As reported by Damian Martinez of SBC Noticias, the Colombian National Congress has returned to the topic of gambling taxation, preparing to evaluate two distinct decrees that would impose direct levies on online gambling operators through methods that remain somewhat ambiguous.
The legislature has received Decreto 0240 and 0241, which suggest a “16% tax on online gambling licences” to be implemented via two separate approaches.
Under Decree 0240, the 16% fee would be charged directly to online gambling sites, whereas Decree 0241 mandates that the tax be collected at the moment a customer makes a deposit.
Both decrees are currently provisional and do not require specific technical details at this stage.
These proposed measures would broaden the reach of gambling taxes to encompass all consumer payment channels, including cash and bank transfers, while also creating a framework to include cryptocurrency as a valid deposit method.
This renewed focus on taxing the sector follows support from President Gustavo Petro and his Humane Colombia administration. Petro has previously expressed his intent to increase gambling taxes as a key element of the government’s fiscal strategy.
This push for revenue follows the Constitutional Court of Colombia’s provisional rejection of the government’s plan to apply a 19% VAT on online gambling based on gross gaming revenue (GGR).
The court questioned the executive branch’s authority to implement such a tax via emergency powers, forcing the government to seek alternative legislative paths.
As noted by SBC Noticias, the Petro administration “remains willing to raise the sector’s fiscal contribution as it attempts to stabilise Colombia’s public finances”.
Petro has been critical of the industry, pledging to introduce new forms of taxation on online gambling.
The VAT initiative was a cornerstone of Petro’s fiscal policy, aimed at addressing a budget deficit estimated at COP 30trn ($6–7bn).
This shortfall presents a major political hurdle for the government as it develops its upcoming national spending plan.
Recent fiscal data has further fueled the debate over gambling taxes. Reports from the tax authority DIAN indicate that income tax revenue dropped in real terms during 2025, with total collections through July trailing the same period in 2024 by COP 1.8trn.
Furthermore, total tax revenue has fallen short of expectations, with gross collections coming in COP 2.6trn ($6bn) below DIAN’s targets for the year.
Given these circumstances, policymakers increasingly view the online gambling sector as a potential source of additional revenue to fund public programs.
Conversely, industry advocates warn that piling on new taxes could damage a sector already struggling with slowing growth and reduced contributions to the public treasury.
Sources speaking to SBC Noticias suggest that officials evaluating the decrees are likely to impose more rigorous compliance standards on operators, particularly regarding the collection and reporting of taxes tied to player deposits and digital transactions.
Congress is set to review the technical execution of these regulations, including determining whether the national government or Coljuegos has the jurisdiction to enforce taxes on either platform revenue or player deposits.
The legislation accompanying these decrees also calls for improved fiscal oversight, mandating that the government designate a specific regulatory body to monitor compliance and ensure the effective collection of gambling taxes across all digital platforms and payment systems.