Argentina Updates Online Betting Tax Rules for 2025

Argentina has overhauled its Indirect Tax on Online Betting through ARCA’s General Resolution 5791/2025, aiming to streamline compliance for both domestic and foreign operators. The update clarifies registration timelines, verification procedures and perception rate applications under the 2022 framework.

Key Changes to Registration and Verification
Operators submitting to the Online Betting Control Registry can now expect their applications to be resolved within 60 calendar days, starting either from the regulator’s validation or the operator’s submission date, whichever is later. Verification will be conducted via the “Juegos de azar y/o apuestas Organismo Habilitante” service, with the timeline paused if additional documentation is requested.

Centralized Publication of Foreign Operators
The reform introduces a centralized and regularly updated list of foreign operators, accessible to payment intermediaries via ARCA’s official microsite. This ensures accurate fiscal withholdings and better oversight of international operators.

Transitional Measures for Pending Applications
Operators with applications submitted before 25 November 2025 will have their cases resolved within 60 days from that date. During this transition, perception rates under Article 12 of Decree 293/22 remain applicable.

Notifications and Certificates
Approved operators will receive a certificate specifying their applicable perception rate, effective from the first day of the subsequent half-month period. Published registries will now include company name, CUIT number, validity dates, domains, applicable rates and jurisdiction, promoting transparency.

Employment-Linked Eligibility for Reduced Rates
The updated rules tie reduced perception rates to employment metrics. Companies must maintain an average annual workforce above baseline and ensure the number of full-time permanent employees at period-end matches or exceeds the baseline. This encourages stable local employment while linking tax benefits to real economic contributions.

Greater Predictability and Regulatory Clarity
Resolution 5791/2025 aims to create a predictable and transparent regulatory environment, enhancing efficiency and fairness in Argentina’s digital gaming market. Clear timelines, structured public registries and employment-focused incentives are designed to strengthen compliance and support the sector’s sustainable growth.