The Ministry of Finance and Public Credit announced on March 17 the publication of Decree No. 240 of 2026, which introduces new tax measures aimed at covering expenses in the General Budget necessary to address the state of emergency declared by Decree 150 on February 11, 2026.
The decree establishes that services related to games of chance and luck operated exclusively online will be subject to a consumption tax. The taxable event is defined as any deposit made in cash or through money or cryptoasset transfers by users to operators of these online games, whether from within the country or abroad, for the purpose of placing bets. Operators offering such internet-based gambling services will be responsible for paying this consumption tax.
According to the new regulation, online games of chance and luck will be taxed at a rate of sixteen percent. The taxable base is determined by gross gaming revenue, calculated as total bets placed minus prizes paid out during each two-month period.
Additionally, only legal entities with valid authorization and concession contracts granted by the competent authority may operate, exploit, provide services or content, technological platforms or software solutions, process payments, secure transactions, or promote online gambling activities.
These measures are intended to ensure that additional resources are available for government spending during the ongoing state of emergency.
