State revenue from licenses and taxes - Colombia

1) Base: what exactly operators pay and where the money goes

The Colombian gambling sector operates as a state monopoly on income: concession operators list derechos de explotación, a "right-to-operate fee" intended solely to finance health care (subsidiado regime). This target nature is confirmed by Coljuegos and the Ministry of Health: gambling proceeds are sent to the system through ADRES (accounting subject - "subcuenta derechos de explotación").

To this fee is added an administrative fee in favor of the regulator - 1% of the amount of derechos de explotación (recorded in Coljuegos methodological materials and contractual documentation).

2) How much the sector listed in 2024-2025

Record 2024. At the end of the year, Coljuegos reported a historic level of over 1 trillion COP transfers to healthcare (right to operate and other transfers).

Dynamics 2025. In January-August 2025, the sector has already transferred more than 833 billion COP in favor of the subsidized health care regime (the contribution of the chance vertical to VAT - 240.4 billion COP) will be emphasized separately.

3) How payments count: online vs offline

Online games (juegos operados por internet).

Accrual base - 15% of gross profit (GGR = revenue minus prizes paid) of the operator. This rate is fixed by Coljuegos for the online segment and reflected in the clarifications/regulations.

Localized games (casino, bingo).

For offline, tool tariffs (tables, machines, bingo seats) and/or formulas with a percentage of income are applied: for example, bingo pays the "largest of two": 12% of gross income minus prizes or minimum monthly tariffs for the number of seats (threshold depends on the size of the municipality).

For slots/tables, Coljuegos publishes worksheets and a calculation simulator: low/high rate machines, progressives, bingo chairs, casino tables - everything has regulatory rates; they are used when concluding/prolonging a concession.

Admin collection. In addition to derechos de explotación, the operator pays 1% of the administrative fee to the regulator.

4) What else brings income to the state in addition to "operating fees"

VAT (IVA) in individual verticals. For example, in 2025, Coljuegos separately noted that the chance vertical paid 240.433 billion COP in VAT, in addition to the monopoly rent.

Retention of personal income tax with winnings (retención en la fuente). With winnings in lotteries, bets and similar games, 20% is withheld; retention applies to prizes from 48 UVT and above (the threshold in COP depends on the UVT value for the year). This is enshrined in the tax regulations and explanations of DIAN/trade union publications.

5) Who fills the treasury more: revenue structure

The online market is the fastest driver. According to renderings and industry reports based on Coljuegos reporting, the online vertical in 2024 grew by ≈43% and transferred about 436 billion COP; for 2025, the acceleration trend remains.

Casino and bingo (offline) is a stable "anchor" of revenues: in 2024, they transferred more than 348 billion COP to the healthcare system.

6) Supervision practice: why legal transfers are growing

Coljuegos combines the licensed registry extension. co-portals and the fight against illegal (blocking, seizure of equipment, closure of "shadow" points), which increases the "white" market share and makes transfers to the budget/health care more predictable.

Short for editor and operator

Online: lay in P&L 15% GGR as derechos de explotación + 1% admin fee; comply with the technical requirements and reporting of Coljuegos.

Offline: check your tariff tables (slots/tables/bingo seats) and the "most of" bingo technique; use the Coljuegos simulator during the planning phase.

Winnings taxes: put 20% deduction from prizes ≥48 UVT in the scenario of payments/communication to players.

The state's gambling revenue model in Colombia is transparent and "tied" to health care: derechos de explotación (15% GGR online; tariffs/interest offline), admin fee 1%, VAT and deductions from winnings. In practice, this gives three flows to the budget system: target rent in favor of ADRES, indirect taxes and income deductions. The result is record transfers in 2024 (over 1 trillion COP) and a high pace of 2025 (already> 833 billion COP by August), as confirmed by the official publications of Coljuegos.

Note: specific UVT thresholds and tariff calculation methods are updated annually; in preparing financial models, consult the current Coljuegos chords/resolutions, the rendisión de cuentas page and the DIAN tax clarifications.