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    iGaming Business
    January 2, 2026 (2 months ago)

    Colombia shifts online gambling VAT to GGR

    Featured image for: Colombia shifts online gambling VAT to GGR
    Colombia VAT News • iGaming Business

    Summary

    Colombia’s government has shifted the 19% value‑added tax on online gambling from deposits to gross gaming revenue (GGR) for the 2026 fiscal year. The emergency decree, issued after the 2025 Financing Bill failed, re‑allocates the tax to GGR, reducing the effective burden on operators from up to 70% of real income to about 34% of gross revenue. The change is expected to fill a COP16.3 trillion budget gap for 2026 but may face legal challenges.

    Key Facts

    • •From 1 Jan 2026: Colombia applies a 19% VAT on gross gaming revenue (GGR) for online gambling operators, replacing the previous deposit‑based 19% VAT.
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  1. •Article 2 of the emergency decree re‑allocates the 19% VAT for the duration of 2026, effective 1 Jan 2026.
  2. •The deposit‑based VAT was expected to end on 31 Dec 2025; the new decree extends the 19% VAT to GGR for 2026.
  3. •The change reduces the effective tax burden on operators from up to 70% of real income to approximately 34% of gross revenue.
  4. •The decree was enacted after the 2025 Financing Bill failed, creating a COP16.3 trillion ($4.2 B) budget gap for 2026.
  5. Americas
    Colombia
    VAT Rates
    VAT Update
    Read Full Article at iGaming Business