Colombia’s Constitutional Court suspended the emergency decree that imposed a 19% VAT on online gambling, leaving operators subject only to the standard 15% GGR tax. The suspension, effective from 29 January 2026, will remain until the court’s plenary chamber issues a final decision. The 19% VAT, originally introduced in February 2025 on deposits, expired on 31 December 2025 before being shifted to GGR.
Only the standard 15% GGR tax applies to online gambling after the suspension.
The Constitutional Court suspended Decree 1390 on 29 January 2026.
The suspension will remain until the Constitutional Court’s plenary chamber makes a final decision on the emergency decree.
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VatCalc · 3 days ago
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