An extract from The Gambling Law Review, 5th Edition

The licensing process

The licensing process should be reviewed on a case-by-case basis, depending on the jurisdiction involved. This includes both the applicable requirements and the sanctions for non-compliance, with the caveat that operating without a licence is regarded as a criminal offence pursuant to Section 301 bis of the Argentine National Criminal Code.


Being a country organised under a federal model, Argentina has three taxation levels: federal, provincial and municipal. In the City of Buenos Aires, the taxation levels are only two: federal and provincial.

At a federal level, the following taxes may apply to operators' activity:

  1. income tax, at a 41.5 per cent rate over income;
  2. value added tax, in principle at a 21 per cent rate provided the operator charges fees to participants or players (i.e., rake at poker); and
  3. credits and debits tax, at a 6 per cent rate over credits and 6 per cent over debits on the operators' bank accounts. Up to 33 per cent may be regarded as an advance payment of income tax.

Additional taxes may also apply to any prizes collected by participants or players (i.e., indirect tax on online bets and wagers, and the tax on prices). Players' winnings may be subject to income tax if they are professional players or e-sports athletes.

At a provincial level, the following taxes may apply to the operators' activity:

  1. turnover tax, in general levied over gross gaming revenue and at rates to be established by each local jurisdiction;
  2. administrative fees, payable to regulators; and
  3. stamp tax – agreements executed by operators may be subject to this tax.

In the case of operators with offices and other land-based venues, municipal taxes may also be applicable. As mentioned, there is no municipal taxation level in the City of Buenos Aires.