Chile’s tax authority just sent a message that foreign online betting companies can no longer ignore. The Internal Revenue Service, known as the SII, issued Resolution 69 on June 2, 2026, requiring offshore gambling platforms to register in Chile’s tax system and pay the 19% VAT they owe. Years of uncollected revenue and a market operating in legal shadows have finally pushed the government into direct action.
What Resolution 69 Demands From Online Operators
The resolution is specific. It covers foreign companies offering betting, casino games, games of chance, and similar services through internet or digital platforms to users based in Chile.
Once registered, these operators must follow all existing rules that apply to foreign taxpayers providing digital services subject to VAT in the country. Most critically, they must declare and pay all outstanding VAT through Form F129, the SII’s Digital VAT Form, going back across the last 36 tax periods.
The tax base is broad by design. The 19% VAT applies to the total amount received as payment for these services, regardless of its nature or how the payment is structured.
The SII drew a firm line on one key point. The resolution deals strictly with tax compliance. Decisions about whether these platforms are legally authorized to offer gambling services in Chile fall under separate regulatory authorities entirely.
The Tax Hole Chile Has Been Trying to Fill
This problem did not appear overnight. Chile has applied VAT to digital services provided by non-resident companies since July 2020. The rules were on the books. Enforcement was the issue.
According to the SII, as many as 110 platforms, including major international gambling operators, were not registered with the simplified tax system, costing the government an estimated $13 million in lost VAT revenue every year.
The SII previously published a public list of non-compliant foreign companies. Betsson, bet365, Entain, and Betway were named among the gambling operators. Crypto platforms Coinbase and Crypto.com also appeared on that list.
“These platforms have been openly advertising and processing transactions in Chile for years. The SII’s duty is to ensure they pay the taxes they owe on those operations.”
Resolution 69 also corrects a specific problem that had been blocking compliance since 2023. Earlier that year, following court rulings that questioned the legality of online gambling, the SII had removed betting platforms from its digital VAT registration system. Operators that wanted to pay simply could not. The new resolution reopens that door.
Here is how the VAT compliance process now works for registered foreign operators:
| Step | What Operators Must Do |
|---|---|
| Register | Enroll via SII’s Digital VAT Portal |
| Declare | File Form F129 monthly or quarterly |
| Back-pay | Settle outstanding VAT for the last 36 tax periods |
| Transfer | Pay via SWIFT for declarations made in foreign currency |
Chile’s Bigger Push to Regulate Online Gambling
Resolution 69 is one piece of a much larger puzzle. Chile has been working toward full online gambling regulation for years, and the pace is now accelerating.
On May 7, 2026, the government of President José Antonio Kast granted “suma urgencia” status to Bill 14838-03, the most significant online betting legislation ever considered in Chile. This procedural designation required the Senate to debate the bill within just 15 days, signaling how urgently the administration wants this done.
The bill has been in motion since March 2022. It has passed through multiple administrations and cleared the Senate with 27 votes in favor. If enacted, it would create a full licensing and taxation framework. Key elements include:
- A 20% tax on gross gaming revenue, on top of VAT
- A 1% annual contribution to responsible gambling programs
- A 15% tax on player winnings at withdrawal
- A 2% share of sports betting revenue directed to national sports federations
- An annual operating license fee of approximately $70,000
The Supreme Court has added serious weight to the situation. In November 2025, Chile’s highest court ordered major internet companies to block access to all illegal online betting sites within five days. The ruling confirmed that only Polla Chilena de Beneficencia, Lotería de Concepción, and Teletrak hold legal authority to offer online gambling in the country.
The proposed legislation would also transform the existing Superintendency of Gaming Casinos into the Superintendency of Casinos, Betting and Games of Chance, with powers to grant licenses, monitor platforms in real time, and sanction violations.
Industry Reacts and the Market Numbers Tell the Story
The reception from the industry side was notably positive. Chile’s Agrupación de Plataformas de Apuestas en Línea, known as aPAL, publicly welcomed Resolution 69. The group said the measure restores access to the same tax compliance path available to other foreign digital service providers, giving operators legal certainty while strengthening public revenue collection.
The scale of what is at stake makes clear why every player in this space is paying close attention.
Chile’s total gambling market was estimated at $2.49 billion in 2025. The Superintendent of Casinos reports that Chileans currently access at least 900 online gaming sites that collectively generate around $150 million per year. Chile’s undersecretary of finance has stated that fully regulating the online gambling market could bring in up to $55 million in annual tax revenue.
The digital backdrop matters too. As of January 2025, 18.6 million Chileans were internet users, representing 94.1% of the population, with 97.3% accessing the web via mobile devices. Online betting is effectively just a screen tap away for nearly every adult in the country.
Industry analysts project that pending regulation could transition as many as 3.5 million players to licensed platforms by 2027, pushing market penetration from 16.2% to 18.3%.
Chile is now walking a careful line between a court system that calls most online gambling illegal and a tax authority determined to collect revenue from it anyway, all while legislators race to create a legal framework that could change everything. For every foreign operator currently serving Chilean users, the tax clock is not just ticking. It is already overdue. What happens next in the Senate could determine whether Chile becomes Latin America’s next major regulated gambling market or continues this long-running legal standoff. Share your thoughts in the comments below.
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