Taxation of operators and players (Argentina)

Taxation of operators and players in Argentina

Base: federation + "mosaic" of provinces

Argentina - federation: there are no uniform "national" bets for the entire gambling market. In addition to federal taxes, each Buenos Aires Province and City (CABA) imposes its own fees and regulations. The general industry rule is "games are prohibited if not allowed," enshrined in legal reviews of the country.

What players pay

1) Indi-rect tax on online betting and gaming

• basic 5%, 2.5% - for residents registered in the online register and with "genuinas investments," 10% - non-residents, 15% - if the operator is in a low/zero taxation jurisdiction.
• The rules are established by Decree 293/2022 and AFIP RG 5228/2022 (clarified by RG 5386/2023).

Who pays? Economically - the player (interest is withheld from the deposit), but the intermediary operator/provider calculates and transfers.

2) Prize tax (lotteries/draws/predictions, not horse racing)

Federal Ley 20. 630: Organizer withholds tax on winnings and transfers to the budget. The current rate of history is 31% (evolutionarily increased from 25 %/30%). There are small thresholds/exceptions and special modes for small charity raffles. The fee is extended by law until 2072.

What operators pay

1) Impuesto a las Ganancias (federal income tax) - casino/slot specials

The AFIP sets an increased rate of 41.5% for casino operating gambling revenue and electronic gaming machine betting (as opposed to the overall scale for the rest of the revenue).

2) Ingresos Brutos (IIBB) - provincial gross receipts tax

• In a number of provinces, reduced rates are used for the sale of lotteries and permitted games (benchmark ~ 4%). For casinos/halls, there are double-digit rates (for example: La Pampa - 10% for casinos), which illustrates the spread across the country. The specific rate is determined by the local tax code and the annual tax law.

Individual provinces and CABA publish their own IIBB tables/regulations (e.g. Santa Fe - base 4.5% for a range of services; special alicuots may operate for game types). Always check the local mode.

3) Online specificity

For online operators, the above federal individual tax on deposits (deduction from the player, administration - operator/intermediary) applies. In addition, each jurisdiction that has legalized online can introduce its fees/canons (licenses, minimum guarantee payments, etc.) within the framework of its laws (e.g. BA Province - Decree 181/2019 to Law 15. 079; Córdoba — Ley 10. 793 and its modifications).

4) Other taxes/fees (as applicable)

Tasas/canons on licenses/concessions (provincial), Impuesto al Cheque (debit/credit on accounts) - pan-Argentine bank tax, applicable not only to gambling, Advertising/agency networks - local fees and administrative fees are possible. (Specificity is set by each jurisdiction and concession/permit agreement.)

Who is responsible for what: practical roles

AFIP (federal): administers online deposit tax and special modes on Impuesto a las Ganancias for casinos/slots. Publishes industry guides/FAQs.

Provinces/SAVA: determine IIBB rates, royalties and local fees; online - their own regulations (LOTBA - CABA; IPLyC BA; Lotería de Córdoba et al.).

Mini-cases (what it looks like "live")

The player replenishes the account online from a resident operator included in the register: 2.5% or 5% will be withheld from replenishment (under the terms of Decree 293/2022/AFIP). Non-residents have 10 %/15%.

The player wins the lottery: the organizer will withhold 31% from the "net prize" and transfer it to the budget; the player has no obligation to declare this particular tax (the organizer is a tax agent).

Casino/slot operator: Operating profits fall under the 41.5% Impuesto a las Ganancias (federally) + IIBB rate of its province + licensing canons/contract fees.

Frequent questions

Are "ordinary" player winnings (in casinos/bets) subject to personal income tax?

As a rule, there is no separate personal income tax with such winnings; key taxes in this part are the federal fee on deposits online (deduction on replenishment) and the prize tax for lotteries/draws (deducted by the organizer). For individual situations - see AFIP clarifications and local regulations.

Why do deductions differ between operators?

Due to operator status (resident/non-resident/low-tax jurisdiction) and province (different IIBB rates and local charges).

Is there a single "national rate" on IIBB?

No, it isn't. IIBB - provincial tax; the range for rates and objects of taxation is different (example variability: La Pampa 10% for casinos; according to lotteries often ~ 4%). Check local tax law for the current year.

Compliance checklist (operators)

1. AFIP circuit: registration in the Register of Online Betting Control, setting up deductions under RG 5228/2022 (and changes to RG 5386/2023).

2. Provincial block: IIBB calculation by place, accounting for local bets for lotto/casino/online; recheck the tax law every year.

3. Licenses/canons: in SAVA/VA/Cordoba, etc. - comply with the terms of local laws/decrees and treaties (for example, BA: Decree 181/2019, Córdoba: Ley 10. 793).

4. UX design: Transparent prompts about deposit deductions (2.5-15%) and links to policies/registries are a requirement of good practice and reduce disputes.

In Argentina, the tax "architecture" of gambling is federal rules + provincial rates. For players, the key: deduction from online deposits and 31% for lotteries/draws (held by the organizer). For operators - a special rate of 41.5% on income tax for casinos/slots, plus IIBB and local canons at the place of license. Any exit or game strategy should be based on the specific province/SAA and current AFIP acts.

References/norms: AFIP - section "Juegos de azar y apuestas" (online collection, casino profits), Decree 293/2022 and RG 5228/2022 (with RG 5386/2023), Ley 20. 630 (prize tax), provincial acts on Ingresos Brutos and online regulation (BA: Decree 181/2019; Córdoba: Ley 10. 793).