Colombia’s 19% value-added tax (VAT) on gambling has been paused after the country’s Constitutional Court suspended the emergency decree.
On 29 January, Colombia’s Constitutional Court suspended Decree 1390, which last year declared a “state of economic and social emergency” in Colombia, citing concerns over its constitutionality.
The decree included a number of measures, including a 19% VAT on gross gaming revenue from online gambling. The VAT, originally placed on deposits, was first introduced last February and was intended to cover the cost of tackling civil disturbance in the Catatumbo region.
The Constitutional Court’s decision meant that all of Decree 1390’s measures were suspended immediately, with online gambling now subject only to the standard 15% GGR tax.

