Atlassino Academy · First visit · Lesson 9
Paying to get in: the entry and its tax
In Chile the door of a casino has a price, and the law adds a tax to every entry. Here is who sets each one, where to see the price, and what is left of the evening’s money for the tables.
You are going to a casino in Chile for an evening. Before the first bet there is a door to go through, and that door has a price. Who sets it, and what does the law add to it?
The short answer
Every entry to the gaming rooms of a Chilean casino carries a tax set by the casino law: 0.07 of a monthly tax unit, which the casino operator withholds and pays in to the national treasury. The price you pay at the door is a different thing: each operator sets its own, notifies the Superintendencia de Casinos de Juego before changing it, may let visitors in for less as a promotion, and has to post it at every access; of the casinos whose websites we read, 11 of 13 name the same price. Whatever the operator charges, it pays the whole tax for every entry. For your evening, the entry is part of the money you set at home, and what is left after the door is what goes to the tables.
Leoformer dealer · rules and maths
Two things are paid at that door, and they are easy to mix up. One is a tax, and the law fixes it. The other is a price, and each casino fixes its own. This lesson keeps them apart.
A tax on every entry
The casino law sets a tax, for the exclusive benefit of the treasury, of 0.07 of a monthly tax unit, charged on entry to the gaming rooms of the casinos that operate in the country. The law names the amount in its own unit, the unidad tributaria mensual, and not in pesos; this page does not turn it into pesos.
The tax is one the operator withholds: the casino operators pay it into the general revenue of the nation within the first twelve days of the month after the one in which it was withheld.
The price at the door is the casino’s
The law does not set a price for the door; each operator sets its own entry price. The regulator’s instructions say that a change in the price an operator charges for access to the gaming rooms has to be notified to the Superintendencia, at least one working day before the operator means to apply it, and that a new price, or a promotion on it, may be applied only after that notice.
An operator may also let visitors in for less than its entry price, as part of its commercial policy, and has to tell the Superintendencia when it does.
The price is not something to guess at. The entry price, the promotions on it and the conditions of admission have to be on show at every access of the casino, even when the casino is closed, and kept up to date with what was notified. Knowing the price of the entry, and the opening hours, is on the regulator’s list of a player’s rights.
What the casinos charge
Each operator names its price on its own website, and the casinos whose pages we read name almost the same figure: 11 of the 13 name one and the same price, and the other 2, Enjoy Los Ángeles and Casino de Colchagua, name one a little different. The table gives each in the casino’s own words.
| Casino | City | What its page says |
|---|---|---|
| Enjoy Santiago | Rinconada | Valor de entrada a casino $5.000 |
| Enjoy Viña del Mar | Viña del Mar | VALOR ENTRADA $5.000 |
| Enjoy San Antonio | San Antonio | VALOR ENTRADA $5.000 |
| Enjoy Coquimbo | Coquimbo | VALOR ENTRADA $5.000 |
| Enjoy Pucón | Pucón | VALOR ENTRADA GENERAL $5.000 |
| Enjoy Chiloé | Castro | VALOR ENTRADA $ 5.000 |
| Enjoy Los Ángeles | Los Ángeles | VALOR DE ENTRADA $4.800 |
| Casino de Colchagua | Santa Cruz | Lunes a Domingo: $5.050 |
| Gran Casino de Talca | Talca | CLP $5.000 |
| Marina del Sol Calama | Calama | El Valor de entrada es de $5.000 pesos chilenos. |
| Marina del Sol Chillán | Chillán | El Valor de entrada es de $5.000 pesos chilenos. |
| Marina del Sol Talcahuano | Talcahuano | El Valor de entrada es de $5.000 pesos chilenos. |
| Marina del Sol Osorno | Osorno | El Valor de entrada es de $5.000 pesos chilenos. |
Some operators go further and describe the payment at the door as the tax itself. Ovalle Casino Resort and Marina del Sol write that it is a compulsory tax for the exclusive benefit of the treasury, of an amount equal to 0.07 of a monthly tax unit, and Enjoy Santiago writes that its amount corresponds to the fiscal benefit. That is how the operators describe their own price. The law and the regulator still keep the two apart: the operator sets the price, and pays in the whole tax for every entry whatever it charges.
