Colombia begins technical talks on 19% online gambling VAT in Bill 477/2026C
Working groups started on 10 November after a Barranquilla meeting on 7 November.
Key Takeaways
- Technical working groups on Bill 477/2026C began on 10 November after a 7 November meeting in Barranquilla.
- Article 41 would apply a 19% VAT to online gambling deposits, with the taxable base as the deposit divided by 1.19.
- Operators would be liable for VAT even if based abroad when players are tax residents, domiciled or doing business in Colombia.
- Article 52 would raise the occasional gains tax on prizes from 20% to 30%, and land-based tax bases would roughly double for slots, tables and bingo.
The Colombian government and Congress began technical working groups on 10 November to discuss Bill 477/2026C, which would apply a 19% VAT to online gambling deposits. The talks follow a meeting on 7 November in Barranquilla between government officials and members of Congress’s economic committees; Finance Minister Miguel Gómez Martínez submitted the bill to the Chamber of Representatives on 29 October.
What the bill proposes
Bill 477/2026C, labelled the Economic Rescue Bill, would remove the VAT exclusion for games operated only online and apply the standard 19% rate. Article 41 sets the taxable base as the player’s deposit — including cash, bank transfers and cryptoassets — divided by 1.19. The article illustrates the calculation: a COP119,000 (US$35.98) deposit would include COP19,000 in VAT. Operators would be liable for the tax even if based abroad when players are tax residents, domiciled or doing business in Colombia.
Article 41 would also increase the monthly taxable bases for land-based gambling. Slot machines would rise from 20 to 40 tax value units (UVT), gaming tables from 290 to 580 UVT, and bingo from 3 to 6 UVT per seat. Lotteries would remain exempt.
Article 52 would raise the occasional gains tax on prizes from lotteries, raffles and betting from 20% to 30%.
Parliamentary timetable and rapporteurs
The bill was filed with an urgency message, so the economic committees of both chambers will debate it together. On 10 November, the Senate committees named rapporteurs for the first debate: Conservative senator David Barguil on the Third Committee and Carlos Mario Farelo of Cambio Radical on the Fourth. Joint committees are expected to debate the bill in the last week of November, and the government has until 16 December to secure approval in the current session.
Industry response
The Colombian Federation of Gambling Entrepreneurs (Fecoljuegos) is preparing an alternative tax proposal for the Ministry of Finance and Congress. Fecoljuegos represents manufacturers, suppliers and operators of casinos, bingo halls and online platforms; its members include Betsson Group, Codere, Wplay and Betano. Federation president Evert Montero told La FM that the industry accepted the need to contribute to public finances and remained willing to help:
"We understand the need to contribute to the stability of public finances and remain willing to contribute," Montero said.
"Online and land-based games have different structures, but both face obligations and costs that must be recognised." — Evert Montero, Fecoljuegos
Fecoljuegos also said that protecting investment and employment supports a funding source for health.
Legal and prior measures
Colombia first applied 19% VAT to online gambling deposits by emergency decree in February 2025; that tax expired at the end of 2025 after a Senate committee rejected a bill to make it permanent. Decree 1474 of December 2025 reapplied 19% VAT on gross gaming revenue (GGR) for 2026, but the Constitutional Court suspended it in January and struck it down in April 2026. A separate 16% consumption tax on online GGR, introduced by emergency decree in March 2026, remains in force until 31 December 2026 and is awaiting a court ruling.
The Finance Ministry, led by Miguel Gómez Martínez, and Fecoljuegos are expected to submit competing proposals during the committee stage. Coverage of the committee debates will appear in our /regulation and /news sections as they progress.
Frequently Asked Questions
When did Colombia start technical talks on the VAT proposal for online gambling?
Technical working groups began on 10 November after a meeting in Barranquilla on 7 November; Finance Minister Miguel Gómez Martínez had submitted Bill 477/2026C to the Chamber of Representatives on 29 October.
How would the proposed 19% VAT be calculated on online gambling deposits?
The taxable base would be the player’s deposit divided by 1.19; the bill gives the example that a COP119,000 (US$35.98) deposit would include COP19,000 in VAT.
Which entities would be liable for the VAT if the bill passes?
Operators would be liable for the tax even if they are based abroad when players are tax residents, domiciled or doing business in Colombia, under Article 41 of Bill 477/2026C.
What other tax changes does the Economic Rescue Bill propose for gambling?
Article 52 would raise the occasional gains tax on prizes from lotteries, raffles and betting from 20% to 30%, and Article 41 would increase monthly taxable bases for land-based gambling: slots from 20 to 40 UVT, gaming tables from 290 to 580 UVT, and bingo from 3 to 6 UVT per seat.
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About the author
Eleanor Whitfield
Regulatory Affairs Correspondent
Eleanor Whitfield tracks gambling legislation, licensing decisions, and regulator enforcement across key markets — from the UKGC, MGA, and Germany's GGL to Spain's DGOJ and the state-by-state map in the Americas. The reporting answers three questions precisely: what changed, where, and who it affects, with jurisdictions, effective dates, and penalty figures named exactly as published. Compliance officers and operators read Eleanor Whitfield to know which rulebook moved before their next board meeting.
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