🇦🇷For operators · Tax, marketing & compliance
Operating in Argentina: ad limits and compliance
Argentina has no national gambling licence: each of its 24 jurisdictions licenses online gambling in its own territory. Federal law adds a tax on online deposits, a 41.5% income-tax rate, anti-money-laundering duties and a warning on every advert, and courts order unlicensed sites blocked.
Online-bets tax2.5% to 15%UpfrontBy provinceLicence termBy provinceDecision timeBy provinceActive licenseesAbout 40 sites on ALEA's industry listNot a licence register
Product by product
Argentina licenses gambling province by province: every applicant needs the authorisation of one of the 24 jurisdictions, valid in its territory only, and the federal layer adds the ARCA tax register and the UIF anti-money-laundering duties.| Product | Status | Licensed by | Tax | Key restriction | Advertising |
|---|---|---|---|---|---|
| Sports betting | By province | Each province or the City of Buenos Aires; no federal licence. Santa Fe awards sports betting by open tender | 2.5% to 15% of bettors' net deposits (Dec. 293/2022) and 41.50% income tax on gambling income; provincial taxes are set by each jurisdiction | A licence covers its own territory only; operating without the competent jurisdiction's authorisation is a crime (Código Penal art. 301 bis, 3 to 6 years). Entry is closed in the City of Buenos Aires (call closed 24 June 2024, RESDI-2024-16) and in Mendoza (seven licences, all allocated; Ley 9.267 art. 6) | Res. 446/2025, Annex replaced by Res. 271/2026: every ad carries the health warning and +18; provincial rules apply too |
| Online casino and slots | By province | Each province or the City of Buenos Aires; no federal licence. Dedicated online tenders in the City of Buenos Aires, Buenos Aires Province, Córdoba and Mendoza; in Santa Fe only the existing land-based casino concessionaires (Ley 14.235 art. 7) | As for Sports betting | Same criminal rule as betting (Código Penal art. 301 bis). Mendoza caps its licences at seven, all allocated (Ley 9.267 art. 6), and the City closed its call on 24 June 2024 (RESDI-2024-16). The same brand is licensed separately in each jurisdiction that lists it | As for Sports betting |
| Poker, live casino, esports and virtual betting | By province | No national licence or product classification; each jurisdiction decides | Online bets fall under the same 2.5% to 15% deposit tax whatever the product; provincial taxes are set by each jurisdiction | No federal rule found; each jurisdiction decides whether and how these are offered | Res. 446/2025, Annex replaced by Res. 271/2026: every ad carries the health warning and +18 |
| Lottery | Monopoly | Each jurisdiction's own lottery body | Prize tax of 31% of the net prize (Ley 20.630), withheld by the organiser | No national lottery: Lotería Nacional S.E. was put into liquidation by Decreto 95/2018; whether a body holds an exclusive right is for its own law | — |
| Unlicensed and offshore sites | Banned | None at federal level | — | A crime under Código Penal art. 301 bis, and a foreign licence does not count. Courts order blocks and ENACOM relays them to internet providers; sites such as Polymarket and 1win AR, which Argentine players can reach, are named in the orders | — |
Decided27 Nov 2024Chamber of Deputies vote
Will Argentina get a national gambling law?
Expediente 1996-D-2024, with five merged bills, passed the Chamber of Deputies on 27 Nov 2024 and now sits in the Senate as file 26/24 CD. Its committee text would ban gambling advertising, promotion and sponsorship in every medium, bar welcome bonuses and create a national self-exclusion register. The Senate sent it to three committees on 26 Mar 2025 and a preference motion dates from 18 Sep 2025, but no committee opinion or Senate vote is recorded on the file read on 12 Oct 2026. Until it passes there is no national gambling act, and licensing stays with the 24 jurisdictions.
Regulator and player protection in Argentina
Regulator
Application authority and enforcement body
Self-exclusion scheme
No national self-exclusion register
How players exclude themselves; what it covers is in the player guide
Which casinos & betting sites are licensed in Argentina?
See the full official list of licensed operators and their authorised domains by regulator.
