LATAM · province regime
Buenos Aires City online gambling: LOTBA grants online agency permits for casino, sports betting and poker under Ley 538 and Resolution 321/18.
B2C operators need a LOTBA online agency permit (max 5 years, renewable) and a CABA domicile
No standalone supplier licence found: all software, RNG and components must be certified by labs recognised by LOTBA and homologated as part of the operator system
Agency commission capped at 20% of gross bets; play only in ARS
Ley 6.330 bans celebrity/athlete ads (unless RG message), outdoor ads, and stadium/club naming sponsorship
National online bets tax (2.5%-15% of net deposits) and 41.5% income tax rate on gambling income also apply
The four questions that decide whether a market is worth entering.
The Autonomous City of Buenos Aires (CABA) regulates gambling itself under Ley 538, with LoterÃa de la Ciudad de Buenos Aires (LOTBA) as the enforcement authority. LOTBA Board Resolution 321/2018 created online casino games, sports betting, virtual and non-sports event betting, and Resolution 80/2019 set the licensing, homologation and technical rules for private "online gaming agencies". Operators need a LOTBA permit (tÃtulo habilitante, up to 5 years, renewable) and must be domiciled in the City; LOTBA currently lists 12 authorised online agencies. Ley 6.330 (2020) adds binding responsible-gambling, self-exclusion (ReVA) and strict advertising and sponsorship rules.
Status is the position for a licensed operator, not for offshore supply.
Daily Fantasy Sports
Not stated
Esports Betting
Not stated
Horse Racing / Pool Betting
Licensed
Remote online pari-mutuel horse betting (Beturf) is listed by LOTBA as an authorised site.
Land-based Casino
Licensed
Casino Buenos Aires and Hipódromo Argentino de Palermo halls operate under LOTBA control; Ley 538 bars new privately owned casinos.
Online Bingo
Not stated
Online Casino
Licensed
Slots, roulette, blackjack and punto y banca offered by LOTBA-authorised online agencies.
Online Lottery
Licensed
Online lottery games are among authorised online games; LOTBA also sells its own lottery games online.
Online Poker
Licensed
Online poker is one of the authorised online games.
Online Sports Betting
Licensed
Sports betting in line with RD 321/18 and RD 80/19 through authorised online agencies.
Retail Betting
Not stated
Skill Games
Licensed
RD 321/18 creates online games of chance and/or skill.
Social / Sweepstakes Casino
Not stated
Fees are the published headline figures. Tiered and revenue-banded amounts are set out in the notes under each licence.
Natural or legal persons distributing and selling LOTBA betting games from physical premises in the City.
Conditions to satisfy
Any natural or legal person operating an online platform that sells online casino games, sports betting, virtual or non-sports event betting to players connecting from CABA.
No application fee found. Agency commission capped at 20% of gross betting receipts, covering all its costs (content, data, payments, infrastructure). Guarantees in favour of LOTBA/GCBA in an amount set by LOTBA.
Conditions to satisfy
Online CasinoOnline Sports BettingOnline PokerOnline LotterySkill Games
Natural or legal persons distributing and selling LOTBA betting games from physical premises in the City.
Conditions to satisfy
Any natural or legal person operating an online platform that sells online casino games, sports betting, virtual or non-sports event betting to players connecting from CABA.
No application fee found. Agency commission capped at 20% of gross betting receipts, covering all its costs (content, data, payments, infrastructure). Guarantees in favour of LOTBA/GCBA in an amount set by LOTBA.
Conditions to satisfy
Online CasinoOnline Sports BettingOnline PokerOnline LotterySkill Games
Everything a licensee pays in Buenos Aires City (CABA) on top of the licence fee.
| Charge | Rate | Charged on | Paid by |
|---|---|---|---|
| Impuesto a las Ganancias - rate on gambling income (national)Corporate Tax | 41.5%41.5% of net income from casino games and bets via electronic machines or digital platforms | Net taxable income | OperatorSource |
| Online agency commission cap (LOTBA revenue model)Other | 20%Online agency commission up to 20% of gross betting receipts | Gross betting receipts (recaudación bruta en concepto de apuestas) | OperatorSource |
| Impuesto Indirecto sobre Apuestas Online (national)Turnover / Stakes Tax | 5% of net deposits (2.5% with genuine local investment and staffing; 7.5% if domestic operator not in ARCA register; 10% with direct/indirect foreign involvement; 15% unregistered operator from non-cooperative/low-tax jurisdiction) | Net value of deposits into the player gaming account | PlayerSource |
What the IPLyC expects once a licence is granted.
