LATAM
iGaming regulation in Argentina
Argentina: online gambling is licensed by each province and Buenos Aires City; national rules cover online bet tax, income tax, AML and illegal gambling.
- Licensing model
- State-by-State
- Currency
- ARS
- Official language
- Spanish
Key points for operators and suppliers
- 1
No national licence: apply to each province or to Buenos Aires City
- 2
National online bets tax: 5% of net deposits (2.5% with local investment; 7.5%-15% unregistered or foreign)
- 3
Register in ARCA Registro de Control Online del Sistema de Apuestas after the local regulator validates the licence
- 4
Gambling operators are AML obligated subjects reporting to the UIF
- 5
Operating without local authorisation is a crime (Criminal Code art 301 bis, 3-6 years)
What Argentina asks of a licensee
The four questions that decide whether a market is worth entering.
Argentina has no national online gambling licence: gambling is regulated and licensed separately by each province and by the Autonomous City of Buenos Aires (for example, Buenos Aires City regulates it through LOTBA under City Law 538). At national level, Law 27.346 created an indirect tax on online bets, now 2.5%-15% of net player deposits depending on registration and foreign involvement, and added Criminal Code art. 301 bis punishing unauthorised gambling with 3 to 6 years in prison. Gambling operators are AML obligated subjects under Law 25.246, and income from gambling via digital platforms is taxed at 41.5%. Operators register with ARCA (formerly AFIP) in the Online Betting Control Register once their provincial regulator validates their licence.
Where Argentina sets the rules locally
Licensing is decided at province level, so the detail lives on these pages rather than here.
Which verticals are legal in Argentina
Status is the position for a licensed operator, not for offshore supply.
Daily Fantasy Sports
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Esports Betting
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Horse Racing / Pool Betting
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Land-based Casino
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Online Bingo
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Online Casino
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Online Lottery
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Online Poker
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Online Sports Betting
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Retail Betting
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Skill Games
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Social / Sweepstakes Casino
Not stated
Legality and licensing depend on each province and Buenos Aires City.
Gaming tax and regulatory charges
Everything a licensee pays in Argentina on top of the licence fee.
| Charge | Rate | Charged on | Paid by |
|---|---|---|---|
| Impuesto a las Ganancias - gambling income rateCorporate Tax | 41.5%41.5% on income from casino games and bets via electronic machines, automated betting or digital platforms | Net taxable income | OperatorSource |
| Impuesto Indirecto sobre Apuestas OnlineTurnover / Stakes Tax | 5%5% of net deposits for registered domestic operators; 2.5% with genuine local investment (over ARS 200m) and staffing growth; 7.5% domestic not registered; 10% with direct/indirect foreign involvement; 15% unregistered operator in non-cooperative or low-tax jurisdiction | Net value of deposits into the player gaming account | PlayerSource |
Compliance requirements by area5
What the regulator expects once a licence is granted.
AML & KYC requirements
- Gambling operators are obligated subjectsB2C Operator
- Anyone habitually operating any system for collecting games of chance is an AML/CFT obligated subject reporting to the UIF.Source
Payments requirements
- Foreign operators list for payment intermediariesB2C Operator
- ARCA publishes a list of foreign online gambling operators so payment intermediaries can apply the perception regime.Source
- Online bets tax collectionB2C Operator
- Registered domestic operators must collect the online bets tax from players; for foreign operators, payment intermediaries collect it as perception agents.5% base rateSource
Other requirements
- ARCA Online Betting Control RegisterB2C Operator
- Online operators apply to join the Registro de Control Online del Sistema de Apuestas; ARCA decides within 60 days after the local regulator validates the licence and informs licensed domains.60 daysSource
- Unauthorised gambling is a crimeAll Licensees
- Operating, administering or organising any gambling collection system without authorisation from the competent jurisdiction is punishable by imprisonment.3-6 years prisonSource
Recent regulatory changes
Newest first. Each entry links to the notice it came from.
- Amendment
ARCA updates online bets tax and register procedure
General Resolution 5791/2025 amended RG 5228: ARCA must decide register applications within 60 days of regulator validation, regulators must report licence changes and licensed domains, and ARCA publishes the list of foreign operators for payment intermediaries.
- Other
AFIP replaced by ARCA as national tax authority
Decree 953/2024 dissolved AFIP and created ARCA, which now administers the online bets tax and the Online Betting Control Register.
- Amendment
AML law amended; gambling operators remain obligated subjects
Law 27.739 amended the Criminal Code AML provisions and Law 25.246. The updated obligated-subjects list keeps anyone who habitually operates any system for collecting games of chance.
Argentina licensing questions answered
Is there a national online gambling licence in Argentina?
No. Gambling is regulated and licensed by each province and by the Autonomous City of Buenos Aires; operators must obtain a licence from each local regulator, e.g. LOTBA in Buenos Aires City.
What is the national tax on online bets in Argentina?
The Impuesto Indirecto sobre Apuestas Online is charged on net player deposits: 5% for registered domestic operators, 2.5% with qualifying local investment and staffing, 7.5% for unregistered domestic operators, and 10% or 15% where foreign operators are involved.
Who pays and collects the online bets tax?
The tax is borne by the player. Registered domestic operators collect it, and for foreign operators the payment intermediary collects it as perception agent.
What income tax rate applies to gambling operators?
Income from casino games and bets through electronic machines or digital platforms is taxed at 41.5% for individuals and companies.
Is unlicensed online gambling illegal in Argentina?
Yes. Criminal Code art 301 bis punishes anyone who operates or organises gambling without authorisation from the competent jurisdiction with 3 to 6 years in prison.
Do gambling operators have AML obligations?
Yes. Under Law 25.246, anyone habitually operating a system for collecting games of chance is an obligated subject and must report to the Financial Information Unit (UIF).
What is the ARCA Online Betting Control Register?
It is the national register of online gambling operators created by Law 27.346. Operators apply through ARCA, and registration is processed after the local regulator validates the licence and licensed domains.
Primary legislation and instruments
The statutes, regulations and technical standards this page is built from.
Decreto N° 293/2022 - Impuesto Indirecto sobre Apuestas Online: reglamentaciónDecreto 293/2022
Decree · In Force · 01 Jun 2022
Implements the online bets tax: tax borne by the player, collected by registered domestic operators or by payment intermediaries for foreign operators, with reduced rate conditions.
Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)Ganancias t.o. 2019
Act / Law · Amended · 05 Dec 2019
National income tax law; art 73 applies a 41.5% rate to income from casino games and bets through electronic machines or digital platforms.
Act / Law · Amended · 22 Dec 2016
Creates the national indirect tax on online bets and the Online Betting Control Register, a specific tax on electronic gaming machine bets, and adds Criminal Code art 301 bis penalising unauthorised gambling.
Ley N° 25.246 - Encubrimiento y Lavado de Activos de origen delictivo (UIF)Ley 25.246
Act / Law · Amended · 13 Apr 2000
National AML/CFT law creating the UIF and listing obligated subjects, including anyone who habitually operates any system for collecting games of chance.
Regulation / Ordinance · Amended
Sets how the online bets tax is collected and paid and the procedure to register in the Registro de Control Online del Sistema de Apuestas, including regulator validation.
Next in Argentina
Compiled from official regulator and government sources, most recently on 26 Sept 2026. It is a starting point for commercial research, not legal advice — confirm the current position with the regulator or local counsel before you act on it.