Licensing happens by province or autonomous city, not nationally
There is no single Argentina licence. Each of the 7 jurisdictions below sets its own rules, and the ones marked open are the only places a private operator can sell to the public. Open the jurisdiction you are actually asking about. Each has its own operator page, and some carry a full step-by-step licence guide.
- Buenos Aires ProvinceOpen to private operators
- City of Buenos Aires (CABA)Open to private operators
- CórdobaOpen to private operators
- La RiojaOpen to private operatorsHow to get a La Rioja licence →
- MendozaOpen to private operators
- San JuanOpen to private operatorsHow to get a San Juan licence →
- Santa FeOpen to private operators
Heads-up for operators
2 items · last change 13 Oct 2026
Bill CD-26/24 on preventing gambling addiction and regulating online gambling (Deputies file 1996-D-2024, merged with five other bills) passed the Chamber of Deputies on 27 November 2024 and has not been voted on in the Senate: it was sent to the Health, General Legislation and Justice and Criminal Affairs committees on 26 March 2025, no committee opinion is recorded, and a Deputies draft resolution published on 9 September 2026 (4622-D-2026) asks the Senate to take it up urgently. Its committee text would ban gambling advertising, promotion and sponsorship in every medium, ban welcome bonuses and credit-card payments, and create a national self-exclusion register. On our reading of Ley 13.640 the file lapses unless the Senate passes it by the end of the 2026 parliamentary year. Other Deputies bills would raise the penalties in Código Penal art. 301 bis (6396-D-2025, 4297-D-2024). The press reports that the executive sent its own bill to the Senate in May 2026; we could not find its file or text.
National gambling bill in the Senate
Bill CD-26/24 passed the Chamber of Deputies on 27 November 2024; no Senate committee opinion is recorded. Its text would ban gambling advertising and sponsorship and welcome bonuses, and create a national self-exclusion register.
Source: 1
Not yet in force: drafts, laws adopted without a start date, and sections of the law still to be commenced. An item moves to the timeline below on the day it takes effect.
Getting licensed in Argentina
The licence, its cost and the steps are in the licence guide
One licence: No national licence (Set by each jurisdiction). Year-1 budget From ARS 64k. Fees, requirements, documents, certification and the step-by-step route are set out there.Read the licence guide
Gambling tax and fees in Argentina
Detail
Federal taxes, on top of each jurisdiction's own. (1) Online-bets tax: charged to the bettor on the net value of deposits and collected by the operator as perception agent, at 5% (resident operator registered in ARCA's Registro de Control Online), 2.5% (registered and passing the genuine-investment test: over ARS 200,000,000 invested and a 20% rise in permanent payroll with at least 20 employees), 7.5% (resident, not registered), 10% (a foreign party runs the game, is the sole supplier of software, hosting or data storage, or receives over 60% of the profits, and is registered) or 15% (the foreign party is unregistered when registration is due, or is in a non-cooperative or low-tax jurisdiction); fortnightly return on form F.2067 (Dec.
293/2022; RG 5228/2022 as amended by RG 5791/2025).
(2) Slot-machine bets: 0.95% of each bet (Dec. 179/2017).
(3) Income tax: 41.5% on gambling income for companies and individuals (Ganancias art. 73). (4) VAT: 21%, which reaches digital gambling services supplied from abroad.
Provincial taxes and fees are set by each jurisdiction.
Which foreign licences Argentina accepts
Argentina recognises none of these 8 foreign licences.
BlockedMalta (MGA) · United Kingdom (UKGC) · Curaçao (CGB) · Alderney (AGCC) · Kahnawake (KGCB) · Anjouan · Isle of Man (GSC) · Gibraltar (GRA)
Not recognised: the criminal law looks only to the authorisation of the competent Argentine province or City and says nothing about foreign licences, and ARCA's tax register accepts only a licence from the jurisdiction where the game is run. Sites without one still reach Argentine players; courts order them blocked through ENACOM.
Bonus rules: welcome bonuses allowed
Inducement ads: Allowed
No national rule bans or limits gambling bonuses: each province and the City sets its own rules for the sites it licenses. Nationally, bonus advertising follows the consumer-offer rules and carries the gambling warning. A national ban on welcome bonuses is in a bill that has passed only the Chamber of Deputies.