Leoformer dealer · rules and maths
So the price on the website is still the casino’s own figure, even where the casino says it is there for the tax. It can change with notice, so the one to plan with is the one posted at the door.
Two different things
The tax and the price meet at the same door and follow different rules. Whatever entry price the operator set, and whether a promotion has it charge part of the price or take on all of it, the operator has to pay in the whole tax for every entry when it declares and pays its monthly tax.
| The tax on the entry | The entry price | |
|---|---|---|
| Who sets it | The casino law | Each casino operator |
| How much | 0.07 of a monthly tax unit for every entry | What the operator sets |
| Where to read it | Article 58 of Law 19.995 | Posted at every access of the casino |
| Can it be lower | No: the operator pays it in full for every entry | Yes, as a promotion the Superintendencia is told about |
| Who pays it in | The casino operator, to the national treasury | You, at the door |
Left column: the rule the law sets for every casino in the country. Right column: what each operator decides for its own casino.
Leoformer dealer · rules and maths
So a cheaper door tonight does not mean a smaller tax. The tax stays where the law put it; only the price moved.
The entry inside the money for the evening
For a visitor, the entry is the first thing the evening costs, and it is paid before any bet. Counted inside the money you set at home, it changes what is left for the tables, not the plan itself. Amounts are in betting units, not pesos: a unit can stand for any amount, and the arithmetic is the same at any scale.
Set at home
The money for the evening: 50 units in this example.
Paid at the door
The entry price posted at the access: 5 units in this example.
Left for the tables
The rest of the evening’s money: 45 units.
The amounts are an example in betting units, not the price of any casino. The price to plan with is the one posted at the access of the casino you go to.
Setting that money and the time for the evening is lesson 0.2.
Mayaformer floor supervisor · manners, money and breaks
Put the entry inside the amount you decide at home, not beside it. Then the door is already paid for, and the rest of the evening is the rest of the plan.
If going stops feeling like a night out, the box below names the national self-exclusion and the regulator’s number.
If it stops being fun
If gambling stops being fun, the SCJ self-exclusion applies in every casino in the country. Minimum entry age: 18 (age of majority under Law 19.221; Law 19.995 bars minors from gaming rooms). The casino may ask for an official ID. More on responsible gaming.
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Practice: what is left for the tables
Level 1 gives the money for the evening and what the door asks, and asks what is left for the tables. Level 2 gives a rule and asks whether it belongs to the tax on the entry or to the entry price.
Nothing is bet here, and nothing is random. Each question is a set situation; the amounts are an example in betting units, and the rules come from the documents quoted on this page.
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- The money for tonight, set at home: 50 units
- At the door: the entry price posted at the access, 5 units in this example
How much of tonight’s money is left for the tables?
- 45 units The entry comes out of the 50 units set for the evening, and 45 units is what is left for the tables.
- 50 units: the entry is separate from the evening The entry is part of what the evening costs: paid at the door, it leaves 45 units of the 50 units for the tables.
- Less than 45 units: the tax is added to the price The tax is not added at the door: the casino operator pays it in for every entry, whatever price it charges.
The entry is paid out of the money for the evening, so what goes to the tables is that money minus the entry. The tax is not a second charge for you: the operator pays it in for every entry, whatever it charges at the door.
- The statement: It is paid in full for every entry, even on a night when the casino lets visitors in for less.
Is this about the tax on the entry, or about the entry price?
- The tax, set by law Whatever price the operator set, or charged in a promotion, or took on itself, it has to pay in the whole tax.
