Chile’s Offshore Gambling Tax: Revenue Grab or Covert Legalization?

(AsiaGameHub) –   By: Elena Rostova

The new Chilean tax rule for offshore gambling has split two key industry groups.
The local casino association calls it a covert legalization tool.
Foreign betting platforms say it’s long-overdue tax fairness.
For years, offshore operators skipped Chile’s taxes, while local firms complied fully.
That’s the heart of the ongoing debate.

The rule was issued via Exempt Resolution No.69 on June 2, 2026.
It applies to foreign online betting, casino and digital game platforms with no local Chilean office.
These firms must register and pay VAT, same as other overseas digital services like streaming or cloud providers.
Operators that have operated in Chile before may face back taxes for up to 36 prior periods.
Chile’s Internal Revenue Service clarified it only enforces compliance, not whether activities are legal.

The pending national gambling regulation bill is stuck in the Senate’s second constitutional stage.
Local casino groups argue the tax rule’s timing weakens efforts to build a full regulatory framework.
They say paying taxes does not turn an illegal activity into a legal one.
This tax move sets a precedent for normalizing gray-market digital services without formal oversight.

Author bio: Elena Rostova, public policy expert specializing in government compliance assessments for global digital service providers.