Short answer
Coljuegos, which runs the state gambling monopoly, authorizes internet-operated gambling through a concession contract with an eligible applicant. The framework is Law 643 of 2001, as amended by Law 1753 of 2015, and the Coljuegos rules, including Acuerdo 01 of 7 May 2026, which amends the regime for internet-operated games.
The main financial obligations are:
- variable exploitation rights based on relevant revenue and the payout threshold (15% of gross revenue less prizes where the 83% legal payout threshold is met; otherwise at least 17% of the base set by law);
- a fixed annual component, under the applicable rules and contract;
- the administration contribution owed to Coljuegos;
- financial guarantees for player-fund protection and payment of winnings;
- the 16% national consumption tax on GGR for 2026, under Decree 0240 of 2026;
- corporate income tax and the company's other tax obligations.
The concession runs for five years in principle. Applicants must meet the legal-form and Colombian registration, financial capacity, technical infrastructure, game certification and AML requirements. The whole project typically takes 4–6 months, including preparation, the authority's checks, signing the contract and meeting the technical requirements.
Important: A Coljuegos concession covers the approved activities under the Colombian regime and does not by itself allow operation in other Latin American countries.
Colombia at a glance
- Regulator
- Coljuegos, the state enterprise that runs the gambling monopoly and exercises licensing, control and supervision powers
- Primary law
- Law 643 of 2001; Law 1753 of 2015, art. 93; Coljuegos Acuerdos 04 and 05 of 2016, Acuerdo 08/2020 as amended in 2021 and 2023, and Acuerdo 01 of 7 May 2026 amending the internet-gaming regime
- Instrument
- Concession contract (no tender); the term runs from approval of the performance guarantee
- Concession term
- Five years, renewable on the applicable conditions
- Legal form
- The applicant must meet Coljuegos requirements on legal form, commercial registration and representation in Colombia (typically a Colombian S.A. or S.A.S. with gambling in its corporate purpose). Foreign ownership is allowed; whether a branch can be used must be checked under the applicable rules
- Technical requirements
- The operator must meet Coljuegos technical requirements on inspection and control systems, transaction recording, platform certification and the infrastructure needed for supervision; where each component sits follows the current technical requirements. .co domain
- Market
- On 26 May 2026 Coljuegos reported 15 authorized online operators. Check the official register for the current number
Is Colombia the right license for you?
A good fit when
- You want an established, supervised Latin American market where the regulator actively licenses, controls and supervises
- You have the resources to meet Colombian corporate and technical requirements
Look elsewhere when
- Your business model needs a high degree of tax predictability — the regime changed in 2025 and 2026 and a reform bill is pending
- Your financial model cannot carry the taxes, exploitation rights and other compliance costs
The concession regime for online gambling
| License | Who needs it | Notes |
|---|---|---|
| Concession contract for internet-operated gambling | Online casino and sports betting operators | Contract with Coljuegos under Acuerdo 04/2016 as amended (including Acuerdo 01/2026); not a conventional administrative license |
Exploitation rights, guarantees and taxes
| Charge | Amount | When | Basis |
|---|---|---|---|
| Exploitation rights | 15% / min. 17% | Monthly, within 10 business days | Based on the payout ratio: 15% of gross revenue less prizes paid where the 83% legal threshold is met; otherwise at least 17% of the base set by law |
| Fixed annual component of exploitation rights | 811 SMMLV (≈ COP 1.42bn) | Within the first 20 business days of each year | Expressed in legal monthly minimum wages (SMMLV); amount and timing for new 2026 contracts to be confirmed (Resolution 20161200025334, art. 5) |
| Administration contribution to Coljuegos | Up to 1% of rights | With the rights | Law 643 of 2001, art. 9 |
Besides revenue-based exploitation rights, the regime may include a fixed component expressed in legal monthly minimum wages (SMMLV); its amount and timing follow the rules applicable to the concession contract. Check whether the 83% threshold refers to actual, approved or another legally defined payout ratio. Guarantees are shown separately and are not non-refundable fees.