What the player can claim
- Welcome bonus
- Allowed
No national law bans welcome bonuses; the province or City that licensed the site may set its own limits. A bill that would ban them has passed the Chamber of Deputies but not the Senate.
What the operator can advertise
- Mandatory disclaimer
"EL JUGAR COMPULSIVAMENTE ES PERJUDICIAL PARA LA SALUD" (+18)
- Placement rule
- At the foot of the advertisement across its full width, at least 10% of its height, in bold, horizontal and in contrasting colours, fixed for the whole piece; for influencers and live streams for as long as they talk about taking part; on radio spoken clearly at the end. An advertisement that is an offer must also say 'PARA MÁS INFORMACIÓN O LIMITACIONES APLICABLES CONSULTE EN www…' and lead to the offeror's details and conditions.
- Penalties
Breaches of Res. 446/2025 are sanctioned under the consumer law (Ley 24.240 art. 47): a warning, a fine of 0.5 to 2,100 'canastas básicas total' (INDEC's type-3 household basket), closure or suspension of the service for up to 30 days, or loss of concessions.
Licence consequences are set by the province or City that licensed the operator.
No national rule restricts wagering requirements, bonus terms or 'free' claims as such; the general ban on misleading advertising applies (Decreto 274/2019 art. 11). The pending bill CD-26/24 would ban welcome bonuses.
Advertising: limited
Argentina has no national ban on gambling advertising, and sports betting and casino are treated alike. One federal rule applies in every medium: each gambling advertisement must carry 'EL JUGAR COMPULSIVAMENTE ES PERJUDICIAL PARA LA SALUD' and '+18' (Res. 446/2025, its Annex replaced by Res. 271/2026, in force 6 August 2026), and gambling ads on TV and radio also need prior authorisation. Everything else, including whether an operator may advertise at all, is set by the province or the City of Buenos Aires that licensed it, so each channel below shows only the national rule. A national ban on gambling advertising and sponsorship is in bill CD-26/24, which has passed only the Chamber of Deputies.
| Channel | Status | Vertical & Platform Split (2026) |
|---|---|---|
| Google Search Ads | Restricted | National rule: the warning and '+18' apply to advertising spread online, and an ad that makes an offer must lead to the offeror's name, address, tax number and conditions (Res. 446/2025, Annex as replaced by Res. 271/2026; Res. 446/2025 art. 1). No national ban. Whether an operator may buy search ads, and for which players, depends on the province or City that licensed it; Google's own gambling policy applies on top.237 |
| App Store Publishing | Licensed operators only | No national rule on app stores was found. On our reading, offering gambling through an app is still running it, so the operator must hold a licence from the province or City where it takes bets (Código Penal art. 301 bis); which apps a jurisdiction allows is set there. Apple's and Google Play's real-money gambling policies apply on top.8910 |
| Google/Apple App Store Ads | Restricted | National rule: paid app-store ads are online advertising, so the warning and '+18' apply (Res. 446/2025, Annex as replaced by Res. 271/2026). No national ban; any further limits are set by the province or City that licensed the operator. Apple's and Google's ad policies apply on top.31112 |
| Meta (FB/IG) | Restricted | National rule: the warning and '+18' apply on social networks, and in influencer or live-stream content they stay on screen for as long as the person talks about how to play or reach a gambling site (Res. 446/2025, Annex as replaced by Res. 271/2026). The national consumer authority takes reports of influencers who promote gambling sites without the legend (Res. 446/2025 art. 6). No national ban; any further limits are set by the province or City that licensed the operator. Meta's own gambling-ads policy applies on top.2313 |
| TV & Radio | Restricted | National rule: gambling ads on TV and radio need the prior authorisation of the competent authority (Ley 26.522 art. 81 m). On TV the warning and '+18' run along the foot of the screen, at least 10% of the ad's height, for the whole spot; on radio they are spoken clearly at the end, without background music (Annex of Res. 271/2026). A province's or the City's own legend counts if it meets those rules; any further limits are set by the jurisdiction that licensed the operator.314 |
| Sponsorships | Allowed | No national rule bans or regulates sports sponsorship by gambling brands; any advertising a sponsor runs, signage included, carries the warning and '+18' (Res. 446/2025). Shirt, stadium and club rules are set by each province or the City. Bill CD-26/24 would ban sponsorship of teams and athletes and stadium signage; it has passed only the Chamber of Deputies.26 |
| Digital OOH | Restricted | National rule: the warning and '+18' apply to street signage and every other format (Res. 446/2025, Annex as replaced by Res. 271/2026). No national ban or placement rule; any limits are set by the province or City.23 |
Channel rules for Argentina reflect each platform's published policy and the sources numbered in each row (listed under Methodology & sources). Verify with the local regulator and your ad-platform account manager before launching.
