Colombia proposes 19% VAT on deposits to online gambling accounts
Proposal targets operator-paid VAT on cash and crypto deposits; now moves to Congress
Key Takeaways
- The bill proposes a 19% VAT on deposits to online gambling accounts in Colombia, contained in Article 41 of the Economic Rescue Law.
- Operators would be liable for the VAT when deposits grant the right to bet; the rule covers domestic and foreign operators when players are in Colombia.
- The taxable base is defined by dividing the deposit amount by 1.19; the tax applies to transfers in cash and cryptoassets.
- The reform raises on-premises tax-unit fees: slot machines 20→40 UT, gaming tables 290→580 UT, bingo per person 3→6 UT, and non-essential premises slots 10→20 UT.
- DIAN would have powers to block websites for non-compliance with technical monitoring; the Ministry of Finance projects ~€560.22m in 2027 and ~€633.05m average annually 2028–2030.
The Government of Colombia has included in a fiscal reform bill a proposal to apply a value-added tax of 19% on deposits made into online gambling accounts, according to the text sent to Congress on 4 November 2026. The measure, contained in Article 41 of the Economic Rescue Law, is pending and must still be approved by the legislature.
Scope and tax calculation
The proposal places responsibility for paying the VAT on gambling operators when deposits to online accounts grant the right to bet. The rule would apply to operators established in Colombia as well as those located abroad when players are connected from Colombian territory. The tax would cover transfers in cash and in cryptoassets. The text sets the rate at 19% and defines the taxable base by dividing the deposit amount by 1,19.
Changes to fees and unit-tax rates
The package also proposes increases in amounts set by the tax unit for on-premises gaming: the fee for a casino slot machine would rise from 20 to 40 tax units; the charge per gaming table would go from 290 to 580 units; the per-person bingo fee would increase from 3 to 6 units; and slot machines in premises where gaming is not an essential activity would rise from 10 to 20 tax units. The proposal raises the rate for certain draws, raffles and bets from 20% to 30%.
Powers of the authority and fiscal estimates
The Dirección de Impuestos y Aduanas Nacionales would have the authority to block websites when the technical monitoring provided for is ignored. The Ministry of Finance estimates that applying VAT to online gambling would generate about €560,22m in 2027 and that the annual average revenue between 2028 and 2030 would be approximately €633,05. The package must pass debate in Congress before it can take effect. The Ministry of Finance provides the fiscal analysis in the reform text ([fiscal analysis](/regulation)).
Frequently Asked Questions
Who would pay the 19% VAT on deposits to online gambling accounts?
Gambling operators would be responsible for paying the 19% VAT when deposits confer the right to bet. The proposal applies to operators established in Colombia and to those abroad if players are connected from Colombian territory, under Article 41 of the Economic Rescue Law.
How is the taxable base of the proposed VAT calculated?
The taxable base is calculated by dividing the deposit amount by 1.19. The reform text explicitly sets that formula to determine the portion subject to the 19% tax.
What changes does the reform propose for tax-unit fees in on-site gaming?
The proposal increases several fees: casino slot machines from 20 to 40 tax units; gaming tables from 290 to 580 units; the bingo per-person fee from 3 to 6 units; and slot machines in non-essential premises from 10 to 20 tax units.
What powers would DIAN have under the proposal?
The Dirección de Impuestos y Aduanas Nacionales would have the authority to block websites in certain cases when the technical monitoring required by the rule is ignored, according to the text included in the reform.
What revenue estimates does the Ministry of Finance provide?
The Ministry of Finance estimates that the VAT on online gambling would generate approximately €560.22m in 2027 and that the annual average revenue between 2028 and 2030 would be around €633.05, according to the analysis attached to the reform.
Tags
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.
More from Miguel Sandoval
