Argentina collected ARS106.6 billion, equivalent to approximately $70.5 million, in taxes on online betting and gaming during the first eight months of 2026. This is according to data from the Revenue and Customs Control Agency (ARCA).
Online betting tax revenue reached ARS16.975 billion ($11.2 million) in August, following ARS17.798 billion ($11.8 million) in July.
Tax Applies to Player Deposits
Argentina’s online gambling tax, established under Law 27,346, applies to digital betting and games of chance. It covers those operated through online platforms and networks.
Unlike taxes based on gross gaming revenue or betting turnover, the levy is calculated on the value of player deposits into gaming accounts. As a result, the ARS106.6 billion represents tax revenue collected by the government. This is not the total amount wagered or revenue generated by operators.
Online betting tax formed part of Argentina’s broader tax collection, which reached ARS20.509 trillion ($13.6 billion) in August. This was up 33.5% year-on-year.
Tax Rates Vary by Operator
Registered domestic operators are generally subject to a 5% tax on the net value of player deposits. A reduced 2.5% rate can apply to operators meeting additional investment and employment requirements. These include investments of at least ARS200 million and employment of 500 or more people.
Unregistered domestic operators face a 7.5% rate, while foreign operators generally pay 10%. This can rise to 15% for companies linked to non-cooperative or low-tax jurisdictions or those failing to meet registration requirements.
Foreign Entities Face Specific Rules
Decree 293/2022 establishes when foreign companies can be considered sufficiently involved in Argentina’s digital betting market. These companies may then fall under the tax regime.
This can include companies operating or organizing games, providing exclusive software licensing or maintenance, hosting or data storage services. In addition, it can involve generating more than 60% of an operator’s accounting profits from the previous financial year.
Registry Supports Market Oversight
Argentina’s Online Betting System Control Registry strengthens identification and monitoring of companies and individuals involved in digital betting and gaming.
Operators and certain payment intermediaries can also act as tax collection agents, supporting regular reporting and payment of the levy. Together with Decree 293/2022 and General Resolution 5228/2022, the framework gives authorities greater oversight of online betting transactions and tax compliance.
