Online bingo in Argentina operates under a decentralized regulatory framework where each of the 23 provinces and the Autonomous City of Buenos Aires holds exclusive authority to regulate gambling activities within their territories (1). The federal government levies an indirect tax on online gambling through Law 27.346, applicable to income derived from bets made in Argentina through any digital platform regardless of service location (1). A bet is considered placed in Argentina when the SIM card or IP address of the electronic device is in the country, or when the client's address or bank account is located in Argentina (1).
The federal online betting tax must be collected by payment intermediaries who submit payments to the Argentina tax authorities (AFIP) on a biweekly basis (1). The general tax rate applied according to Law 27.346 is 5%, which increases to 10% for bets involving foreign persons directly or indirectly, or 15% for bets involving foreign persons in non-cooperating or low-tax jurisdictions (1). General Resolution 5228/2002 published by AFIP brought Decree 293/2022 into full effect, establishing tax rates between 2.5 and 15 percent of deposits depending on operator status (2).
"A 10 percent tax applies to foreign companies or companies not on the Argentine government's special tax registry, while a 5 percent tax is levied on deposits for Argentine entities that are registered."
To qualify for a lower 2.5 percent tax rate, online gambling operators in Argentina must invest the equivalent of US$1.6 million in the country and grow an employee pool of at least 20 people by at least 20 percent (2). Payment intermediaries bear the responsibility for tax collection, particularly for offshore operators, enabling the payment between Argentine users and operators (2). Licensed online bingo platforms must comply with provincial regulations, display proper credentials, implement player verification systems, and maintain transparent operations to ensure consumer protection within Argentina's evolving regulatory framework (1).
Source:
https://www.bdo.global/en-gb/microsites/tax-newsletters/indirect-tax-news/issue-1-2022/argentina-federal-online-gambling-tax-levied-as-indirect-tax-on-betting
https://www.vixio.com/insights/gc-argentina-begins-new-tax-rate-structure-week-online-gambling
Last updated: 30-10-2025 Disclaimer: This article does not provide legal advice. If you need legal advice, please contact an attorney directly.
