Americas
Argentina
No single federal regulator - each of the 23 provinces and the City of Buenos Aires (Ciudad Autonoma de Buenos Aires) licenses and regulates gambling independently. Key provincial bodies include Loteria de la Ciudad de Buenos Aires (LOTBA) and the Instituto Provincial de Loteria y Casinos de Buenos Aires (IPLyC).
Regulations & Licensing
Casino
MixedOnline Casino
MixedBetting
MixedOnline Betting
MixedLottery
RegulatedBingo
MixedKey Legislation
- Provincial gambling and lottery laws (varies by jurisdiction)
- City of Buenos Aires online gaming licensing framework (LOTBA)
- Province of Buenos Aires online gaming licensing regime (IPLyC)
- Santa Fe Law 14.427 (online sports betting licensing, 2025)
- Decree No. 293/2022 - RCOSA online gambling tax registry
Online Gambling
Allowed
- Online casino (in provinces with a licensing regime, e.g. CABA, Buenos Aires)
- Online sports betting (in licensed jurisdictions)
- Online bingo (where locally authorized)
- State-run online lottery products
Prohibited
- Unlicensed offshore operators (foreign licenses not recognized)
- Online gambling in provinces without an enabling framework (e.g. Santiago del Estero bans online betting)
Taxation
Online gambling indirect tax (RCOSA registry)2.5%-15%
Sports betting turnover tax~5% of gross turnover (varies by province)
GGR tax on online casino~5% GGR (varies by province)
Corporate income tax25%-35%
VAT21%
License validity: Varies by province - e.g. 5 years (renewable once) in CABA; up to 15 years (non-renewable) in Buenos Aires Province
Land-Based Gambling
Allowed
- Land-based casinos (provincially licensed)
- Land-based sports betting / horse racing betting
- Bingo halls
- State lottery outlets
Prohibited
- Unlicensed land-based gambling operations
Taxation
Provincial gaming/GGR taxVaries by province
Licence feesSet individually per province
Corporate income tax25%-35%
License validity: Set individually by each province
Regulation data is editorial and for information only — not legal advice.
