Coljuegos imposes VAT on playable bonus credits in Colombia

• Colombia’s gaming regulator introduces new resolution requiring operators to pay VAT on playable bonus credits
• Licensed operators must comply with mandatory bonus taxation rules under Coljuegos contracts
• Move follows broader tax changes including 19% VAT on deposits introduced earlier in 2025

Colombia’s gaming regulator Coljuegos has introduced new taxation requirements for licensed operators offering playable bonus credits to players. The resolution mandates that operators must pay Value Added Tax when providing bonus credits that can be used for gameplay.​

New bonus rules

The bonus limit resolution applies to all legal entities holding valid contracts to operate internet-based games in Colombia. Licensed operators must now factor VAT obligations into their bonus structures, marking a departure from previous exemptions.​

The measure forms part of broader fiscal changes affecting Colombia’s regulated gaming market throughout 2025. Earlier this year, the government introduced a 19% VAT on cash deposits for online gambling through Decree 0175. This tax was initially temporary until December 2025 but became permanent under subsequent legislation.​

Impact on licensed operators

Colombia currently permits 16 licensed online operators to offer gambling services legally. These operators pay an annual licensing fee of approximately $196,830 plus gaming taxes of 15% on gross gaming revenue when maintaining 83% return-to-player rates.​

The new bonus VAT requirements add another layer of taxation for operators already navigating increased fiscal obligations. Many operators previously compensated players for deposit VAT through bonus programmes, with platforms like Stake Colombia introducing “Cashback IVA” promotions.​

Regulatory developments

Coljuegos operates under comprehensive regulations established through the 2016 eGaming Act, which positioned Colombia as the first Latin American country to comprehensively regulate online gambling activities.

The regulator maintains strict oversight of licensed operators whilst pursuing aggressive enforcement against unlicensed platforms.​

The bonus taxation measure reflects Colombia’s approach to maximising revenue from its regulated gaming sector. Gaming taxes contribute to Health and Social Services Funds, with the sector generating approximately $100 million annually for the state.​

The new requirements position Colombia as one of the most heavily taxed regulated gaming markets in Latin America. Operators must adapt their bonus structures and technical systems to accommodate VAT calculations on promotional credits whilst maintaining compliance with existing gaming tax obligations and player protection standards.