(short): Comparison with Chile and Argentina (Uruguay)

Comparison with Chile and Argentina (focus: Uruguay)

1) Markets snapshot for October 12, 2025

Uruguay. Offline casinos are the prerogative of the state (Dirección General de Casinos) according to DL 14. 335; remote online gambling is prohibited and its advertising is prohibited (Ley 19. 535/st. 244 + Decreto 366/017). FROM 12. 08. 2025 there is a single 0.75% Impuesto a las Apuestas for each rate in the halls.

Chile. On August 13, 2025, the Senate approved the draft law on the regulation of online platforms (Boletín 14. 838-03) and sent it for detailed revision; fiscal framework - IVA + 20% special tax and additional 1% for responsible play. On September 30, 2025, the Supreme Court ordered providers to block illegal sites.

Argentina. Regulation is provincial: licenses are issued by LOTBA (city of Buenos Aires), IPLyC (province of Buenos Aires), etc.; the rule "prohibited unless authorized by the competent authority" applies. The online market is developing in a number of jurisdictions (CABA, PBA, etc.), but there is no single national license.

2) Legal mode: offline vs online

Uruguay

Offline casino: "state casino" and/or concessions in tourist areas - Art. 20 DL 14. .335

Online: distance games and bets are illegal without special permission; advertising is prohibited (366/017). DNLQ regularly reminds of this.

Chile

Offline casino: licensing for land-based casinos is valid (context), Online: in 2025, the draft law was approved in general; in anticipation of the final norms, the court ordered the COI to block illegal immigrants.

Argentina

Offline and online: powers - in the provinces; CABA (LOTBA) and PBA (IPLyC) issue online licenses, often with a domain. bet. ar as a marker of legality.

3) Monopolies and licensing

Uruguay: Online sports betting is a monopoly of the state circuit through La Banca/Supermatch ("Uruguay's only bookmaker"). Other online games are prohibited. Offline casino - state/concessions (example: Enjoy Punta del Este as concessionaire Baluma S.A.).

Chile: course for a multi-operator model with licensing and a fiscal framework (20% specific tax + 1% RG) after the final adoption of the law. Before joining - blocking illegal immigrants.

Argentina: decentralized multi-operator scheme: LOTBA/CABA and IPLyC/PBA have already issued license packages; other provinces are implementing similar regimes.

4) Taxes and fees (key element comparison)

Uruguay (offline halls/casinos): a special tax on rates of 0.75% per bet (cash/chips/electronic funds); operator - holding and enumerating in DGI; the norm is consolidated by Decree 167/025.

Chile (project 2025): for online operators - IVA + 20% specific tax; additional 1% - on responsible game initiatives (draft in the Senate).

Argentina: tax picture varies by province; general principle - games allowed by the jurisdiction are subject to the same (example: CABA and PBA with their own registries/modes). Provincial competence is reviewed and doctrinally confirmed.

5) Advertising, payments and blocking

Uruguay: ban on advertising illegal online and preventive measures (366/017); in 2025, the authorities again warned media and venues.

Chile: after high-profile campaigns 2023-2025 - judicial blocking of access to illegal platforms (decision of 30. 09. 2025). In parallel, the draft law is being finalized (advertising regulations are expected within the framework of the law).

Argentina: each province has its own advertising and payment rules; a single marker has been introduced in PBA. bet. ar for legal domains, enhancing consumer clarity.

6) What it means for Uruguay's stakeholders

For State (Uruguay)

Model "offline - state/concessions; online - only sports betting through La Banca" gives high control and predictability of budget revenues (including due to 0.75% IA on bets).

Communications and law enforcement against advertising of illegal immigrants remain a key tool for hygiene of the information field.

For operators and media

In Chile, the prospect of "white" entry online when finalizing the law is possible (prepare for IVA + 20% + 1% RG and KYC/AML); but before entry - take into account locks.

In Argentina, the strategy is by province: LOTBA/CABA, IPLyC/PBA, etc.; domain. bet. ar in PBA is a sign of legality.

7) Short "cheat sheet"

• Offline: state model + concessions (DGC).
• Online: prohibited, exception - Supermatch (La Banca).
• Taxes (halls): 0.75% on each rate.

• The online project is approved in general; revision is underway.
• Fiscal: IVA + 20% special tax + 1% RG (in draft).
• Enforcement: Judicial blocking of illegals.

• Provincial regulation (LOTBA/CABA, IPLyC/PBA, etc.).
• In PBA, legal sites - with a domain. bet. ar.

• Uruguay holds a centralized model: state control of offline + monopoly on online sports betting; a new rate of 0.75% for each rate enhances fiscal predictability.
• Chile is moving towards a competitive licensed model of the online market (IVA + 20% special tax + 1% RG), while "clearing" illegal immigrants through locks.
• Argentina lives in the logic of the federal "mosaic": it all depends on the province; CABA and PBA have already set a mature standard (registries, domain. bet. ar).