Chile Tax Authority Requires Offshore Betting Operators to Register

On June 2, 2026, Chile's tax authority (SII) issued Resolución Exenta No. 69, requiring offshore betting operators without a local presence to register and pay value-added tax. The regulation applies a 19% rate on wagers placed by Chilean users, calculated on the net amount after payouts.

The tax measure is retroactive, covering 36 tax periods spanning three years, with compliance tracked through form F129. Operators that fail to register will face withholding at the payment-processor level. On July 15, Resolución No. 94 identified ten specific platforms subject to the requirement, including Bet365 and PokerStars.

Regulatory Status and Court Ruling

The SII classifies the charge as a tax rather than a licensing fee. This distinction follows a September 2025 Supreme Court decision that declared most online gambling operations illegal unless conducted by one of three authorized entities. Consequently, tax registration does not confer legal operating status, but it does place offshore platforms within the regulatory visibility scope.