Chile Casino Taxes — SII Guide (2026)

Chile does not currently tax individual online casino winnings from offshore operators, because there is no domestic licensing regime that would trigger local reporting. There is no withholding-at-source mechanism analogous to Brazil's 15% under Law 14.790/2023. Chile has no local online casino licence framework — all operators serve Chilean players under offshore licences (MGA, UKGC, Curaçao) as of September 2026. This regulatory context is not tax advice — consult a Chilean accountant for your situation.

Different regime. Winnings above 60 UTM (approx CLP 4.2 million in 2026) at the 25 land-based casinos licensed under Law 19.995 (SCJ-regulated) are subject to a 15% additional tax withheld by the casino. This is separate from Impuesto Global Complementario. Land-based rules do not extend to online play at offshore operators.

Impuesto Global Complementario is Chile's progressive personal income tax (0%–40% marginal). It applies to worldwide income for Chilean tax residents. In theory, capital gains realised from cryptocurrency purchased with casino winnings could feed into this calculation via SII Circular 22 rules. Direct online casino winnings paid to a Chilean bank account are not currently treated as taxable income under the SII's published guidance — but this is an area where the regulatory perimeter is evolving. Consult a Chilean accountant.

There is no automatic reporting from offshore casinos to the SII. Chilean banks report large or unusual inbound transactions under general AML rules (Unidad de Análisis Financiero — UAF), but individual casino payouts below the UAF reporting threshold (currently 450 UF — approx CLP 17 million in 2026) do not generate a UAF report. If SII asks for source of funds, be prepared to document the origin.

Offshore operators serving Chile do not file with the SII. MGA-licensed operators file with the Malta Gaming Authority. Curaçao operators report to their local regulator. None of these regimes trigger Chilean tax reporting or withholding. This is not evasion — the SII simply has no mechanism to receive that reporting under the current framework.

The pending bill (Boletín N.º 14.838-06, in the Senate as of Q3 2026) would create a domestic licensing regime and, per the current draft, impose a gross gaming revenue tax on licensed operators plus a possible player-side tax on prizes above a threshold. If enacted, players using SPA-licensed operators (Chilean framework) would face withholding-at-source similar to Brazil. Offshore-served players would face a different, currently unclear, treatment. The bill is subject to change during Senate discussion — this is not final law.

Yes. Under SII Circular 22 (2024), crypto assets are taxable property. If you receive casino winnings in USDT and then sell them for CLP on a Chilean exchange, the disposal triggers a capital-gains calculation (sale price - acquisition price) taxed at your marginal Impuesto Global Complementario rate. Keep records of the deposit exchange rate and the disposal price. Not tax advice.

This is a judgement call between you and your accountant. Current SII published guidance does not treat direct offshore casino winnings paid in CLP as taxable income at the individual level. Some tax advisors recommend voluntary disclosure to build a defensible position; others advise following the published guidance strictly. Not tax advice — this is a question for a Chilean CPA.