How Argentina enforces against unlicensed operators
Enforcement against unlicensed gambling runs through the criminal courts. Operating without the competent jurisdiction's authorisation is a crime (Código Penal art. 301 bis, three to six years in prison); prosecutors and courts send blocking orders to ENACOM, which passes them to the internet providers. We found no federal statute giving a gambling regulator its own blocking power. Federally, the UIF can fine gambling operators for anti-money-laundering breaches; licence sanctions are for each province and the City.
- ENACOM said on 3 September 2024 that it had acted in more than 1,000 cases that year to facilitate the blocking of clandestine betting sites; its own yearly list shows far fewer gambling entries, and we did not establish why.
- ENACOM's own list for 2026 (to 5 October) carries 51 dated blocking entries, 18 of them naming gambling in the case title; 2025: 86 and 39; 2024: 54 and 31 (our count).
- Orders in 2026 named Polymarket (13 March) and 1win AR (19 June).
- UIF fines for anti-money-laundering breaches run from 15 to 2,500 modules: ARS 812,100 to ARS 135,350,000 at the module of ARS 54,140.
Enforcement cases in Argentina: 4 recent
Material regulator actions, court rulings, and high-profile fines from 2016–2026 against operators serving Argentina. Each entry includes the technical failure and a one-line read-across for other operators in the market.
- June 2026
1win AR
Grey-MarketCourt order to block the site, relayed by ENACOM to internet providersListed on ENACOM's 2026 page of judicial blocking orders as the case '1WIN AR, NN Y OTROS'.
Read-across: Offshore brands open to Argentine players keep appearing in court blocking orders.
- March 2026
Polymarket
Grey-MarketCourt order to block the site (IPP 18441/2026-0), relayed by ENACOM to internet providersProsecuted under Código Penal art. 301 bis as gambling run without the competent jurisdiction's authorisation.
Read-across: Prediction markets are treated as unlicensed gambling; blocking runs through the courts, not a gambling regulator.
- November 2024
22NET
Grey-MarketCourt order to block, relayed by ENACOM to internet providersListed on ENACOM's 2024 page of judicial blocking orders as the case '22NET, NN Y OTROS'.
Read-across: The same case numbers recur across ENACOM lists from 2024 to 2026: blocking is repeated, not one-off.
- August 2024
bobcasino.com
Grey-MarketCourt order to block, relayed by ENACOM to internet providersListed on ENACOM's 2024 page of judicial blocking orders.
Read-across: Unlicensed casino sites, not only betting sites, are named in the orders.
Licensed operators: About 40 sites on ALEA's industry list, not a licence register
As of 7 Nov 2026, About 40 sites on ALEA's industry list, not a licence register are on the register in Argentina. Size your entry against this base before committing capital. Check them yourself on the official ALEA — Asociación de Loterías Estatales register, official LOTBA register, official IPJyC register, official IPLyC register, official AJALAR register, official IJAN register, official Lotería de Santa Fe register, official IPLyC Misiones register, official Lotería de Córdoba register, official Lotería Correntina register, official Lotería de Río Negro register, official INPROJUY register, official IAFAS register, official Lotería de San Luis register, which lists each licensee and its authorised domains.
Notable licensed operators
Bet365
Codere
Betano
BetWarrior
Traps operators hit in Argentina
Specific operational risks that have caught new entrants in this market. Each item is country-specific. Generic gambling-ops issues (KYC, RG tools) are not included unless they have a local twist.
A licence covers one jurisdiction only
There is no national licence. Each of the 24 jurisdictions authorises gambling in its own territory, and operating without the competent jurisdiction's authorisation is a crime (Código Penal art. 301 bis, three to six years). Brands that serve several provinces hold separate authorisations, usually on separate .bet.ar sub-domains.
