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The Revenue and Customs Control Agency (ARCA) has released data showing that Argentina has raised ARS106.6 billion (already $70.5 million) in taxes on online betting and gaming in the first eight months of 2026.
Online betting tax received amounted to ARS16.975 billion ($11.2 million) in August, after ARS17.798 billion ($11.8 million) was received in July. The tax rates will be levied on online betting and games of chance in Argentina.
Tax Is Based on Player Deposits
The indirect online gambling tax in Argentina is provided in Law 27,346 and applies to the activities of web platforms and networks that sell betting and games of chance, apart from the physical ones.
The tax differs from the gross gaming revenue and gross betting turnover models, in that it is based on the amount of money that a player chooses to put into their gaming account. These deposits will be taxable at the amount of the deposit in Argentine pesos, after tax adjustment.
This means the ARS106.6 billion taken in by the government from August is tax revenue and not the total amount played by the gamblers or the total revenue earned by the gambling operators.
The August online betting tax was part of Argentina’s overall tax collection statistics. The country had total national tax revenue of ARS20.509 trillion ($13.6 billion) for the month, which is 33.5% higher than in August 2025.
Tax Rates Depend on Operator Status
The general tax rate is 5% for the net value of the player’s deposits for operators that are established and registered by the Online Betting System Control Registry in Argentina. A reduced 2.5% rate applies for operators that invest ARS200 million ($132,000) or more in the country and employ at least 500 people, in addition to other requirements, such as genuine investment in Argentina that exceeds ARS200 million ($132,000).
Domestic operators that are not registered face a higher 7.5% rate. The framework thus connects the tax treatment with the registration and operational requirements of the country.
Foreign operators are subject to different rates. The standard rate is 10% but may be raised to 15% in cases where companies are established in non-cooperative or low tax jurisdictions or have not fulfilled the requirements for registration.
Foreign Operator Rules
Decree 293/2022 provides for a number of circumstances that can render a foreign company involved in a betting or gaming activity. These encompass operating or organizing games, being the sole supplier of software licences or maintenance, hosting or data storage, or earning over 60% of an operator’s accounting profits from the previous financial year.
The rules aim at establishing when foreign entities have an adequate involvement in the digital betting market in Argentina to be subject to the tax regime.
Registry Strengthens Digital Betting Oversight
The Online Betting System Control Registry was established in Argentina by the Amendment of the National Gambling Tax Law (Law 27,591). The registry is intended to help identify and monitor individuals and companies involved in providing digital betting and gaming services.
Betting operators or payment intermediaries may be tax collection agents as per the transaction. They must be required to report and pass on to the other the amounts collected on a regular basis, thus establishing a continuous reporting system for the digital betting market.
When the amount of tax is not or not entirely collected, the responsibility for paying the remaining tax may be directly on the bettor. It works in parallel with Decree 293/2022 and General Resolution 5228/2022, which introduce new conditions regarding the registration, collection, and payment of the online betting tax in Argentina.
Source: iGaming News
