Government revenues from licenses and taxes (Argentina)

1) The Frame: Who's raising money

Argentina - federation: licensing and main payments go to jurisdictions (provinces and the city of Buenos Aires/SAVA). In parallel, federal norms apply (indirect tax on online deposits, VAT/income - where applicable). This creates a "mosaic" of rates and fees by region with a common federal superstructure.

2) Provincial revenues: An example of the largest market (PBA)

• 10% royalty/canon (from platform turnover);
• gross income tax (Ingresos Brutos) 15%.
• In addition, operators pay federal taxes (VAT, income) in cases provided for by law. According to the regulator and specialized media, in the first half of 2024, total transfers from gambling activities in the PBA exceeded $95-96 million (USD).

3) CABA: "Ingresos Brutos" rate and 2025 agenda

In the city of Buenos Aires (CABA), the Ingresos Brutos tax is a key source for online operators. In 2025, the city deputy introduced a project to double the rate for online games from 6% to 12% (at the time of publication - an initiative under consideration). This illustrates how the capital can adjust the fiscal burden independently of the PBA.

4) Federal indirect tax on online deposits

• 5% - for operators registered in the national register from Argentina;
• 10% - for non-residents/unregistered;
• up to 15% - for jurisdictions of "low taxes."
• The rules were introduced by Decree 293/2022 (implementation of the provisions of Law 27. 346/27. 591). This is a separate stream from the provincial fees in favor of the federal budget.

5) Prizes, VAT and income: where "added on top"

VAT and income tax (Impuesto a las Ganancias) apply to operators within the general taxation system - in addition to industry payments, if subject to the criteria. For PBA, this is directly noted by the regulator/media.

The taxation of winnings (lotteries/draws) for players is regulated by separate rules (e.g., Law 20. 630 and subsequent media clarifications on rates and base). The configuration differs from operator taxation and depends on the product type/threshold.

6) What makes up the fiscal "pie" online (summarize)

1. Provincial payments (license fees/canon + Ingresos Brutos at provincial/city rates).

2. Federal indirect tax on player deposits (differentiated rates 2.5-15 %/typically 5-10-15% by operator status).

3. General taxes (VAT, profit/income) - where applicable.

4. Taxes on prizes - by product (lotteries/draws).

Such a stack gives the total revenues of budgets of different levels.

7) Real receipts: what the numbers show

PBA 1H-2024: transfers from gambling activities> USD 95-96 million (against the background of a network of 4.3 thousand agencies, bingo/casinos and 6 online platforms). This money is distributed between departments and municipalities according to the established formula rules.

Country dynamics: ALEA in 2025 published a consolidated market report with an updated picture of industry revenues and trends - another confirmation that the share of online in the revenue structure is growing.

8) What matters to operators and investors

Plan by jurisdiction. The rates and tax base in the PBA ≠ CABA and may change (for example, the capital project is 6%→12%). In the models, consider the two-level load: province/city + federation.

Keep track of registers and registered/non-resident status. The federal deposit tax rate depends on this (5% versus 10 %/15%).

Player communication. Explain the fees/deductions separately (for example, when paying prizes on lotteries, a different mode applies than in casinos/bets).

State revenues from the Argentine gambling industry are formed by a combination of provincial fees and taxes (e.g. 10% canon + 15% Ingresos Brutos in PBA) and federal indirect tax on online deposits (5/10/15% by operator status), supplemented by VAT/income and tax regime on winnings. Actual revenues are already significant at the level of the largest jurisdictions (example:> USD 95-96 million per half year in PBA), and as digitalization and expansion continue. bet. ar the share of online in the fiscal base will continue to grow.

Relevance of sources: checked on October 12, 2025 (Europe/Kyiv).