- The entry price, set by the casino It is about the tax. Whatever price the operator set, or charged in a promotion, or took on itself, it has to pay in the whole tax.
- Both of them, in the same way The two are set by different hands and work differently: the law sets the tax, and each operator sets its own entry price.
Two different things are paid at a Chilean casino door. The tax is set by the law, in its own unit, and the operator pays it in. The entry price is set by each operator, posted at every access, and can change with notice or drop as a promotion.
Every question in the practice run is worked out the same way: the amounts are an example in betting units, and the rules come from the law and the regulator’s instructions quoted on this page.
How the practice run works
Where the questions come from. Level 1 is the arithmetic of the evening: the money set at home, minus what the door asks. The wrong answers are named mistakes: leaving the entry out of the evening, counting the tax a second time, as if it were added to the price, and taking a promotion for something a casino may not offer. Level 2 sorts the rules of the law and of the regulator’s instructions between the tax and the price.
One strip, and no rounds. Every square on the strip is one question of this lesson, and all of the squares are there from the start. Your first answer fills the square it belongs to; when the squares of one level are full, the next level begins by itself. Practising a question you got wrong turns its cross into “fixed in practice” and does not change the count, because only first answers count.
Your progress stays in this browser, and nothing is sent anywhere.
Check yourself
Mayaformer floor supervisor · manners, money and breaks
Three quick ones. Pick an answer, then check it. No timer, no points: just whether it stuck.
Back to the question we opened with. The casino sets the price of the door and posts it at every access; the law adds a tax to every entry, which the operator pays in whatever it charges. In your plan, the entry is part of the money for the evening.
Where to go next, and further reading
18+ across Chile · Play responsibly · self-exclusion is further up this page
Further reading
- Ley 19.995, artículo 58 · Biblioteca del Congreso Nacional (LeyChile)The national law that taxes every entry to a gaming room at 0.07 of a monthly tax unit, and has the casino operator pay it in.
- Compendio de Normas SCJ, Libro II, Título II: el valor de la entrada · Superintendencia de Casinos de JuegoThe regulator’s instructions on the entry price: notice before a change, lower prices as promotions, the price posted at every access, and the tax paid whatever is charged.
How it’s worked out
Sources, numbers and hosts
Where the rules come from. The tax is article 58 of Law 19.995 on casinos, as published by the Library of the National Congress, and article 10 of its regulation, Decree 287. The entry price comes from the instructions of the Superintendencia de Casinos de Juego on the value of the entry, in Book II, Title II of its Compendium of Rules (version 7, of 14 October 2026), and from the regulator’s list of players’ duties and rights. The entry prices, and what operators say the payment is, come from the casinos’ own websites. Every claim carries a button with the sentence it rests on, in the document’s own Spanish, the publisher and the date we read it.
The prices in the table. Each is what the casino’s own page said on the day we read it, quoted word for word with that date; the pages of Enjoy and Marina del Sol are built in the browser, so their text was read in a browser as any visitor sees it. A price is a fact about one casino, not a rule: it can change after notice to the Superintendencia, and the one posted at the access is the one that counts. The table lists the casinos whose pages name a price; it is not every casino in the country.
What this page does not say. It does not turn the tax into pesos itself: the law names it in the monthly tax unit, and so does this page; where a casino writes that its price equals the tax, that is the casino’s statement, quoted as such. It says nothing about entering twice in one evening, or about prices for particular groups of visitors, because the documents quoted here do not.
Numbers. The amounts of the example evening and of the practice run are betting units chosen as an example, not a price and not a suggested plan.
Our readings. We read “valor de la entrada” as the entry price, and “impuesto sujeto a retención” as a tax the operator withholds and pays in. That the tax is not a second charge for the visitor is our reading of the instructions, which have the operator pay the whole tax whatever price it charged; no document quoted here adds the tax to the posted price.
Hosts. Leo and Maya are illustrated characters. Their backstories, a former dealer and a former floor supervisor, are written for the course: neither is a real person, and neither speaks for any casino. The rules and numbers on this page come from the sources it cites, not from their experience.
