Argentina modifies tax regime for online betting companies
Argentina’s Tax Collection and Customs Control Agency (ARCA) has implemented changes to the regulations—originally established in 2022—that affect registration deadlines and the application of withholding tax rates for all operators of digital gaming platforms, whether domestic or foreign.
The government introduced modifications to the Indirect Tax on Online Betting, directly impacting deadlines and withholding rates for all operators. The measure was enacted through ARCA General Resolution 5791/2025, published yesterday in the Official Gazette and signed by Agustín Rojo, ARCA’s Deputy Director of Institutional Affairs.
The resolution highlights the need to “ensure an orderly and predictable application of the aforementioned withholding regime, in order to allow obligated parties to adapt their IT systems with reasonable anticipation.”
The new rules establish that ARCA must resolve any request for registration in the Online Control Registry of the Betting System within a maximum of 60 calendar days from either the intervention and validation of the regulatory authority in the corresponding jurisdiction, or from the date of submission if that date is later.
The text clarifies that this verification “will be carried out through the ‘Games of Chance and/or Betting – Authorizing Agency’ service” using the corresponding tax ID login. If additional documentation is requested during the process, the deadline will be suspended until the applicant provides all required materials.
The resolution also redefines the procedure for publishing and updating the list of foreign operators. From now on, the list of organizers or operators of online betting and gambling services based abroad will be available to payment intermediaries through ARCA’s institutional microsite, in the “Games of Chance and Betting” section. This list will be updated periodically, in accordance with current regulations.
The resolution covers registration requests submitted before November 25, 2025. These applications will have a 60-day resolution period starting on 11/25/2025 and, while processing is underway, the general tax rates established in Article 12 of Decree No. 293/22 will apply.
Regarding notifications and the effects of registration, ARCA will inform the responsible party of the outcome. If approved, the operator will be incorporated into the registry and issued a certificate specifying the applicable withholding rate. The resolution indicates that “the withholding rate listed in the certificate will take effect on the first day of the next immediate half-month period following its issuance.” The published list will also include information such as legal name, tax ID, effective dates, registered domains, applicable rate, and jurisdiction.
The text further details how ARCA will monitor operators seeking to maintain a reduced rate for promoting local employment. Compliance with workforce-increase requirements will be verified annually.
The requirement is met if the increased annual average number of declared employees is sustained, with an additional condition: “In the final month of the period, the total number of full-time, permanent employees must be equal to or greater than that of the baseline period considered.”
https://www.yogonet.com/international/news/2025/11/27/116516-argentina-modifies-tax-regime-for-online-betting-companies