Argentina Collects $70.5 Million In Online Betting Tax By August
Tax receipts from online betting and gaming reached ARS106.6 billion during the first eight months of 2026, according to ARCA.
Argentina collected ARS106.6 billion ($70.5 million) in taxes from online betting and gaming during the first eight months of 2026, according to figures published by the country's Revenue and Customs Control Agency (ARCA).
Receipts from the country's indirect online betting tax reached ARS16.975 billion ($11.2 million) during August, following ARS17.798 billion ($11.8 million) in July. The levy applies to bets and games of chance conducted through digital platforms in Argentina.
Online Betting Tax Based On Player Deposits
Argentina's indirect online gambling tax was established under Law 27,346 and applies to betting and games of chance offered through the internet and other equivalent digital networks.
The taxable amount is based on money deposited by players into their gaming accounts rather than operator gross gaming revenue or the overall amount wagered. ARCA calculates the levy using the value of deposits in Argentine pesos, net of the applicable tax.
As a result, the ARS106.6 billion collected between January and August represents tax revenue received by the government and should not be interpreted as either betting turnover or gambling operator revenue.
The August figure formed part of ARCA's wider national tax collection statistics. Argentina generated ARS20.509 trillion ($13.6 billion) in total national tax revenue during the month, representing a 33.5% year-on-year increase.
Tax Rates Vary According To Operator Status
Operators based in Argentina and included in the Online Betting System Control Registry are generally subject to a 5% tax on the net value of player deposits.
A reduced rate of 2.5% can apply where operators meet certain conditions, including genuine investment in Argentina exceeding ARS200 million ($132,000) and specified employment requirements. Domestic operators that are not registered face a higher rate of 7.5%.
Different rates apply where foreign companies are involved in providing betting or gaming services. The standard rate in such circumstances is 10%, increasing to 15% for operators based in non-cooperative or low-tax jurisdictions or where registration requirements have not been satisfied.
Under Decree 293/2022, a foreign company can be considered involved where it operates or organises the games, acts as the sole provider of software licences, maintenance, hosting or data storage, or receives more than 60% of the operator's accounting profits from the previous financial year.
Registry Supports Oversight Of Digital Gambling
Argentina's Online Betting System Control Registry was introduced through Law 27,591, which amended the country's existing online gambling tax framework. It is intended to support the identification and supervision of individuals and companies involved in providing digital betting and gaming services.
Depending on the nature of a transaction, gambling operators or payment intermediaries can act as tax collection agents and are required to report and transfer collected amounts every two weeks.
Where no tax has been collected, or only part of the required amount has been withheld, responsibility for paying the outstanding amount can fall directly on the bettor or player.
The system operates alongside Decree 293/2022 and General Resolution 5228/2022, which establish additional requirements covering registration, collection and payment of Argentina's online betting tax.
