ACCJ reports 12.6% fall in Chilean casino tax contributions

Contributions from Chile's specific casino tax to municipalities and regional governments fell 12.6% between 2019 and 2025, according to a report by the Asociación Chilena de Casinos y Juegos (ACCJ). The association's president, Cecilia Valdés, attributed part of the decline to illegal online platforms and called for legal certainty before upcoming tender processes.

The study covered 18 municipalities that already operated under the Ley 19.995 regime in 2019. Together they received CLP37,692m (US$37.8m) from the tax that year, compared with CLP32,948m (US$33m) in 2025. The tax equals 20% of gross gaming revenue, after deduction of VAT and the monthly provisional payment (PPM), and is split equally between the municipality where each casino operates and the corresponding regional government, both of which must use the funds for development works.

Rinconada recorded the largest decrease, of 39%, with receipts falling from CLP4,649m (US$4.6m) in 2019 to CLP2,838m (US$2.8m) in 2025. Castro followed with a fall of 34.2%, Coyhaique with 31.7%, Punta Arenas with 24.3%, Talca with 24% and San Antonio with 23.5%.

Further declines were recorded in Temuco (19.5%), Valdivia (17.6%), Calama (14.9%), Talcahuano (12.3%), Osorno (11.4%), Santa Cruz (9.3%), Ovalle (8.9%), Mostazal (4.3%) and Copiapó (4%). Three municipalities increased their receipts: Antofagasta by 11%, Los Ángeles by 12.5% and Arica by 42.8%.

The analysis excludes Viña del Mar, Coquimbo and Pucón, whose casinos operated under a municipal regime in 2019 and paid a concession rent to their municipalities instead of the specific tax.

Valdés said the decline affects more than operators. "El deterioro de la industria no afecta solo a los operadores. Cuando un casino se debilita, pierden también el municipio y el gobierno regional, que dejan de recibir recursos destinados por ley a obras de desarrollo", she said. She added that the situation affects formal employment, tourism, hotels, restaurants and suppliers, particularly in the regions.

Valdés attributed part of the difficulties to competition from platforms operating outside the legal framework, which she said are not subject to the same requirements as authorised casinos. "Es evidente que los casinos compiten en una cancha totalmente dispareja con una industria ilegal, pero es difícil dimensionar el efecto real, ya que, al operar al margen de la ley, no transparentan datos reales del mercado nacional", she said. She called for a review of the regulatory framework covering both illegal activity and the operating conditions of authorised casinos, and for existing legislation to be applied against unauthorised operators.

On the upcoming tenders, Valdés said urgent legal certainty is needed. "Necesitamos certeza jurídica urgente. La situación de los casinos en Chile es crítica. La mitad de los operadores tiene pérdidas y si no podemos competir en igualdad de condiciones, es difícil que los procesos de licitación abiertos y los venideros sean exitosos", she said. She also questioned the response of the Ministry of Finance, saying the government must consider the consequences of the situation for municipal and regional revenue.