Foreign involvement raises the online-bets tax from 5% to 10% or 15%
The rate collected on bettors' net deposits depends on who runs the game. A foreign party that runs it, or is the sole supplier of software, hosting or data storage to the resident operator, or receives more than 60% of its profits, moves the operator from 5% (or 2.5%) to 10%, or 15% if the foreign party is unregistered or in a non-cooperative or low-tax jurisdiction (Dec. 293/2022 arts. 3 and 6).
Sources21
The federal registrations come after the licence
ARCA's Registro de Control Online requires a current licence from the jurisdiction where the game is run, and ARCA has 60 calendar days to decide after the regulator validates it (RG 5228 art. 16, as replaced by RG 5791/2025). Registration with the UIF is due in the month activity starts. A .bet.ar name needs a CUIT and a Clave Fiscal, which a non-resident does not have.
Gambling income is taxed at 41.5%
Income from casino games and from machine, automated and digital-platform bets is taxed at 41.5% for companies and individuals alike, not at the general company scale (Ganancias art. 73).
Every advertisement needs the federal warning
Since Res. 446/2025 every gambling advertisement in any medium must carry 'EL JUGAR COMPULSIVAMENTE ES PERJUDICIAL PARA LA SALUD' and '+18', at least 10% of the ad's height for the whole piece (Annex as replaced by Res. 271/2026). Breaches are sanctioned under the consumer law, with fines of 0.5 to 2,100 'canastas básicas'.
A .bet.ar domain is mandatory in five jurisdictions
Buenos Aires Province, the City of Buenos Aires, Córdoba, Santa Fe and Mendoza each require licensed operators to run their platforms on a .bet.ar domain managed by NIC Argentina, and prohibit redirecting players to unauthorised international domains such as .com. NIC Argentina gives a .bet.ar name only to a holder on a jurisdiction's register of online operators.
Five jurisdictions require a replica database
Operators in Buenos Aires Province, the City of Buenos Aires, Córdoba, Santa Fe and Mendoza must feed and host an accessible replica database with real-time or near-real-time connectivity to the provincial regulator's control centre.
Platforms are certified by provincial laboratories
Platforms, random number generators and aggregators must be certified by a laboratory on the provincial registry: Buenos Aires Province, the City of Buenos Aires, Santa Fe and Mendoza each keep one, and Buenos Aires Province and Santa Fe require a USD 200,000 bond or surety from the laboratory. There is no national list of accepted laboratories, and no standalone B2B supplier licence: liability flows through the B2C operator.
Advertising needs the local regulator's prior approval
Beyond the federal warning and +18, advertising requires the express, prior authorisation of the local regulator: LOTBA in the City of Buenos Aires, the IPLyC in Buenos Aires Province, the IPJyC in Mendoza, the CAS in Santa Fe and the Lotería in Córdoba. Affiliates are not licensed, but local agencies, media and influencers may not carry an operator's material without checking its local licence and advertising approval, and unauthorised affiliate marketing draws contravention fines against both the operator and the publisher.
Timeline: rules in force
- 8 Oct 2026
Crackdown on illegal gambling: Lotería de la Ciudad detected an irregular operation that led to the blocking of seven clandestine platforms
Lotería de la Ciudad detected an irregular operation that led to the blocking of seven platforms.
Source: 37
- August 2026
Advertising Annex replaced
Res. 271/2026 replaced the Annex of Res. 446/2025; a province's or the City's own legend now counts if it meets the federal rules.
Source: 3
- November 2025
Federal advertising warning and new tax-register rules
Res. 446/2025 required a health warning and +18 on every gambling advertisement; RG ARCA 5791/2025 rewrote the Registro de Control Online.
Source: 2
- December 2023
New AML rules for gambling operators
UIF Res. 194/2023 came into force on 1 December 2023 and repealed UIF Res. 199/2011.
Source: 38
- June 2022
Online-bets tax rates set
Decreto 293/2022 set the 5%, 2.5%, 7.5%, 10% and 15% rates on bettors’ net deposits, by residence and registration.
