Argentina collected US$59.9 million between January and July 2026 through the Indirect Tax on Online Betting, a national levy on deposits made for digital gambling and wagering that allows the government to capture tax revenue even when foreign operators are involved. The tax is administered by the Revenue and Customs Control Agency (ARCA), headed by Andrés Edgardo Vázquez and operating under the Ministry of Economy, led by Luis Caputo.
The tax was created under Law 27,346 and later amended by Law 27,591, which expanded its scope and established the Online Betting System Control Registry. The general rate is 5% of the net value of player deposits, although the framework also provides rates of 2.5%, 7.5%, 10% and up to 15%, depending on the type of operator, its location and the applicable tax conditions.
Luis Caputo
The tax is legally borne by the bettor, but collection is carried out through licensed operators and payment intermediaries, which subsequently transfer the funds to ARCA. The tax is reported under code 441 – Online Betting, using Form F.2067, with filings made twice a month. ARCA General Resolution 5791/2025, in force in 2026, also strengthened controls over foreign operators and withholding mechanisms involving international platforms.
The framework uses criteria including IP address, SIM data, bank accounts and billing information to determine whether a bet was placed from Argentina, even when the operator’s server is located abroad. The revenue also has a federal impact: 95% of the proceeds are allocated through the revenue-sharing system established under Law 23,548, while 5% goes to ARSAT.
Argentina does not have a single national iGaming regulator. Operator authorisations, licences and enforcement are handled mainly by the provinces and the City of Buenos Aires, while the federal government collects this specific tax. Provincial growth underlines the sector’s economic weight: in Mendoza, for example, online gambling reached AR$7.83 billion between January and April 2026, more than double the AR$3.831 billion recorded a year earlier.
