Argentina Overhauls Online Betting Tax Framework with New Compliance Rules

New Regulatory Framework Takes Effect

Argentina has implemented substantial revisions to its Indirect Tax on Online Betting, introducing updated compliance deadlines and requirements for digital gaming operators. These changes, enacted through General Resolution 5791/2025 by the Customs Revenue and Control Agency (ARCA), were published in the Official Gazette on Tuesday, November 25, 2025. The resolution was signed by Agustín Rojo, ARCA's Deputy Director of Institutional Affairs.

The primary objective of these updates is to foster a more 'predictable and orderly' application of the tax regime, which was initially established in 2022. The new rules are designed to provide greater certainty for both domestic and foreign online gambling platforms by refining registration, auditing, and collection processes.

Key Adjustments to Registration and Oversight

The resolution introduces several critical modifications to the regulatory landscape:

• Streamlined Registration Deadlines: ARCA will now process applications submitted to the Online Betting Control Registry within a maximum period of 60 calendar days. This timeframe commences either upon validation by the competent jurisdictional regulator or, if later, from the date the operator submits the required documentation. The 60-day period will be paused if ARCA requests additional information.
• Enhanced Verification Process: The verification of applications will be conducted through the 'Juegos de azar y/o apuestas – Organismo Habilitante' service, accessible via the operator's fiscal key.
• Centralized Foreign Operator List: A new system has been established for identifying and publishing foreign online betting operators. ARCA will maintain an updated and centralized list of international organizers and exploiters of online gambling activities. This list will be made available to payment intermediaries through ARCA's institutional microsite under the 'Juegos de azar y apuestas' section.
• Formal Appeal Mechanism: Operators now have a formal digital mechanism to contest rejections, removals, or assigned tax rates within 15 days of notification.

Impact on Operators and Transitional Provisions

These changes directly affect the online gambling industry, requiring operators and payment intermediaries to adapt their internal systems to the new compliance demands. The resolution aims to give operators sufficient time to make these necessary adjustments.

For applications that were filed prior to November 25, 2025, ARCA has set a transitional period, granting itself 60 days from that date to resolve these pending requests. During this interim phase, the general perception rates stipulated in Article 12 of Decree 293/22 will remain applicable.

The Indirect Tax on Online Betting, which these new rules refine, has a history of adjustments. Decree 293/2022, published in June 2022, established a range of tax rates from 2.5% to 15% on deposits, varying based on the operator's registration status and investment in Argentina. For instance, registered Argentine residents with significant investments and increased employment could qualify for a 2.5% rate, while foreign operators in non-cooperative jurisdictions faced a 15% rate.

Towards a More Transparent Regulatory Environment

ARCA stated that the overhaul is intended to facilitate an 'orderly flow of oversight' over online betting activities, providing more certainty to businesses while updating fiscal tools for the evolving digital gaming market. This move is part of a broader fiscal initiative to ensure that online gambling operators adhere to general economic measures consistent with Argentina's national governance model.