Source: 21
- December 2021
First Licensed Online Gaming Sites Go Live
The first platforms licensed by LOTBA (City) and IPLyC (Province) officially launch, marking the beginning of the regulated online market in Argentina's two largest jurisdictions.
Source: 39
- December 2020
Province of Buenos Aires Awards Seven Online Gaming Licenses
Following a competitive tender, the IPLyC awards 15-year licenses to seven joint ventures, including major international brands, officially opening Argentina's largest market.
Source: 40
- 2018-2019
Foundational Online Gambling Laws Passed in Key Jurisdictions
The City of Buenos Aires (late 2018) and the Province of Buenos Aires (Law 15.079 in 2019) pass their primary legislation to regulate online gambling, establishing the current province-led framework.
Source: 41
- February 2018
National lottery wound up
Decreto 95/2018 put Lotería Nacional S.E. into liquidation and repealed the national gambling-organiser laws, including Decreto 588/1998: gambling is left to the 24 jurisdictions.
Source: 42
- December 2016
Unauthorised gambling becomes a crime; federal taxes on bets
Ley 27.346 added Código Penal art. 301 bis (three to six years) and created the federal taxes on slot-machine and online bets.
Source: 43
Operator myths vs reality in Argentina
Common assumptions about gambling licensing that turn out to be wrong in practice.
- MythA City of Buenos Aires licence covers Buenos Aires Province.
- MythWe can serve Argentina with our MGA or Curaçao licence.Reality
No. The criminal law requires the authorisation of the competent Argentine jurisdiction and says nothing about foreign licences (Código Penal art. 301 bis), and ARCA's Registro accepts only a licence from the jurisdiction where the game is run (RG 5228 art. 14). Courts order offshore sites blocked through ENACOM.
- MythThe online-bets tax is a cost on our revenue.
Markets that work like Argentina
Compared on what our records hold for each country: whether online casino, betting, poker and lottery are licensed, state-run or banned, the licensing model, what the operator tax is levied on and its band, how most advertising channels are treated, and how foreign licences are treated. A point we hold for only one of the two countries counts for nothing.
- United StatesResearched
Online casino and betting limited; lottery licensed; licensed market; most ad channels restricted.
- GermanyReviewedCanadaResearchedJamaicaAI overview
Online casino limited; lottery licensed; licensed market; most ad channels restricted; foreign licences mostly blocked.
- Côte d'IvoireAI overview
Online casino and betting limited; lottery licensed; most ad channels restricted.
Methodology & sources
The research behind our Argentina coverage
Counted across every Argentina page, not this page alone.
compiled 19 Oct 2026
27
official websites
regulators, legislatures, courts
143
pages cited
specific documents, not homepages
214
sourced data points
each traced to the instrument
Across every Argentina page on this site: players, operators and the licence guide. The research report behind them cites official sources: the law, the regulator, the gazette, the courts and each platform’s own published advertising policy. Page sections not yet rewritten from the report may cite other sources.
The same research as a 70-page Argentina report: every one of the 201 checklist questions, each answer cited to the instrument behind it.
Request the Argentina reportOur Deep AI Scan took Argentina through all 201 questions of our regulatory checklist, from 138 official documents, read on 19 Oct 2026. Our research team then traced every figure on this page to the document and sentence that states it. The full research report is reviewed by a named legal expert (19 Oct 2026). Where a fact rests on a press report or a law-firm summary rather than an official document, the page says so.
