In a context of fiscal revenue needs, the Colombian Government issued Decree 0240 of March 12, 2026, establishing a 16% tax on bets placed through digital platforms, both domestic and foreign.
The measure incorporates this tax into the tax framework applicable to online gaming and establishes that it is triggered when users place bets. Although the tax burden falls on the end consumer, platform operators are responsible for collecting and remitting it to the tax authority.
The decree also sets out obligations for companies in the sector, including registration, invoicing, and transaction reporting, as well as control mechanisms to ensure tax compliance. These rules apply even to foreign platforms offering services in Colombia.
With this decision, the Government explicitly brings digital betting within the scope of indirect taxation and strengthens the oversight of such activities in the digital environment.
