The Colombian government has introduced a new 16% tax on deposits made to online gambling platforms, marking a significant shift in the country’s iGaming fiscal framework. The measure, enacted through Decree 0240, forms part of a broader package of economic policies aimed at increasing public revenue following renewed fiscal pressures.
The tax applies directly to player deposits, meaning users will effectively pay additional charges when funding their accounts to participate in online betting or gaming activities. This move places Colombia among the jurisdictions adopting front-end taxation models, where taxation occurs at the point of user entry rather than on operator revenue.
Key Measures Introduced Under Decree 0240
The newly issued Decree 0240 introduces a fundamental shift in how online gambling is taxed in Colombia, moving the focus directly to player transactions rather than operator revenue. This change is expected to have immediate operational and behavioural implications across the market, affecting both platform economics and user activity. Below are the key provisions shaping this new fiscal framework:
- A 16% tax on deposits made by users into online gambling platforms, effectively increasing the cost of participation.
- The tax is calculated on gross inflows (deposits) rather than operator profits or Gross Gaming Revenue (GGR)
- The measure is part of a broader fiscal package introduced under exceptional economic conditions to increase government revenue streams.
- The decree also includes additional fiscal mechanisms across other sectors, highlighting a wider tax strategy beyond gambling.
This approach contrasts with previous adjustments in Colombia, where authorities had moved toward taxing online gambling based on GGR rather than deposits, aligning taxation with industry economics.
Why Colombia Shifted Back to Deposit-Based Taxation
The introduction of the deposit tax comes after a period of regulatory uncertainty and fiscal experimentation in Colombia’s gambling sector. In 2025 and early 2026, the government introduced and later adjusted multiple tax measures, including VAT changes, as part of emergency economic responses.
The new 16% tax reflects a renewed attempt to secure predictable revenue streams, particularly as online gambling continues to grow as a contributor to public finances. However, deposit-based taxation has historically been controversial, as it directly affects player behaviour and market dynamics.
Industry stakeholders have previously warned that such measures could:
- Increase the overall cost of legal betting
- Push users toward unlicensed or offshore platforms
- Impact the competitiveness of regulated operators
Impact on Operators and Players
For operators, the new tax structure introduces additional pressure on customer acquisition and retention, as higher deposit costs may reduce user activity or shift demand toward alternative platforms.
For players, the immediate effect is clear:
- Depositing funds into an account will become more expensive, reducing playable balances
- Frequent or high-value users may experience a significant increase in total spending costs
The measure may also influence payment behaviours, with players potentially seeking alternative methods or platforms that avoid the tax burden.
A Market Under Continuous Regulatory Change
Colombia has been one of Latin America’s most established regulated iGaming markets, but recent developments show an increasingly dynamic regulatory environment. The introduction of Decree 0240 follows earlier legal and policy shifts that have already impacted the sector.
Notably, recent legal challenges led to the suspension of earlier tax measures affecting the industry, highlighting ongoing tensions between fiscal policy and market stability. This follows earlier developments where Colombia’s Constitutional Court suspended emergency gambling tax measures, reflecting the legal complexity surrounding the sector’s taxation framework.
At the same time, authorities continue to strengthen oversight mechanisms and regulatory infrastructure, including initiatives such as national registries and enhanced monitoring systems for gaming operations. Efforts such as the rollout of new regulatory tools and compliance systems demonstrate Colombia’s broader push to formalise and control the online gambling ecosystem.
Wider Implications for the Latin American iGaming Market
Colombia’s decision to impose a deposit tax could have broader regional implications, as other Latin American jurisdictions closely monitor its regulatory approach.
The move raises key questions for policymakers across the region:
- Should taxation focus on player activity or operator revenue?
- How can governments balance tax collection with market sustainability?
- What measures are needed to prevent migration to unregulated platforms?
As the market evolves, Colombia’s approach will likely serve as a test case for how aggressive fiscal policies affect regulated iGaming ecosystems in emerging markets.
Regulatory Developments Continue to Shape the Market
Colombia’s iGaming sector remains at the centre of ongoing regulatory and legal developments, with authorities balancing fiscal needs, market growth, and consumer protection.
These changes are unfolding alongside broader industry developments, including legal reviews of tax measures and new regulatory initiatives aimed at strengthening oversight. Recent actions involving court decisions and new regulatory systems highlight how Colombia is continuously adjusting its approach to online gambling governance.