Documents cited on this page
- 1Senado: expediente 26/24 CD
- 2Resolución 446/2025 (InfoLEG)
- 3Resolución 271/2026 (InfoLEG)
- 4Ley 24.240 de Defensa del Consumidor (InfoLEG)
- 5Decreto 274/2019 (InfoLEG)
- 6Orden del Día 661 (2024): committee text of the national bill
- 7Google Ads Gambling and games policy
- 8Código Penal art. 301 bis (InfoLEG)
- 9Apple App Store Review Guidelines
- 10Google Play Gambling, games, and contests policy
- 11Apple Search Ads Policies
- 12Google Ads App promotion policies
- 13Meta Advertising Policies (Gambling)
- 14Ley 26.522 de Servicios de Comunicación Audiovisual (InfoLEG)
- 15ENACOM: blocking of more than a thousand illegal betting sites (3 September 2024)
- 16ENACOM: judicial blocking orders, 2026
- 17ENACOM: judicial blocking orders, 2025
- 18Ley 25.246 art. 24: UIF fines (InfoLEG)
- 19UIF Res. 95/2025: module value ARS 54,140 (InfoLEG)
- 20ALEA: authorised online platforms by jurisdiction
- 21Decreto 293/2022 (InfoLEG)
- 22RG ARCA 5791/2025 (InfoLEG)
- 23UIF Res. 50/2011, registration of reporting parties (InfoLEG)
- 24NIC Argentina: special zones FAQ
- 25Ley de Impuesto a las Ganancias, art. 73 (InfoLEG)
- 26ARCA: special income-tax rate on gambling
- 27Ley 24.240 art. 47 (InfoLEG)
- 28Disposición DNRDI 68/2019 (InfoLEG)
- 29NIC Argentina: normativa vigente
- 30Res. IPLyC 791/2019, Anexo I (Buenos Aires Province)
- 31Mendoza online gambling regulation (IPJyC)
- 32Res. IPLyC 932/2021 (Buenos Aires Province)
- 33Santa Fe Boletín Oficial, 12 Nov 2025
- 34Ley 6.330 (City of Buenos Aires)
- 35Ley 14.293 (Santa Fe)
- 36Expert review: Sofia Pelegio, 19 October 2026
- 37Source
- 38UIF Res. 194/2023 (InfoLEG)
- 39Source
- 40Source
- 41Source
- 42Decreto 95/2018 (InfoLEG)
- 43Ley 27.346 (InfoLEG)
- 44Constitución Nacional (InfoLEG)
- 45RG AFIP 5228/2022 (InfoLEG)
- 46Ley de Impuesto a las Ganancias (InfoLEG)
The 10 documents this page relies on most
- UIF Res. 194/2023 (B.O. 29 Sep 2023), consolidated text: gambling operators' AML rulesLaw
- RG AFIP 5228/2022 (B.O. 7 Jul 2022): online-bets tax, perception, Registro de Control OnlineRegulator
- Ley 27.346 (Dec 2016; Título III on bets), InfoLEG consolidated textLaw
- Resolución 271/2026 de la Secretaría de Industria, Comercio y de la Pequeña y Mediana Empresa, 4.8.2026 (B.O. 6.8.2026), modifica la Res. 446/2025Regulator
- Decreto 293/2022 (B.O. 2 Jun 2022): regulation of the online-bets taxLaw
- Expert review: Sofia Pelegio, written compliance audit of the Argentina reports, 19 October 2026Regulator
- RG ARCA 5791/2025 (B.O. 25 Nov 2025): amends RG 5228Regulator
- Resolución UIF 50/2011 (registración de sujetos obligados), InfoLEG consolidated text as amended to Res. UIF 37/2026Regulator
- Resolución 446/2025 de la Secretaría de Industria y Comercio (Ministerio de Economía), 29.10.2025, publicidad de bienes o servicios y de juegos y apuestas en línea (B.O. 3.11.2025)Regulator
- Decreto 95/2018 (DNU), InfoLEGLaw
Also cited on this page
- Código Penal art. 301 bis: unauthorised gambling, 3 to 6 years (InfoLEG consolidated text)
- Ley de Impuesto a las Ganancias, art. 73: 41.5% on gambling income (InfoLEG)
- Senado: expediente 26/24 CD, national gambling bill
- Cámara de Diputados: media sanción of the bill on gambling addiction and online betting (27 November 2024)
- Argentina.gob.ar: addiction recovery, SEDRONAR line 141
- normas.gba.gob.ar — verified 2026-10-19
- servicios.infoleg.gob.ar — verified 2026-10-19
138 documents in all. Request the full research report for every source, answer by answer.
Looking for the player guide?
For consumer-facing information about gambling in Argentina (tax on winnings, where to play legally, self-exclusion options), see the Argentina player guide.
Disclaimer. This page reflects the law as we understood it on 7 Nov 2026. Rules change: always check the current position with the licensing body of the jurisdiction concerned. We are not a legal adviser.