Chilean regulators are working to determine the potential fiscal contribution of online casinos and betting platforms as the country moves toward implementing a comprehensive licensing framework.
The Ministry of Finance, the Budget Office and the Superintendence of Casinos and Betting are currently refining revenue projections as lawmakers continue to debate the final structure of the regulatory bill.
The proposed tax framework could result in an effective burden of up to 37.6% of gross gaming revenue, based on preliminary government estimates. The structure combines a 19% value-added tax on digital services with a 20% tax on gross income, mirroring the levy applied to land-based casinos, alongside additional licensing-related charges.
The regulatory bill, which passed an initial vote in the Senate in August 2025, remains under review in the upper chamber as legislators consider adjustments to tax rates and responsible gambling provisions.
Under the proposed framework, oversight would fall to the Superintendence of Casinos, Betting and Games of Chance, with coordinated enforcement involving the Internal Revenue Service and the Financial Analysis Unit.
Authorities face the challenge of aligning fiscal objectives with the need to attract licensed operators into the regulated market. Regulators are currently examining multiple scenarios that combine different tax rate assumptions, market size projections and expected levels of operator participation.
To support the legislative process, the government has commissioned comparative analyses of regulatory models in jurisdictions such as Spain, the UK and Colombia. These assessments aim to evaluate how different tax structures and compliance requirements influence market channelization and sustainable revenue generation.
A central issue under discussion is whether an excessive tax burden could discourage participation in the regulated framework, potentially sustaining the presence of unlicensed platforms. Chile’s regulatory initiative seeks to transition existing online gambling activity into a formal system of licensing, oversight and fiscal control, with the final approval and revenue impact projections still pending as the bill advances through the Senate.
In August 2025, Chile’s Senate approved the online gambling regulatory bill in general terms, with 27 votes in favor, 3 against and 5 abstentions
