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Buenos Aires Province introduces 2% withholding on online slot winnings

The measure is expected to generate ARS35bn to ARS40bn per month for a provincial fund supporting health, education and social development programs.

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Key Points
A 2% withholding will apply to winnings from online games with immediate resolution, including virtual slots
Seven licensed platforms will act as withholding agents and file weekly declarations 
The measure implements a mechanism contained in provincial gambling legislation approved in 2018

Buenos Aires Province has introduced a 2% withholding on winnings from online games with immediate resolution, bringing into effect a provision contained in its online gambling framework since 2018. 

The measure was established through Resolution 1149/2026 and applies to successive wagers on games such as virtual slots. Players are subject to the withholding, while licensed operators will act as withholding agents through weekly sworn declarations and monthly payments.

Provincial officials estimate the measure will generate between ARS35bn ($23.7m) and ARS40bn per month. Proceeds will be directed to the Social Progress and Inclusion Fund, known as FOPIS, which finances health, education and social development programs.

The provision does not extend to every form of online gambling. It specifically covers prizes generated through successive bets on games where the result is determined immediately, rather than applying generally to sports betting or other products.

Buenos Aires Province authorised seven online gambling licences under Law 15.079 and its implementing decree. The regulator currently lists Bet365, Betano, Betsson, BetWarrior, Bplay, Sportbet and Stake as the authorised platforms operating in the province. Legal gambling domains use the .bet.ar suffix.

The withholding adds another layer to the province's existing online gambling taxation framework. Licensed operators are already subject to taxes and licence-related contributions calculated on gross gaming proceeds, defined as stakes received minus prizes paid. 

The change also comes as Buenos Aires authorities expand enforcement against unlicensed gambling. In July, a provincial cybercrime investigation resulted in an order blocking 537 illegal gambling websites. The regulator said those sites operated without the identity and age controls required of licensed platforms.

Illegal online gambling has become a wider regulatory focus across Argentina's provincial system. The Association of State Lotteries of Argentina has identified illegal platforms, underage gambling and responsible gambling controls among the principal issues facing provincial regulators in 2026.

Buenos Aires Province has also strengthened age-control and prevention measures. Its gambling regulator has expanded programs addressing gambling among young people while maintaining that authorised platforms prohibit participation by anyone under 18.

Earlier this month, the Instituto Provincial de Lotería y Casinos added Escuela Montessori and Instituto de Psicopedagogía Especial as beneficiaries of Bingo La Plata, continuing the province's use of gambling proceeds to fund social and nonprofit programs. 

Good to know

Argentina regulates gambling primarily at provincial level, with the .bet.ar domain used to distinguish authorised online gambling platforms from unlicensed sites

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