Chile’s Internal Revenue Service (SII) said 25 online betting platforms registered under its simplified VAT regime for digital services. The new tax scheme takes effect on 1 August 2026; payment providers must withhold 19% VAT on transactions involving platforms outside that regime.
Operators and payment providers face different VAT obligations in Chile from 1 August 2026, depending on platform registration.
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Chile’s Internal Revenue Service has introduced a mechanism under Exempt Resolution No. 69 for foreign online betting, gambling and casino platforms to meet tax obligations. The authority said these digital services are subject to VAT on payments from Chilean users who are not VAT taxpayers, while noting that tax collection does not determine whether the activity is legal.
Chile has required foreign digital platforms to register and pay 19% Digital VAT on local transactions since July, and 39 betting websites have registered, the report said. Subtel ordered blocks on 42 betting sites earlier in September and a further 37 on 21 September, while an online gambling bill remains before the Senate. Agrupación de iGaming Responsable president Sandra Kemp said taxation does not provide player-protection rules.
It was reported that Chile’s deputies approved a resolution criticising SII’s decision to accept VAT registration from foreign betting platforms. Supporters argued tax registration could conflict with courts’ blocking orders and sought suspension pending gambling legislation.
Chile’s Internal Revenue Service (SII) ranked 20 online betting platforms that operated in the country during 2025, using transaction records, according to the report. Jugabet, Epicbet and Rojabet topped the ranking. The SII said it would issue a further resolution listing operators subject to VAT collection through intermediaries or payment-related entities.
Chile’s Internal Revenue Service (SII) issued Resolution No. 69 of 2026 on 2 June, requiring offshore providers of gambling-related digital services to Chilean residents to register and meet VAT obligations. The SII said the measure concerns tax duties, not gambling legality; it also requires VAT payments for the preceding 36 tax periods. Officials and industry representatives disagreed over the implications for online gambling.