Colombia proposes 19% VAT on online gambling deposits in tax reform
Tax bill would charge operators VAT on deposits and raise several land-based gambling fees.
Key Takeaways
- The tax reform bill introduced on 4 November 2026 would impose a 19% VAT on deposits to online gambling accounts under Article 41 of the Economic Rescue Law.
- Operators, whether based in Colombia or abroad when players connect from the country, would be liable to pay VAT calculated by dividing deposits by 1.19.
- The proposal raises land-based charges: slot machines 20→40 units, gaming tables 290→580 units, bingo per-head 3→6 units, and some lottery taxes from 20% to 30%.
- DIAN would have the right to block websites that ignore technical monitoring, and the Ministry of Finance estimates VAT revenue of €560.22m in 2027.
Colombia's government introduced a 19% value-added tax (VAT) on deposits made to online gambling accounts on 4 November 2026 as part of a broader tax reform bill submitted to Congress. Under Article 41 of the Economic Rescue Law, gambling operators would become responsible for paying VAT on qualifying online deposits; the proposal remains under legislative consideration. Submitted to Congress
How the VAT would work
The measure applies to operators both based in Colombia and abroad when players connect from within the country. It covers money and crypto-assets transferred to online gambling accounts to obtain the right to place bets. The proposal sets the VAT rate at 19% and defines the taxable base by dividing the deposit amount by 1.19.
Changes to land-based charges and rates
The tax reform plans also raise front-taxable amounts and fees for land gambling operations: the charge value for a casino slot machine would increase from 20 to 40 tax units; the fee for a gaming table would rise from 290 to 580 units; the per-head fee for bingo would go from 3 to 6 units; and slot machines in venues where gambling is not an essential business would see the fee move from 10 to 20 units. The proposal would raise the tax rate for some lottery, raffle and bet products from 20% to 30%.
Enforcement and revenue estimates
The proposal gives the Dirección de Impuestos y Aduanas Nacionales (DIAN) the power to block websites in some cases when technical monitoring obligations are ignored. The Ministry of Finance estimates that VAT on online gambling will bring around €560.22m in 2027. Its forecasts show average annual returns of about €633.05 for the period 2028–2030. All figures depend on the bill's approval and implementation.
Next steps
The proposal will face legislative debate before any provisions can take effect. DIAN and the Ministry of Finance are named explicitly in the bill's enforcement and revenue sections, respectively. DIAN
Frequently Asked Questions
What exactly would be taxed under the proposed Colombian measure?
Deposits made to online gambling accounts intended to obtain the right to place bets would be taxed. The proposal covers both money and crypto-assets transferred to those accounts and sets a 19% VAT with the taxable base calculated by dividing the deposit amount by 1.19.
Who would be responsible for paying the VAT on online gambling deposits?
Gambling operators would be responsible for paying the VAT under Article 41 of the Economic Rescue Law. The obligation applies to operators based in Colombia and to foreign operators when players connect from Colombia.
What revenue does the Ministry of Finance expect from the VAT?
The Ministry of Finance projects around €560.22m in revenue from VAT on online gambling in 2027 and estimates average annual returns of about €633.05 for 2028–2030, contingent on the bill's approval and implementation.
Will the reform affect land-based gambling charges?
Yes. The proposal increases several charges: casino slot machines from 20 to 40 tax units, gaming tables from 290 to 580 units, bingo per-head from 3 to 6 units, and slot fees in non-essential gambling venues from 10 to 20 units.
Can Colombian authorities block non-compliant gambling websites?
The proposal grants the Dirección de Impuestos y Aduanas Nacionales (DIAN) the right to block websites in some cases when technical monitoring obligations are ignored, as specified in the bill.
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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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