Colombia gambling VAT would apply to online deposits at 19%, and the VAT base for slot machines, casino tables and bingo seats would double, under the Economic Rescue Law bill the Ministry of Finance filed in Congress on 29 October 2026.
The ministry estimates the gambling VAT measure would raise COP 2.0 trillion in 2027 and an average of COP 2.26 trillion a year from 2028 to 2030, according to the bill’s revenue table. The same bill raises the tax on lottery and betting winnings from 20% to 30% and gives the tax authority (DIAN) the power to block offshore gambling sites from Colombia.
Colombia gambling VAT: the breakdown
The gambling changes sit in Article 41 of the 334-page bill signed by Minister of Finance and Public Credit Miguel Gómez Martínez, which rewrites literal e) of Article 420 of the Tax Statute. The current text taxes the operation of games of chance but excludes lotteries and games “operated exclusively over the internet”, according to a DIAN ruling on the current Article 420. The bill keeps the lottery exclusion and removes the online one.
| Item | Current rule | Bill (Article 41, 52, 93) |
|---|---|---|
| Online games of chance | Excluded from VAT | 19% VAT on each deposit |
| Slot machines in casinos | Monthly base 20 UVT | Monthly base 40 UVT |
| Gaming tables | Monthly base 290 UVT | Monthly base 580 UVT |
| Bingo | 3 UVT per seat | 6 UVT per seat |
| Slots in other premises | Monthly base 10 UVT | Monthly base 20 UVT |
| Tax on betting and lottery winnings | 20% | 30% |
| Non-compliant online operators | No blocking power for DIAN | DIAN orders site blocking |
Source: Ministry of Finance and Public Credit, Economic Rescue Law bill, October 2026; DIAN ruling 0640 of 2025 for the current bases. UVT is Colombia’s tax value unit, updated each year.
How the online deposit tax works
VAT on online games would arise when a player in Colombia deposits cash, transfers money or sends crypto-assets to an operator to fund an account and gain the right to bet. The taxable base is the deposit divided by 1.19, so a COP 100,000 deposit carries COP 15,966 of VAT on a base of COP 84,034.
The operator is liable for the tax “even if it operates from abroad”, as long as the player has tax residence, domicile or a business base in Colombia. The bill states that the VAT “does not form part of the value of the bet”, and operators may offset it against deductible input VAT under the general rules.
The ministry defines online games as those where both bets and prize payments run only over the internet, on authorised platforms. Games whose result depends on a physical draw or event, such as chance and lotteries, stay outside the online category even when sold online, under Article 93 of Law 1753 of 2015.
What land-based casinos would pay
Slot halls, casinos and bingo operators already pay VAT on fixed monthly bases per machine, table or seat. The bill doubles every one of those bases, which the ministry says removes “the distortions” between land-based and online games of chance.
At the 2026 UVT of COP 52,374, the monthly VAT on a casino slot machine would rise from about COP 199,000 to COP 398,000. A gaming table would go from about COP 2.89m to COP 5.77m a month, and a bingo seat from about COP 29,900 to COP 59,700. The 2027 UVT, which DIAN sets each December, will change these amounts.
Why the government wants it
The ministry’s explanatory statement says exploitation rights paid by online operators grew by more than 100% in nominal terms in the period to September 2026, compared with the same period of 2025. That growth held after the 19% VAT applied under Decree 175 of 2025, during the Catatumbo economic emergency, and the consumption tax under Decree 240 of 2026, according to the ministry.
The ministry cites an estimated price elasticity of demand for gambling of -0.733, meaning a price rise cuts consumption by proportionally less. It also cites studies linking online play to gambling disorder. The new VAT would be paid on top of the exploitation rights collected under the state monopoly of Article 336 of the Constitution, which fund the health system, and would not replace them.
The bill pairs the tax with action against unauthorised platforms. Article 93 lets DIAN order internet providers to block Colombian access to an online operator’s websites, in place of closing premises, when the operator fails to adopt or comply with technical control systems.
Industry response
The Colombian Federation of Gaming Entrepreneurs (Fecoljuegos) is preparing its own tax proposal for the ministry and Congress that would treat online and land-based cost structures separately, its president Evert Montero said, according to La República on 30 October.
We understand the need to contribute to the stability of public finances and we remain willing to contribute.
Evert Montero, President, Fecoljuegos (translated from Spanish)
Montero said earlier tax changes lacked technical support and asked for an assessment of the effect on companies, investment and jobs.
FAQ: Colombia’s gambling VAT bill
The answers below are based on the bill’s text and the ministry’s explanatory statement.
Is the gambling VAT already law?
No. The Economic Rescue Law is a bill filed by the government and must pass both chambers of Congress. Unless an article says otherwise, the law would take effect on promulgation. Article 41 sets no separate start date, and the ministry’s revenue estimate begins in 2027.
Who pays the VAT on online deposits?
The operator is the taxpayer and must collect and declare the VAT, including operators based abroad that take deposits from players resident in Colombia. Players do not file it. The 19% applies to the deposit net of VAT, so the effective charge is about 15.97% of the gross amount deposited.
Are lotteries and chance included?
Lotteries stay excluded from VAT. Chance betting and lotteries sold through the internet are not treated as online games, because their results depend on physical draws, so the deposit-based VAT does not reach them.
Does the VAT replace Coljuegos exploitation rights?
No. The ministry states the VAT is added to the exploitation rights paid to the state monopoly, without replacing them or changing their use for health funding. Exploitation rights pay for operating under the monopoly; VAT taxes consumption.
What changes for players?
Players would pay 30% tax on lottery, raffle and betting winnings, up from 20%, under Article 52. DIAN estimates the higher rate would raise COP 198bn in 2028. Prizes from DIAN’s own Premio Fiscal invoice lottery stay outside this tax.
What happens to operators that do not comply?
DIAN would order the blocking of their websites from Colombia, and internet providers must apply the measure. The blocking follows the procedure and duration of the closure sanction in Article 657 of the Tax Statute.
Next steps
Congress now debates the bill, and its ordinary session ends on 16 December 2026 under Article 138 of the Constitution. Earlier tax stories are in our Latin America coverage and gambling tax news, alongside reforms such as Malta’s gambling VAT overhaul.
Source: Ministry of Finance and Public Credit of Colombia
