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Chile’s SII estimates first online betting VAT payment above USD 100m

Regulation

Chile’s Internal Revenue Service (SII) defended applying VAT to online betting platforms before the Senate’s Economy Commission and estimated the first payment could exceed USD 100 million. The SII said 39 platforms are registered under a special regime and are due to make their first quarterly payment in October 2026; 10 others were brought into a withholding mechanism. The agency said tax collection does not determine whether the activity is lawful.

The tax treatment requires registered platforms and withholding agents to prepare for payments while leaving legality decisions separate.

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