Gaming tax & duties
Derechos de explotación
Colombia's standing charge on gambling: 15% of gross gaming revenue under Ley 643 de 2001, with administration costs capped at 1% of it. Separate from the consumption tax layered on top.
Definition
Derechos de explotación are the consideration the operator pays the state for exploiting the gambling monopoly under Ley 643 de 2001. For online gambling the rate is 15% of gross gaming revenue, and gastos de administración are capped at 1% of those derechos (art. 9). Coljuegos describes the same obligation to players as a contribution of 15% of monthly winnings to the health system. The derechos have been stable; what has moved is the consumption tax sitting on top of them. A 19% value added tax on player deposits introduced by Decreto 175 de 2025 and reworked by Decreto 1474 de 2025 was declared unconstitutional in Sentencia C-079 de 2026 on 9 April 2026, with refunds ordered, so pages still quoting it describe a struck-down measure. Decreto Legislativo 0240 de 2026 of 12 March 2026 — which predates the ruling rather than answering it — created a national consumption tax of 16% on internet gambling for the 2026 tax year only. Any Colombian gambling tax figure quoted without a date attached should be treated as unreliable.