No promise. Knowing what the door costs does not change what the games cost. It lets you count the evening honestly from the start.
The entry price at Enjoy Santiago
Valor de entrada a casino $5.000Free translation: Casino admission fee CLP 5,000
Enjoy (Enjoy Casino & Resort) · Enjoy Santiago — Casino · read
The entry price at Enjoy Viña del Mar
VALOR ENTRADA $5.000Free translation: ADMISSION FEE CLP 5,000
Enjoy (Enjoy Casino & Resort) · Enjoy Viña del Mar — Casino · read
The entry price at Enjoy San Antonio
VALOR ENTRADA $5.000Free translation: ADMISSION FEE CLP 5,000
Enjoy (Enjoy Casino & Resort) · Enjoy San Antonio — Casino · read
The entry price at Enjoy Coquimbo
VALOR ENTRADA $5.000Free translation: ADMISSION FEE CLP 5,000
Enjoy (Enjoy Casino & Resort) · Enjoy Coquimbo — Casino · read
The entry price at Enjoy Pucón
VALOR ENTRADA GENERAL $5.000Free translation: GENERAL ADMISSION FEE CLP 5,000
The entry price at Enjoy Chiloé
VALOR ENTRADA $ 5.000Free translation: ADMISSION FEE CLP 5,000
Enjoy (Enjoy Casino & Resort) · Enjoy Chiloé — Casino · read
The entry price at Enjoy Los Ángeles
VALOR DE ENTRADA $4.800Free translation: ADMISSION FEE CLP 4,800
Enjoy (Enjoy Casino & Resort) · Enjoy Los Ángeles — Casino · read
The entry price at Casino de Colchagua
Valor de la entradaFree translation: Admission fee
Lunes a Domingo: $5.050Free translation: Monday to Sunday: CLP 5,050
Casino de Colchagua · Casino · read
The entry price at Gran Casino de Talca
VALOR DE LA ENTRADAFree translation: ADMISSION FEE
CLP $5.000The entry price at Marina del Sol Calama
El Valor de entrada es de $5.000 pesos chilenos.Free translation: The admission fee is 5,000 Chilean pesos.
Marina del Sol (Casinos MDS) · Marina del Sol Calama — Preguntas frecuentes · read
The entry price at Marina del Sol Chillán
El Valor de entrada es de $5.000 pesos chilenos.Free translation: The admission fee is 5,000 Chilean pesos.
Marina del Sol (Casinos MDS) · Marina del Sol Chillán — Preguntas frecuentes · read
The entry price at Marina del Sol Talcahuano
El Valor de entrada es de $5.000 pesos chilenos.Free translation: The admission fee is 5,000 Chilean pesos.
Marina del Sol (Casinos MDS) · Marina del Sol Talcahuano — Preguntas frecuentes · read
The entry price at Marina del Sol Osorno
El Valor de entrada es de $5.000 pesos chilenos.Free translation: The admission fee is 5,000 Chilean pesos.
Marina del Sol (Casinos MDS) · Marina del Sol Osorno — Preguntas frecuentes · read
The operator sets the entry price
El cambio en el valor de la entrada que cobra una sociedad operadora para el acceso a las salas de juego del casino deberá ser notificadoFree translation: Any change in the value of the entrance fee charged by an operating company for access to the casino's gaming rooms must be notified
La notificación del nuevo valor de la entrada deberá notificarse con una anticipación de, a lo menos, 1 día hábil respecto de la fecha en que la sociedad operadora pretenda implementar el citado valor.Free translation: Notice of the new entrance fee must be given at least 1 business day before the date on which the operating company intends to implement that value.
