The market
Colombia was an early Latin American market for regulated remote betting and casino games, with licences and concession contracts administered by Coljuegos. Licensing and payment processing are achievable for eligible local structures, but tax changes during 2025 and 2026 have materially affected operator economics.
Historical operator counts and financial estimates should be treated as period-specific rather than assurances of current licensee counts or future profitability.
Regulation and licensing
Online betting and permitted casino activities require an appropriate Coljuegos concession, technical certification, approved payment flows, player protection and compliance with national anti-money laundering obligations. The licence does not automatically authorise serving customers outside Colombia.
2026 tax: a changed calculation
Colombia’s Decree 240 of 2026 sets a 16% national consumption tax on internet-operated gambling, calculated using the defined GGR for the corresponding two-month assessment period. The statute defines GGR as wagers received less winnings paid; the same decree limits related supply and advertising activity to appropriately authorised parties.
The former emergency VAT measures, including the deposit-VAT experience in 2025 and later 2026 proposals, cannot safely be reduced to the older claim that “19% VAT on GGR applies throughout 2026”. Tax advisers must establish the effective periods of each measure, any judicial decisions and the correct relationship between consumption tax, concession/exploitation rights, administration charges and corporate taxes before modelling an operator’s net gaming revenue.
Commercial assessment
Colombia offers a more established country-specific licence route than many emerging Latin American markets. Nevertheless, the decision must be based on its current legal tax and concession terms, not on a fixed blended gaming tax quoted from an earlier article.
For a capital-backed operator, prioritise a current DIAN and Coljuegos review, a reconciled revenue model, and supplier/PSP eligibility before incurring launch expenditure.
Primary source
DIAN: Decreto 240/2026, online-gambling consumption tax and base
Substantive review: 24 October 2026. The 16% law is sourced. The full transitional treatment of previous emergency VAT decrees remains a documented open verification issue.