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 Argentina · Question 05 of 11

# Tax: What is the tax take?

Mixed · Probable · AI-generated · [Back to full Argentina report →](https://advennt.io/jurisdictions/argentina/)

Key section parameters

| Jurisdiction | Argentina (AR) |
|---|---|
| Regulator | Provincial Licensing Authorities (LOTBA / IPLyC / 24 sub-national regulators) |
| Favourability | Mixed |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |

Summary answer

Taxation is GGR-based and layered: a federal online gambling tax raised from 2% to 5%, plus provincial GGR taxes. CABA/LOTBA collects roughly 10% of gaming revenue; Buenos Aires Province imposes 25% GGR. IVA (21%) applies to PSP services, not to winnings. AFIP General Resolution 5228 governs the fed…

## Full section analysis

Taxation is GGR-based and layered: a federal online gambling tax raised from 2% to 5%, plus provincial GGR taxes. CABA/LOTBA collects roughly 10% of gaming revenue; Buenos Aires Province imposes 25% GGR. IVA (21%) applies to PSP services, not to winnings. AFIP General Resolution 5228 governs the federal tax, payable every 15 days; as of 2024 the federal collection registry is not yet operational.