Section Libro II, Título II: valor de la entrada a las salas de juego
The tax whatever the price
Sin perjuicio del valor de la entrada que haya fijado la sociedad operadora, o que, en virtud de acciones promocionales ésta cobre un valor diferente, ya sea porque lo cobra parcialmente al público o porque asume íntegramente su valor, es obligación de la sociedad operadora, al momento de efectuar la declaración y pago mensual del impuesto pertinente, enterar en arcas fiscales el monto total que corresponda al impuesto establecido en el artículo 58 de la Ley N°19.995, por un monto equivalente al 0,07 de una Unidad Tributaria Mensual que se cobrará por el ingreso a las salas de juego de los casinos de juego.Free translation: Notwithstanding the entrance fee set by the operating company, or whether, by virtue of promotional actions, it charges a different value, either because it charges the public only part of it or because it assumes the whole of it, the operating company is obliged, when making the monthly declaration and payment of the relevant tax, to remit to the public treasury the total amount corresponding to the tax established in article 58 of Law N°19.995, in an amount equivalent to 0,07 of a Monthly Tax Unit that shall be charged for entry to the gaming rooms of casinos de juego.
Section Libro II, Título II: valor de la entrada a las salas de juego
The price posted at every access
La información referida al valor de la entrada, las acciones promocionales que incidan en el pago de la misma, y las condiciones de admisión a los establecimientos de casinos, deberán estar exhibidas y visibles al público, aun cuando el establecimiento esté cerrado, en todos los accesos que disponga el casino de juego.Free translation: Information on the entrance fee, the promotional actions that affect its payment, and the conditions of admission to the casino establishments must be displayed and visible to the public, even when the establishment is closed, at every entrance the casino has.
se deberá tener especial cuidado de mantener permanentemente actualizado el valor de la entrada, de acuerdo con lo informado a esta Superintendencia.Free translation: special care must be taken to keep the entrance fee permanently up to date, in accordance with what has been reported to this Superintendency.
Section Libro II, Título II: valor de la entrada a las salas de juego
The tax on the entry
Artículo 58.- Establécese un impuesto de exclusivo beneficio fiscal de un monto equivalente al 0,07 de una unidad tributaria mensual, que se cobrará por el ingreso a las salas de juego de los casinos de juego que operen en el territorio nacional.Free translation: Article 58.- A tax for the exclusive benefit of the treasury is established, in an amount equivalent to 0,07 of a monthly tax unit, to be charged for entry to the gaming rooms of casinos operating in the national territory.
Section Art. 58 (impuesto por el ingreso a las salas de juego)
El ingreso a las salas de juego estará gravado con impuesto fiscal equivalente a 0,07 unidad tributaria mensualFree translation: Entry to the gaming rooms shall be subject to a tax equivalent to 0,07 monthly tax unit
Section Art. 9 (identificación, autoexclusión); Art. 10 (entrada); Art. 11 (servicio de admisión)
Withheld and paid in by the operator
Este tributo tendrá la calidad de impuesto sujeto a retención y deberá ser ingresado a rentas generales de la Nación, dentro de los doce primeros días del mes siguiente al de su retención, por los operadores de los casinos de juego señalados en el inciso anterior.Free translation: This levy shall have the nature of a tax subject to withholding and must be paid into the general revenues of the Nation, within the first twelve days of the month following that of its withholding, by the operators of the casinos referred to in the preceding subsection.
Section Art. 58 (impuesto por el ingreso a las salas de juego)
The operator sets the entry price
El cambio en el valor de la entrada que cobra una sociedad operadora para el acceso a las salas de juego del casino deberá ser notificadoFree translation: Any change in the value of the entrance fee charged by an operating company for access to the casino's gaming rooms must be notified
La notificación del nuevo valor de la entrada deberá notificarse con una anticipación de, a lo menos, 1 día hábil respecto de la fecha en que la sociedad operadora pretenda implementar el citado valor.Free translation: Notice of the new entrance fee must be given at least 1 business day before the date on which the operating company intends to implement that value.
