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Argentina Overhauls Online Betting Tax Rules With Timelines and Transparency Measures

The resolution gives ARCA 60 days to decide registrations to make implementation more predictable.

Overview

  • The new framework was published in the Official Gazette and takes effect upon publication, with the registration provisions beginning today, November 25, 2025.
  • An operator’s assigned rate will apply from the first day of the next half‑month after its certificate is issued, creating a defined adaptation window for platforms and intermediaries.
  • ARCA must publish and periodically update a public list of foreign operators on its dedicated “Gambling and betting” microsite to clarify who is subject to the levy.
  • Background‑check rules are narrowed to final, unserved convictions, and ARCA will conduct periodic reviews plus an annual assessment of declared staffing to determine eligibility for reduced rates.
  • Requests submitted before the rule’s start must be resolved within 60 days, and prior rates will apply provisionally until ARCA assigns new ones.