Guarantees and taxes
- Financial guarantee for winnings and player funds
- The operator must set up mechanisms protecting player funds and guaranteeing prize payment (for example a trust or bank guarantee), in the amount and form required by Coljuegos rules and the concession contract. Acuerdo 04/2016 art. 8 set a COP 615m minimum, with higher tiers by net revenue — confirm the applicable amount per applicant
- National consumption tax
- For 2026, Decree 0240 of 2026 imposes a 16% national consumption tax on gambling conducted exclusively online. The taxable base is GGR, defined as total stakes less prizes paid in the relevant tax period; operators are responsible for the tax obligations set by the decree. Earlier 19% VAT measures expired or were annulled
- Corporate income tax
- 35% (general rate); applicability depends on the company's structure and tax residence
- Withholding on certain player winnings
- 20% on individual prizes above 48 UVT
- Pending
- A July 2026 reform bill would apply 19% VAT to online gambling from 2027 — not yet law
Legal framework
| Instrument | What it does for you |
|---|---|
| Law 643 of 2001 | Gambling monopoly and exploitation rights |
| Law 1753 of 2015, art. 93 | Brings online gaming into the regime |
| Coljuegos Acuerdo 04 of 2016 (amended by Acuerdo 05/2016) | Original online gaming rules; partly amended since |
| Coljuegos Acuerdo 08 of 2020 (amended 2021 and 2023) | Updates to the regime and operational requirements |
| Coljuegos Acuerdo 01 of 2026 (7 May 2026) | Amends the internet-gaming regime |
| Coljuegos SIPLAFT Resolution (2019) | AML/CFT system reporting to UIAF |
| Decree 0240 of 2026 | 16% national consumption tax on GGR for 2026 |
Corporate, technical and compliance requirements
- The applicant must meet Coljuegos requirements on legal form, commercial registration and representation in Colombia (typically a Colombian S.A. or S.A.S.); whether a branch of a foreign company can be used must be checked under the applicable rules — see Colombia company formation
- Coljuegos technical requirements on inspection and control systems, transaction recording, platform certification and supervision infrastructure; where each component sits follows the current technical requirements
- .co domain
- Proof of financial capacity through the documents and financial statements Coljuegos requests (no fixed minimum capital)
- SIPLAFT AML system reporting to UIAF
Entity types, capital, local agents, tax and timing: Colombia company formation.
How to obtain a Coljuegos concession
- Month 1
Eligibility review and corporate structure
We review the proposed activities, company structure, beneficial owners and applicant requirements, check legal form and Colombian registration, and set the game categories and project budget.
- Months 1–3
Financial and legal documentation
Corporate documents, financial statements, proof of financial capacity, information on relevant individuals and the estimated value of the concession contract.
- Months 1–3
Technical infrastructure
We coordinate the documentation on the technology platform, control systems, transaction recording, game certification and compliance with Coljuegos technical requirements.
- Month 3
File the application
The application and supporting documents go through the official Coljuegos filing channel.
- Months 3–5
Coljuegos review
Coljuegos checks the legal, financial and technical conditions and may ask for clarifications, further documents or completed certifications.
- Months 4–6
Sign the concession and post guarantees
Once approved, the concession contract is signed and the required guarantees are posted under the contract and applicable rules; the company registers with DIAN.
- Launch
Start operating on the authorized .co domain
The operator completes the domain, tax registration, control-system and player-protection requirements.
- Ongoing
Ongoing compliance
The holder meets exploitation-rights, tax, Coljuegos reporting, AML, platform-security and advertising obligations. The 4–6 month timeline is indicative: Coljuegos publishes a two-month administrative response period, which does not cover all preparatory or technical work.
