Operator Taxation (15% GGR + License Fees) - Colombia

1) Basic payment logic for the online market (juegos operados por internet)

The variable part is "derechos de explotación" by GGR.

Colombian regulator Coljuegos has fixed the rule for Internet games: 15% of gross revenue (GGR = ingresos brutos − premios) if the return to the RTP player ≥ 83%; in other cases - 17%. This follows from the regulations of 2016-2020. (Acuerdo 4/2016, Acuerdo 5/2016/2020).

The fixed part is the annual "Tarifa Fija."

Additionally, the operator pays an annual fixed fee under the contract (tarifa fija). In the practice and materials of the regulator/analytics, a benchmark is indicated at the level of ~ 811 minimum monthly salaries (SMMLV) per year for each year of the concession (the amount in COP is recalculated from the current SMMLV).

Administrative costs.

From above, 1% of the amount of exploitation rights (fix + variable) is charged - the so-called gastos de administración. This condition is standard in Coljuegos calculation documents and models.

2) What exactly is included in the "license "/concession payments

1. Variables "derechos de explotación": 15% GGR (at RTP≥83%) or 17% in other cases - are charged and declared monthly.

2. Annual Tarifa Fija: a fixed amount under the contract (benchmark ~ 811 SMMLV/year), paid for each "contract year" of the site.

3. Gastos de administración (1%): a supplement to the amount of exploitation rights (fix + variable) in favor of the monopoly administrator.

This architecture is laid down in a concession contract between the operator and Coljuegos; the regulator publishes templates and conditions in the public domain.

3) Approximate arithmetic (simplified)

Imagine an operator with an RTP of 93% and an annual GGR of 10 billion COP.

Variable part: 15% × 10 billion = 1.5 billion COP.

Fixed part: Tarifa Fija = 811 × SMMLV (for the current year) - the amount is indexed with SMMLV.

Admin fees: 1% of (variable + fixed).

(Exact amounts depend on current SMMLV and contract parameters; Coljuegos provides an official simulator for calculation.)

4) Important Reservations and Updates (2024-2025)

In 2024-early 2025. temporary/transitional measures were discussed and introduced in the public field, including initiatives to increase the effective rate to 19% GGR, as well as a temporary 19% VAT on online games (limited in time). These steps were seen as fiscal anti-crisis measures and may differ in duration and coverage. Before publishing financial models, you should check the current status.

5) Why the system works: fiscal and legal nexus

Frame of law. Ley 643/2001 enshrines that monopoly revenues go to health care and operating rules go to bylaws/concessions.

Transparency online. Since 2016, a formalized licensing/reporting procedure and technical requirements for platforms have been in effect.

Control and updates. Coljuegos regularly updates technical specifications and process, maintaining predictability for operators.

6) Operator Memo

Plan double circuit load: variable 15 %/17% GGR + annual Tarifa Fija (~ 811 SMMLV/year) + 1% admin.

Watch RTP ≥83% - this reduces the variable part rate to 15% (otherwise 17%).

Before financial modeling, check the current fiscal innovations 2024-2025 (discussion/introduction of 19% and/or VAT) and the terms of your concession agreement.

The Colombian model for online operators is based on a clear mix: variable rights to operate 15% GGR at RTP≥83% (or 17%), an annual fixed concession fee (benchmark ~ 811 SMMLV) and 1% admin fees. Since 2016, this system has provided predictability of budget revenues and an understandable "license cost" for business. At the same time, 2024-2025. brought targeted fiscal initiatives, so before entering the market or extending the contract, be sure to check the current rates and conditions at Coljuegos.