Colombia Targets Player Bonuses with New Tax Rules

A regulatory shift has landed in Colombia’s online gambling market.

After introducing a 19 % VAT on gambling deposits earlier in 2025, the regulator Coljuegos now enforces differentiated taxation for player bonuses. The rules hinge on bonus volume relative to gross income.

From my viewpoint as a gaming-industry analyst, these changes mark a turning point—only operators who calibrate bonus structures carefully will thrive in this newly matured regulatory landscape.

Continue reading for my analysis on the new tax rules, the underlying risks, and how operators should position themselves now.

Key Points

• Colombian regulator Coljuegos introduces fresh tax rules targeting player bonuses following the 19 % VAT on deposits.
• Bonuses that are less than 1.6 % of monthly gross income are subject to VAT.
• Bonuses exceeding the average monthly exploitation rights paid in the previous 12 months are exempt from VAT; new-entrants benefit from lower thresholds.
• Operators failing to comply face financial penalties as Coljuegos aims to stabilise fiscal income and curb abusive bonus practices.
• The move follows earlier enforcement action: new Keno concessions, seizures of illegal equipment and pacts to combat unlicensed operations.

Colombia Tightens the Screws on Bonuses: New Tax Rules for Online Gaming Operators

Navigating the evolving regulatory waters of Latin America’s regulated gaming markets demands close attention. Colombia, in particular, is changing its tax and promotional-bonus landscape dramatically. From my experience, the recent shift creates both risk and opportunity.

The New Tax Framework

Earlier in 2025 Colombia introduced a sweeping 19 % VAT on online gambling deposits—a move that rattled operators. In the wake of that, Coljuegos has now honed in on player bonus credits. Under the new rules, if an operator offers playable bonus credits that amount to less than 1.6 % of its monthly gross income, that bonus amount becomes subject to VAT.

In contrast, if bonuses exceed the average monthly exploitation rights payments made over the prior 12 months, those bonuses will not be taxed under the new rule. In addition, new market entrants gain a more generous threshold in their first year to ease market entry.

The logic from the regulator’s side is clear: operators must not use bonuses as tax-avoidance tools. Coljuegos emphasises that those defaults will trigger financial sanctions.

The Strategic Context

Why is Colombia making these changes now? From my vantage, several connected drivers are at play. First, Colombia’s regulated market is maturing. With the 19 % VAT on deposits already in place, regulators now want to capture value on the promotional side of the business.

Second, the unregulated sector remains significant. Bonus offers can sometimes steer players to less regulated or grey-market platforms. By placing bonus-tax regimes on licensed operators, the state aims to strengthen the legal channel. Third, fiscal pressures and social priorities push governments to tighten oversight—gaming is no longer a niche for tax laxity.

Implications for Operators

From my analytical view, operators in Colombia must act swiftly. The key implications:

• Promotions rethink: Bonus structures that are generous but unsustainably small in relation to gross income may now trigger VAT cost burdens. Marketing departments must recalibrate.
• Financial modelling strains: Operators must model the tax impact based on bonus-to-income ratios and prior exploitation payments. The exemption threshold depends on the “average monthly amount of exploitation rights paid over the prior 12 months.”
• New market entry benefit—but risk ahead: While new entrants get a lower threshold in year one, they must plan that this temporary relief may not last. Growth projections must incorporate future compliance burden.
• Compliance enforcement grows: Non-compliance leads to penalties. Also, Coljuegos has coupled these tax changes with enforcement efforts: recent seizures of 569 illegal gaming devices and a new pact to curb illegal gambling in Valle del Cauca.
• Bonus strategy becomes part of tax strategy: Promotional spend becomes tax exposure. Operators must evaluate whether a bonus is tax-efficient or tax-triggering.

My Professional Take

Honestly, this change is a watershed moment. Colombia is signalling that the licensed online gaming sector must operate like a fully regulated industry—with taxes, oversight and accountability built in—not like a grey market with promotional excesses.

Operators who underestimate the interplay between bonuses and tax exposure risk margin erosion. Meanwhile, those who optimise bonus structures, document exploitation rights payments carefully and align marketing and finance will have competitive advantage.

From a broader Latin-American perspective, Colombia may set a precedent. If other markets adopt similar bonus­tax regimes, operators with regional ambitions should pre-emptively build tax-compliance and bonus-monitoring capacities now.

Colombia’s regulator Coljuegos has imposed new taxation laws on player bonuses following the 19 % VAT on deposits. Under the new framework, bonuses below 1.6 % of monthly gross income incur VAT. In contrast, bonuses exceeding the prior 12-month average exploitation rights payments may be exempt, with lenience for new operators.

From my perspective, this signals that Colombia views its regulated gaming sector as a tax-and-compliance domain—not a promotional playground. Operators in the market should treat bonus strategy, tax modelling and compliance readiness as equally critical to product and growth strategy.

Tags: ColombiaGaming, BonusTax, ColjuegosRegulation, VATGambling, OnlineCasinoColombia, IGamingLATAM

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