Newest first. Each entry links to the notice it came from.
LOTBA completed its first independent external review of its AML/CFT prevention system, in line with UIF requirements. LOTBA says it is the first gambling body to pass such a review.
LOTBA signed up to the updated ALEA Code of Good Practice for Responsible Commercial Communication in betting games. The update adds guidance for social media, streaming, automated systems and AI, and strengthens protection of minors.
LOTBA continued training people charged under Criminal Code art 301 bis as part of probation agreements with the FEJA prosecutor, and channels economic reparation through the agency. It also took part in a raid against illegal online gambling following its own complaint.
LOTBA ran courses for influencers who promoted unlicensed online platforms, under reparation agreements with the City specialised gambling prosecutor (FEJA). LOTBA reports over 40 influencers trained, 100+ formal letters sent and 162 complaints filed about illegal gambling.
Companies on Gamitas holding a licence from this regulator.
LoterÃa de la Ciudad de Buenos Aires (LOTBA) is the enforcement authority of Ley 538 and authorises and controls all gambling in the City, including online gaming agencies. Its online rules come from Board Resolutions 321/2018 and 80/2019.
LOTBA publishes a list of 12 authorised online gaming agencies, each approved by a LOTBA disposition or resolution between 2021 and 2024. Only those sites may sell online gambling in the City.
Permits (tÃtulos habilitantes) last up to 5 years and may be extended once for the same period at LOTBA discretion, provided the agency keeps meeting LOTBA standards.
The online rules do not set up a separate supplier licence. However, the agency is responsible for supplier games, supplier systems count as part of its technical system, and all software, RNG and components must be certified by LOTBA-recognised international labs and homologated.
The minimum age is 18. Online agencies must verify identity and age and show the permitted age on the platform before log-in.
Ley 6.330 requires prior LOTBA authorisation for ads, bans ads targeting minors, featuring athletes or celebrities (except in RG messages) or placed in public spaces, and restricts sponsorship of stadiums and clubs. Every ad must carry the mandatory warning legend and help line.
Online agencies keep a commission of up to 20% of gross betting receipts under RD 80/19. National taxes also apply, including the online bets tax of 2.5%-15% of net player deposits and a 41.5% income tax rate on gambling income.
The statutes, regulations and technical standards this page is built from.
Act / Law · In Force · 24 Sept 2020
Responsible-gambling law: online RG tools, identity/age verification, the ReVA self-exclusion register, mandatory warning legend, payment-method bans and detailed advertising, promotion and sponsorship restrictions with fines, suspension and revocation.
Resolución de Directorio N° 49-LOTBA/20 - Modificación de RD 321/18 y RD 80/19RD 49/20
Regulation / Ordinance · In Force · 03 Sept 2020
Amends eligibility and prohibition rules of RD 321/18 and application requirements (identity documents, technical project) and sports betting rules of RD 80/19.
Regulation / Ordinance · Amended · 25 Apr 2019
Annex I game rules, Annex II permit requirements (application, 5-year term, ARS only, guarantees, 20% commission cap, homologation) and Annex III technical requirements (Tier III, RNG, internal control system, KYC, payments, RG, AML), plus Annex IV responsible gambling policy.
Resolución de Directorio N° 321-LOTBA/18 - Creación de juegos en lÃneaRD 321/18
Regulation / Ordinance · Amended · 27 Nov 2018
Creates online games of chance/skill, sports betting, virtual-game betting and non-sports event betting, defines online gaming agencies, and sets permit eligibility, prohibitions and responsible gambling principles.
Ley N° 5785 - Creación de LoterÃa de la Ciudad de Buenos AiresLey 5785
Act / Law · In Force · 15 Dec 2016
Creates LOTBA and makes it the enforcement authority of Ley 538, responsible for authorising, organising, operating and controlling games of chance, skill and pool betting in CABA.
Ley N° 538 - Ley de Juegos de ApuestaLey 538
Act / Law · In Force · 14 Dec 2000
Framework gambling law of the City: all betting games organised or sold in CABA are a City competence, run directly by the enforcement authority with distribution via authorised agencies; sets minimum age 18, advertising limits and bans new private casinos.
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 IPLyC or local counsel before you act on it.
