Buenos Aires Regulates New 2% Online Gambling Tax
Argentina.- 10 September 2026 | www.zonadeazar.com The Provincial Institute of Lotteries and Casinos of Buenos Aires Province (IPLyC) has officially issued Resolution 1149/26, regulating the implementation of a new 2% contribution on winnings generated by immediate-resolution online games.
The regulation establishes the scope of the levy, withholding mechanisms, obligations for licensed operators and the interest and penalty regime applicable in cases of non-compliance.
Details
The contribution will apply exclusively to the amount won by players through immediate-resolution games available on digital platforms authorised within the province.
The withholding will cover both regular payouts —coin out— and extraordinary or progressive prizes —jackpots—, while the player’s original stake will be excluded from the taxable base.
The seven operators currently authorised in Buenos Aires Province —bet365, Betano, Betsson, Betwarrior, bplay, Sport.bet.ar and Stake— will have 30 calendar days to adapt their systems and formally assume responsibility for withholding and transferring the contribution.
Once this period has expired, operators will be required to submit sworn declarations with weekly settlements to IPLyC, detailing consolidated daily amounts and the corresponding taxable base.
Industry Context
The measure implements Article 137 of the Buenos Aires Province Fiscal and Tax Law, which established a contribution ranging from 1% to 3% on prizes resulting from successive bets placed on immediate-resolution games.
The provincial government ultimately set the rate at 2% and estimates monthly revenue of between ARS 35 billion and ARS 40 billion.
The funds will be distributed to municipalities across Buenos Aires Province and to the Social Progress and Inclusion Fund (FOPIS), while also supporting healthcare initiatives and programmes aimed at preventing gambling-related harm.
The new framework also introduces additional transparency requirements. Platforms must provide players with an individualised display of the total amount deducted from their winnings and incorporate that information into the audit reports of their centralised systems.
Next Steps and Impact
Licensed operators now have 30 days to complete the technical and administrative changes required to implement the withholding mechanism.
IPLyC has also established punitive interest rates for delays in transferring collected funds: 1% for delays of up to five days, 2% for delays of between five and ten days and 3% when payment is more than ten days overdue.
Administrative breaches may additionally result in fines ranging from ARS 240,092.60 to approximately ARS 2.40092 billion, depending on the seriousness of the infringement and whether violations are repeated.
The implementation of the scheme therefore introduces an additional fiscal obligation for Buenos Aires Province’s regulated online gambling market and requires operators to adjust their payment, reporting and auditing systems to comply with the new rules.
Editó: @fonta
