Colombia opens technical talks to apply 19% VAT to online gambling deposits
Technical working groups began discussions on Bill 477/2026C on 10 November.
Key Takeaways
- Technical working groups on Bill 477/2026C began on 10 November after an Executive–Congress meeting in Barranquilla on 7 November.
- Article 41 would apply 19% VAT to deposits in games operated solely online, calculating the taxable base as the deposit divided by 1.19.
- Operators would be liable for the tax even if domiciled abroad when players are tax residents, domiciled or doing business in Colombia.
- Article 52 would raise the tax on occasional prize winnings from 20% to 30%.
- Fecoljuegos has presented an alternative proposal; the 16% consumption tax on online GGR remains in force until 31 December 2026.
The government of Colombia and Congress began technical discussions on 10 November on a bill that would tax deposits in games operated solely online with 19% VAT. The working groups were agreed at a meeting in Barranquilla on 7 November between the Executive and members of the economic committees of Congress.
Schedule and procedure
The text under discussion is Bill 477/2026C, called the Economic Rescue Bill, which the Minister of Finance, Miguel Gómez Martínez, filed in the House of Representatives on 29 October. The bill was submitted with an urgency message, so the economic committees of both chambers will debate it jointly. On 10 November the Senate committees appointed their rapporteurs for the first debate: Conservative Senator David Barguil in the Third Committee and Carlos Mario Farelo of Cambio Radical in the Fourth Committee. The joint committees expect to debate the bill in the last week of November, and the government has until 16 December to secure approval in the current legislature. [committees](/regulation)
Proposed tax content
Article 41 of the bill removes the VAT exclusion for games operated solely online and proposes applying the standard 19% rate. The taxable base would be the player deposit, including cash, bank transfers and crypto-assets, divided by 1.19. Under that scheme, a deposit of COP 119.000 ($35.98) would include COP 19.000 of VAT. The bill further provides that operators would be responsible for the tax even if domiciled abroad when players are tax residents, domiciled or doing business in Colombia.
The same article would double the monthly taxable bases for land-based gaming: 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 tax on occasional gains from lottery, raffle and betting prizes from 20% to 30%.
Industry reaction
The Federación Colombiana de Empresarios de Juegos de Azar (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; among its members are Betsson Group, Codere, Wplay and Betano. The federation’s president, Evert Montero, said he was willing to contribute: [online platforms](/casino)
“We understand the need to contribute to the stability of public finances and remain willing to collaborate,” Montero told La FM.
“Online and land-based games have different structures, but both face obligations and costs that must be recognised,” he added.
Regulatory background
Colombia already applied a 19% VAT to online gambling deposits by emergency decree in February 2025; that tax expired at the end of that year after a Senate committee rejected a bill to make it permanent. Decree 1474 of December 2025 reallocated the 19% to gross gaming revenue (GGR) for 2026; the Constitutional Court suspended that measure in January and annulled it in April 2026. Separately, a consumption tax of 16% on online GGR, introduced by emergency decree in March, remains in force until 31 December 2026 and is pending judicial decision. [developments](/news)
Frequently Asked Questions
What exactly does Article 41 of Bill 477/2026C tax?
Article 41 removes the VAT exclusion for games operated solely online and would apply the standard 19% VAT to the player deposit, with the taxable base calculated as the deposit divided by 1.19; for example, a COP 119,000 deposit includes COP 19,000 of VAT.
Who filed the bill and what is the approval deadline?
Minister of Finance Miguel Gómez Martínez filed Bill 477/2026C in the House on 29 October; the government has until 16 December to secure approval in the current legislative session.
What changes does the bill propose for land-based gaming?
The bill would double monthly taxable bases for land-based gaming: slot machines from 20 to 40 UVT, gaming tables from 290 to 580 UVT, and bingo from 3 to 6 UVT per seat, while lotteries would remain exempt.
How has the gaming industry in Colombia responded?
The Federación Colombiana de Empresarios de Juegos de Azar (Fecoljuegos) is preparing an alternative tax proposal and its president, Evert Montero, said the federation is willing to collaborate and highlighted structural differences between online and land-based gaming.
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About the author
Miguel Sandoval
Regulatory Affairs Correspondent
Miguel Sandoval tracks gambling legislation, licensing, and regulator enforcement — from Spain's DGOJ and the Latin American authorities to the UKGC, the MGA, and the state-by-state map in North America. The reports answer three questions precisely — what changed, where, and who it affects — with jurisdictions, dates, and penalties cited exactly as published. Operators and compliance officers read Miguel Sandoval to know which rulebook moved before their next meeting.
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