Colombia's government has proposed applying the general 19% VAT rate to online gambling deposits as part of a wider fiscal reform. The measure appears in Bill 477/2026C, known as the Economic Rescue Law, which was filed in the House of Representatives on October 29.
The official legislative record lists the proposal as an ordinary bill at the committee stage. It has therefore not changed the current tax rules and may still be amended or rejected during the congressional process.
Article 41 of the filed bill would bring games of chance under the general VAT rate, with lotteries excluded. For internet gambling, the taxable base would be the cash or crypto-asset deposit made by the player, divided by 1.19. The operator would be responsible for the tax, including an overseas company supplying the service in Colombia.
The proposal is part of a broader package intended to stabilise public finances through spending reductions, tax changes and enforcement measures. For the gambling sector, the key point is that the deposit-based VAT remains a legislative proposal rather than an approved charge; its final scope and start date depend on Congress.
