Chilean Land-Based Casinos Flag Tax Asymmetries in Senate Online Gambling Bill
The ACCJ has welcomed Chile's online gambling bill but warns it creates tax imbalances favoring new digital operators over licensed land-based casinos. Online faces 19% VAT + 3% tax with a $190k transitional payment, while land-based pay 20% GGR tax plus local contributions. After four years, the Senate-reviewed bill needs adjustments for fair competition.
SCCG Take — This asymmetry threatens the viability of tax-paying land-based operators. Chilean regulators should align tax structures and market access to promote equitable competition and sector stability.
Chile's Association of Casinos and Games has welcomed government proposals to regulate online gambling while cautioning that the bill fails to resolve key differences in how land-based and digital operators are treated.
Cecilia Valdés, president of the ACCJ, told Diario Financiero that the legislation's transitional provision amounts to “a pardon for having operated illegally all this time.” The measure allows a one-off payment of 3,000 UTM (approximately US$190,000) and replaces an earlier cooling-off period.
The bill, Bill 14.838-03, currently in its second stage in the Senate, would impose 19 per cent VAT and an additional three per cent tax on online operators. In contrast, Chile's 17 licensed land-based casinos pay 20 per cent on gross gaming revenue, an admission charge of 0.07 UTM per visitor, and one per cent for responsible gambling programmes.
Valdés called the proposed online tax structure “an absurdity” that creates “a complete asymmetry” difficult for the existing industry. “We are taxing a new industry without even contemplating viability for the industry that is currently in force and paying taxes not only to the Treasury but also to municipalities and regional governments,” she said.
The ACCJ also questions rules that would permit land-based casinos to enter the online space only via agreements with licensed digital betting platforms. Valdés said this approach “is not the most competitive for the industry,” calling for more direct opportunities for existing operators to gain online authorisation.
The legislation has been in development for more than four years. Government amendments submitted in October 2026 propose five-year licences and an annual authorisation fee of 1,000 UTM.
Tax and Access Disparities Demand Attention
According to G3 Newswire, Valdés stressed the importance of “real, fair competition, from serious companies.”
What Balanced Regulation Requires
The ACCJ maintains that the eventual framework must establish comparable competitive conditions for land-based and online operators while providing appropriate safeguards for consumers and measures against money laundering.
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