Electronic tax

Argentina: Tax on online gambling

In short

By decree 293/2022 published in the Official Journal on June 2, 2022 (“Decree“), the executive branch ruled the tax on online gambling (“Tax“).


The provisions of the decree are as follows:

  1. Taxpayer: The player.
  2. Tax Collecting Agent: The Tax will be collected as follows:
    • Online Gambling Organized/Operated by Argentine Residents: The Collector will be the Argentinean operator/licensee of the online gambling operation.
    • Online Gambling Organized/Operated by Non-Resident Argentines: The Collector will be the Argentine intermediary that facilitates the payment of bets.
  3. Tax rates.
    • Online gambling organized/operated by Argentine residents registered with ROCBS: 5%.
    • Online gambling organized/operated by Argentine residents registered with the ROCBS who comply with: (i) investments of more than ARS 200 million as of January 1, 2021; and (ii) a minimum workforce of 20 employees (30 employees for employers registered as of June 2, 2022) increased by 20%: 2.5%.
    • Online gambling organized/operated by Argentine residents who do not meet the ROCBS registration requirement: 7.5%.
    • Online gambling organized/operated by non-Argentine residents who: (i) comply with the rules regarding registration with the ROCBS; and (ii) are not located in “non-cooperative jurisdictions” in exchange for tax information agreements with Argentina or such “low or no tax jurisdictions”: 10%.
    • Online gambling organized/operated by non-Argentine residents who: (i) do not comply with the rules relating to registration with the ROCBS; or (ii) are located in “non-cooperative jurisdictions” in exchange for tax information agreements with Argentina or in “low or no tax jurisdictions”: 15%.
  4. Payment of Tax.
    • The Federal Tax Administration (AFC) determines the methods of payment of the tax.
    • For online games organized/operated by non-Argentine residents, the AFC will publish the list of non-Argentine entities that organize/operate online games so that the Argentine intermediaries who facilitate the payment of bets can collect the tax.

To access the Spanish version, click on here.