Document checklist
Corporate documents
- Company documents and proof of Colombian commercial registration
- Legal representation documents
- Shareholding, beneficial owners and people in key roles
Financial documents
- Financial statements and the accounting and professional documents Coljuegos requests
- Proof of financial capacity
- Estimated value of the concession contract
- Certification of the bank account for player funds
Technical documentation
- Technology operation project
- Platform, games and random number generators certified as required
- Description of inspection and control systems and infrastructure under the current technical requirements
Compliance
- SIPLAFT AML manual
- Responsible gaming policy
The list is indicative; documents are prepared in Spanish, as the Coljuegos procedure requires.
Ongoing obligations of the concessionaire
Exploitation rights
Calculating and paying monthly exploitation rights and the fixed annual component.
Taxes
Calculating and filing the national consumption tax on GGR and corporate income tax.
AML
SIPLAFT and reporting to UIAF.
Advertising
Coljuegos advertising rules (some caps suspended by the Council of State in July 2026).
Colombia compared with other Latin American markets
| Colombia | Peru | Chile | Curaçao | |
|---|---|---|---|---|
| Annual license fees | Fixed 811 SMMLV component + variable rights | TUPA fees (nominal) | No license (figures only in the bill) | €47,450 B2C · €24,490 B2B |
| Tax on GGR | Rights 15% / min. 17% + 16% consumption tax on GGR | 12% of taxable base + 1% ISC on stakes | Proposed sector tax; SII VAT in force for foreign platforms | 0% intl GGR |
| Time to license | 4–6 months | 4–5 months | Pending legislation | 2–5 months |
| Local substance | Company registered in CO, Coljuegos technical requirements, .co | PE representative and RUC | Chilean company (proposed) | Seat, MD, office, MLRO, key persons |
| Status | National concession (regulated since 2016) | National authorization (regulated market since 2024) | Bill in the Senate — regime not adopted | Offshore (Kingdom of NL) |
The compared jurisdictions differ in status: Colombia and Peru are operating regulated markets, Chile has a bill still going through Congress (no licenses issued), and Curaçao is an international licensing regime. The Status row shows the nature of each regime.
All jurisdictions side by side, with filters: compare gambling license jurisdictions. How we run an application: gambling consulting services.
Written and reviewed by Alex Szilaghi
Founder of Szilaghi Consulting, licensing gambling businesses since 2004 across EU, UK, Canadian and offshore jurisdictions, based in Romania and working before ONJN on Class 1 and Class 2 files. We act as Romanian representative and local director for foreign ONJN licensees and file their monthly regulatory reports, so these guides reflect how the rules are applied in practice, not only how they read.
Last legal review . Current to the Coljuegos framework as of the review date. General information, not legal advice.
Colombia gambling license — FAQs
How do I get an online gambling license in Colombia?
By signing a concession contract with Coljuegos. The applicant must meet the legal-form, commercial registration and representation requirements in Colombia and the Coljuegos technical requirements, and operate on a .co domain. The contract runs five years from approval of the performance guarantee.
What taxes apply to online gambling in Colombia in 2026?
Exploitation rights of 15% of gross revenue less prizes where the 83% legal payout threshold is met (otherwise at least 17% of the base set by law), a fixed annual component, up to 1% administration contribution, the 16% national consumption tax on GGR for 2026 (Decree 0240/2026), 35% corporate income tax and 20% withholding on certain larger prizes.
Can a foreign company hold the concession?
Foreign ownership is allowed, typically through a Colombian S.A.S. or S.A. Whether a Colombian branch of a foreign company can be used must be checked under the current Coljuegos rules.
Is the 19% VAT on deposits still in force?
No. Decree 175 of 2025 expired on 31 December 2025, and a later 19% measure was annulled in April 2026. For 2026 the 16% national consumption tax on GGR applies; a bill would reintroduce 19% VAT from 2027 but is not law.
Sources
Figures were checked against the regulator and legislation listed below on 13 October 2026. Fees, tax rates and restricted-market lists change; confirm with us before you commit capital.
Find out if Colombia fits before you pay a fee
We assess eligibility, structure the company and prepare the documentation for a Coljuegos concession, and we estimate first-year financial obligations, guarantees and operating costs.
Book a Colombia license assessment