), but there is no functioning online licensing regime. The AJ has not issued operating licences to online betting companies domiciled in Bolivia, so international operators reach Bolivian players from offshore under Curaçao, Malta or Gibraltar licences. Sports betting specifically has been described by AJ officials as prohibited.
The result is a grey market: online play is not expressly banned in the way that would make it clearly illegal for the operator, but no local licence exists to make it clearly legal either. The AJ has acted against unauthorised sites, reporting the suspension of 27 betting and casino pages in one 2023 action. The market is small and offshore-served.
Regulation and licensing
The regulator is the AJ, under the Ministerio de Economía y Finanzas Públicas, the sole body empowered to license, inspect and sanction gambling. Ley 060/2010 covers land-based casinos, bingo and lotteries and business promotions, but did not create a specific online licensing framework, and in practice no online operating licences have been granted. To hold any licence, a company must be incorporated in Bolivia, meet fiscal-solvency requirements and, per secondary legal sources, host servers in-country.
The land-based tax load is heavy: an Impuesto al Juego of 30% on operator gross income and an Impuesto a la Participación en Juegos of 15% withheld from players, under Decreto Supremo 0782. The Rodrigo Paz government, in office from November 2025, has proposed eliminating both the IJ and IPJ to reverse capital flight and formalise a market that fled offshore, and modernising the AJ, but as of late 2025 the AJ confirmed the taxes remained in force because their elimination requires a law not yet passed.
Marketing and player rules
Promotional activity requires prior AJ authorisation. There is no online-specific advertising, deposit-limit or self-exclusion code, because there is no online licensing regime. The player-facing tax, where the domestic regime applies, is the 15% IPJ; offshore operators do not apply it, which is part of why players use them. Age limit is 18.
What this means for your plan
Bolivia is a not-worth-it market for now. There is no online licence to hold, and the domestic tax regime (30% on operators, 15% on players) is punitive even where it applies. I would not enter on the strength of the proposed 2026 reform, because it is an announced intention, not a passed law, and the AJ has confirmed the old taxes still bite. The move is to watch whether the Paz government actually legislates an online licensing regime with workable tax; if it does, reassess, because a formalising market with tax cuts could shift quickly.
Sources
- Impuestos.com.bo, Ley 060, artículo 27, licencia y autorización, checked 5 September 2026
- SoloAzar, entrevista AJ, el juego online en zona gris y la reforma de 2026, checked 5 September 2026
- Instantáneas, los impuestos al juego siguen vigentes pese al anuncio, checked 5 September 2026