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Gambling in Colombia is a state monopoly ('monopolio rentístico') under Ley 643 of 2001, whose proceeds are constitutionally earmarked for the public health system. Coljuegos, created in 2011 (Decreto 4142), administers the national monopoly and in 2016 issued Acuerdo 04 regulating online games ('juegos operados por internet', a class of 'juegos novedosos'); the first operators went live in 2017, making Colombia the first fully regulated online gambling market in Latin America. Online operators sign concession contracts, must be Colombian-incorporated entities dedicated to gambling, and pay 'derechos de explotación' of 15% of gross revenue plus a 1% administration charge. Coljuegos actively blocks unlicensed sites via ISP and payment restrictions.

Tax

Gross revenue / gaming win ('ingresos brutos' minus prizes paid)

15% derechos de explotación (exploitation rights)

Online operators pay 15% of gross gaming revenue as exploitation rights, plus a 1% administration charge; proceeds are earmarked for the health system. Minimum monthly payments are tied to the statutory minimum wage (SMLMV). Historically online gambling was VAT-exempt (see change watch for the 2025 temporary VAT episode).

Key facts
Licence termUp to 5 years (concession contract, renewable)
Regime since2016
Key-person licencesNo standalone personal licence; operators must be Colombian-incorporated companies dedicated exclusively to gambling, with shareholders and management subject to suitability review.
First regulated LatAm online marketonline licences from 2016/2017Acuerdo 04 of 2016; first operator live 2017
Levy15% of GGR + 1% adminproceeds earmarked for the health system
Local presenceColombian incorporation requiredcompany must be dedicated to gambling
EnforcementISP and payment blocking of unlicensed sitescoordinated by Coljuegos
Licence types
Online operator concession contract ('juegos operados por internet') — online casino, poker, bingo, slots and sports bettingLocalised games and novelty-game licences (land-based, separate categories)
Fees
Derechos de explotación15% of GGRcore levy; earmarked for public health
Gastos de administración1%administrative charge additional to the 15%
Guarantees & minimum rightsbank guarantee + minimum monthly derechosminimums indexed to statutory minimum wages (SMLMV)
Change-watch
2016

Acuerdo 04 of 2016 regulated online games; first operators live 2017

2023

Tax reform (Ley 2277 of 2022) and subsequent debate over applying VAT to online gambling

2025

Temporary 19% VAT on online gambling deposits introduced via emergency decree (Catatumbo 'conmoción interior'), subject to constitutional review — status uncertain

Related terms
ggrgambling monopolypoint of consumptionsportsbook
Sources
Coljuegos — official regulator sitecoljuegos.gov.co
Ley 643 de 2001 — régimen del monopolio rentístico de juegos de suerte y azarfuncionpublica.gov.co
PwC Worldwide Tax Summaries — Colombia (other taxes)taxsummaries.pwc.com

Not legal or tax advice. This is a teaching summary; confirm every figure against the primary regulator (Coljuegos — Empresa Industrial y Comercial del Estado Administradora del Monopolio Rentístico de los Juegos de Suerte y Azar) before relying on it.

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