Section Libro II, Título II: valor de la entrada a las salas de juego
Only after notice
Las sociedades operadoras sólo podrán implementar el nuevo valor de la entrada y las acciones de promoción que incidan en el pago de la misma, previa notificación a esta Superintendencia.Free translation: Operating companies may implement the new entrance fee and the promotional actions that affect its payment only after notifying this Superintendency.
Section Libro II, Título II: valor de la entrada a las salas de juego
A lower price as a promotion
Si la sociedad operadora, como parte de sus políticas comerciales, desea implementar condiciones especiales para el acceso de las personas a las salas de juego del casino, cobrándoles un porcentaje menor al valor de la entrada, deberá informar de tal situación a esta Superintendencia.Free translation: If the operating company, as part of its commercial policies, wishes to implement special conditions for people's access to the casino's gaming rooms, charging them a lower percentage of the value of the entrance fee, it must inform this Superintendency of that situation.
Section Libro II, Título II: valor de la entrada a las salas de juego
Posted at every access
La información referida al valor de la entrada, las acciones promocionales que incidan en el pago de la misma, y las condiciones de admisión a los establecimientos de casinos, deberán estar exhibidas y visibles al público, aun cuando el establecimiento esté cerrado, en todos los accesos que disponga el casino de juego.Free translation: Information on the entrance fee, the promotional actions that affect its payment, and the conditions of admission to the casino establishments must be displayed and visible to the public, even when the establishment is closed, at every entrance the casino has.
se deberá tener especial cuidado de mantener permanentemente actualizado el valor de la entrada, de acuerdo con lo informado a esta Superintendencia.Free translation: special care must be taken to keep the entrance fee permanently up to date, in accordance with what has been reported to this Superintendency.
Section Libro II, Título II: valor de la entrada a las salas de juego
The right to know the price
Conocer el valor de la entrada y el horario de funcionamiento del respectivo casino de juego.Free translation: To know the entrance fee and the opening hours of the casino concerned.
The payment described as the tax
Este pago corresponde a un impuesto obligatorio de exclusivo beneficio fiscal de un monto equivalente al 0,07 UTMFree translation: This payment corresponds to a mandatory tax for the exclusive fiscal benefit, in an amount equivalent to 0,07 UTM
Este pago corresponde a un impuesto obligatorio de exclusivo beneficio fiscal de un monto equivalente al 0,07 UTMFree translation: This payment corresponds to a mandatory tax for the exclusive fiscal benefit, in an amount equivalent to 0,07 UTM
Marina del Sol (Casinos MDS) · Marina del Sol Calama — Preguntas frecuentes · read
Este monto corresponde a beneficio fiscal.Free translation: This amount corresponds to a fiscal benefit.
Enjoy (Enjoy Casino & Resort) · Enjoy Santiago — Casino · read
The tax whatever the price
Sin perjuicio del valor de la entrada que haya fijado la sociedad operadora, o que, en virtud de acciones promocionales ésta cobre un valor diferente, ya sea porque lo cobra parcialmente al público o porque asume íntegramente su valor, es obligación de la sociedad operadora, al momento de efectuar la declaración y pago mensual del impuesto pertinente, enterar en arcas fiscales el monto total que corresponda al impuesto establecido en el artículo 58 de la Ley N°19.995, por un monto equivalente al 0,07 de una Unidad Tributaria Mensual que se cobrará por el ingreso a las salas de juego de los casinos de juego.Free translation: Notwithstanding the entrance fee set by the operating company, or whether, by virtue of promotional actions, it charges a different value, either because it charges the public only part of it or because it assumes the whole of it, the operating company is obliged, when making the monthly declaration and payment of the relevant tax, to remit to the public treasury the total amount corresponding to the tax established in article 58 of Law N°19.995, in an amount equivalent to 0,07 of a Monthly Tax Unit that shall be charged for entry to the gaming rooms of casinos de juego.
Section Libro II, Título II: valor de la entrada a las salas de juego