Taxation of operators and players

1) Offline casino (current model under Law No. 19. 995)

Base and rates.

The specific game tax is 20% of gross gaming income (GGR), after deducting VAT and mandatory advance payments (PPM). This tax is levied on casino operators.

Entrance tax: 0.07 UTM is charged for each entrance to the casino hall (the client or the operator himself can pay - according to his policy).

VAT (19%) also appears in the sector's fee structure, calculated with the "win" of the casino (win).

Where the money goes.

According to SCJ, in the first quarter of 2025, the total proceeds from casinos under Law No. 19. 995 included: specific tax, VAT and input tax; 20% specific is distributed equally between regional governments and municipalities (for local development projects). VAT and input tax go to the general state fund.

Transitional exceptions for "municipal" casinos.

Separate historical concessions had a transit regime for collecting input tax (0.07 UTM instead of UF) until the expiration of contracts - this is stipulated in the materials of the Chamber of Deputies.

2) Online operators: what is laid down in the draft law (status 2025)

Financial report of the Ministry of Finance on the bill on online platforms (Boletín 14. 838-03) fixes the tax and payment contour for future licenses:

20% special game tax on annual GGR (after VAT and PPM deduction).
2% of GGR in sports betting - in favor of IND (Nat. Institute of Sports) with distribution between federations, NOCs and the Paralympic Committee.
"Responsible game impulse": 1% GGR (minus the actual costs of RG, set off according to the criteria of the law).
The license fee is 1000 UTM per year for each valid platform license (plus a one-time "substitute" fee of at least 1000 UTM for previous non-local operators when entering the mode).

The Senate in August 2025 approved the bill in general, confirming, in particular, 2% for sports and advertising restrictions. Until final adoption and promotion, online remains outside the "white" regime, but the future tax architecture is already public.

3) Player taxes: what's in effect now

Lotteries (Polla, Lotería de Concepción).

Winnings are subject to a single tax of 15% under Art. 20 No. 6 of the Income Tax Act (LIR). This is the final (one-time) tax on the prize.

Casino/betting and "other prizes."

If the prize does not fall under special rules (like lotteries), it is considered as taxable income under Art. 20 No. 5 LIR: for an individual, it falls under the Impuesto Global Complentario (on a scale), for a non-resident - under the Impuesto Adicional. SII directly indicates the general mode for cash prizes and, separately, for winnings in international casinos.

Online platform winnings (today's SII practice).

SII in the section "Digital Economy - Rent 2024" explains:

winnings in online rates must be declared at the time of receipt through Form 50 as episodic income at a rate of 25%, then include the entire annual total in the annual declaration (F22), offsetting the tax paid during the year; if "25%" did not pay, show as "other income" and be ready to check the sources of funds.

💡 Important: the tax duty does not cancel the issue of the legal status of online - until a special law is adopted, there is no operational legality of most online sites in Chile; however, SII requires income to be declared if it has been received.

4) Quick answers (FAQ)

How much does an offline casino pay to the state?

20% specific tax on GGR (after VAT and PPM) + VAT + 0.07 UTM per entry per person. The specific tax is divided 50/50 between regions and municipalities.

What basic payments await the online operator after legalization?

20% GGR (special tax), 2% GGR for sports (IND), up to 1% GGR for responsible play (with offset of own costs), annually 1000 UTM per license.

How are lottery wins taxed?

The 15% flat tax is the final tax on the prize.

And betting/casino winnings outside lotteries?

Go as general taxable income (Art. 20 No. 5 LIR) - residents fall into the annual global tax; for online platforms, SII recommends that you pay 25% as "episodic income" (F50) and then reflect it in the annual declaration.

The tax system in Chile differentiates operators and players: offline casinos consistently pay 20% GGR (plus VAT and 0.07 UTM for entry), and a similar "framework" has already been prepared for online (20% GGR + 2% for sports + 1% for RG + 1000 UTM/license) - he is waiting for the final law. Players pay a special rate of 15% for lotteries or general rules for other winnings; online income is SII with an advance payment of 25% as episodic rent and subsequent annual reporting. This design simultaneously supports regional/municipal budgets and builds transparent expectations for the future digital segment.