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Sub-national
Latin America

Buenos Aires Province (Argentina): gambling regulation and licensing

Provincia de Buenos Aires

Part of Argentina

  • Online sports bettingRegulated
  • Online casinoRegulated
  • Online pokerRegulated
  • Horse race bettingRegulated
Regulator
Instituto Provincial de Lotería y Casinos
Headline tax
See Taxation
Licence required
Yes
Last verified
15 Oct 2026

Summary

The Province of Buenos Aires, a jurisdiction separate from the Autonomous City of Buenos Aires, regulates online gambling under Title VIII of Law 15.079 of 2018 and Decree 181/2019. The Instituto Provincial de Lotería y Casinos (IPLyC) is the authority, and the law caps the market at seven licences, one per licensee. The 2019 call drew 14 bids and in December 2020 the IPLyC granted seven licences of 15 years, not extendable. Foreign companies could only bid in a temporary joint venture with an Argentine company holding at least 15%, and each licensee paid a one-off fixed charge of ARS 65 million and posted a performance guarantee of ARS 130 million. Licences cover online casino games and slots, sports and other event betting (political events excluded), virtual games and horse racing; lotteries need a separate authorisation. The IPLyC lists seven sites, all on .bet.ar domains: bet365, Betano, Betsson, BetWarrior, bplay, Sportsbet and Stake. The tax burden is layered: 8% of gross revenue (stakes less prizes) goes to the municipalities and the Province, licensees pay a 2% canon, the 2026 Tax Law charges gross receipts tax at 15% on online gambling, including on non-resident providers, and a federal tax on players' net deposits applies on top. Players must be 18, registered and domiciled or located in the Province, and recipients of state social programmes are barred. Advertising needs IPLyC authorisation for each request. Unlicensed operation is a federal crime under Criminal Code art. 301 bis and a provincial offence under Law 13.470, which also penalises players. Law 15.627 of October 2026 requires licensees to pay their staff through Banco de la Provincia.

Common pitfalls

Confusing the Province with the City of Buenos Aires: they have different regulators, licences and taxes, and operators active in both run separate sites. Assuming foreign operators can apply alone: they need an Argentine joint venture partner with at least 15%. Assuming licences can be renewed: the 2019 call made them non-extendable. Reading the 8% share as the whole tax bill: the 2% canon, 15% gross receipts tax and the federal deposit tax also apply. Advertising, even through media or affiliates, without a specific IPLyC authorisation.

Key facts

Regulator
Instituto Provincial de Lotería y Casinos (IPLyC)
Regulator type
Sub-national body
Headline tax
See Taxation
Licence required
Yes
Minimum age
18+
Tax base
Several layers. Law 15.079 art. 171 allocates 8% of gross revenue (utilidad bruta: total staked less prizes paid; the 2019 call terms also deduct operator bonuses within the IPLyC's limit) to the municipalities and to the Province's general revenue, and the operator keeps the remainder after a canon of 2% of monthly gross revenue paid to the IPLyC (art. 173; Decree 181/2019). Licensees must also register for gross receipts tax (Ingresos Brutos, art. 154(d)), charged at 15% on online gambling services under the 2026 Tax Law (Law 15.558 art. 20, code 920004); the base defined in the Fiscal Code for this activity was not checked. Non-resident providers of online gambling to users domiciled in the Province are taxed at 15% (Fiscal Code art. 184 bis; Law 15.558 art. 134). A federal tax on players' net deposits applies on top (Law 27.346 Title III ch. II).
Capital
La Plata
Currency
ARS
Official languages
Spanish

How to get a gambling licence in Buenos Aires Province

The regulator is Instituto Provincial de Lotería y Casinos (IPLyC).

We record 1 licence type for Buenos Aires Province: the Online gaming licence (licencia de juego on line).

For the Online gaming licence (licencia de juego on line), the application fee is ARS 5,500,000 (as of 13 May 2019).

Applications
Closed at present
Time to licence
The only call so far took about 19 months: opened by Resolution 1043/2019 in May 2019, bids received on 25 June 2019, licences granted by Resolution 795/2020 on 29 December 2020.
Local presence
A local company or establishment is required; sites must use a .bet.ar domain.
Financial guarantee
Performance guarantee of ARS 130 million for the first 12 months, which may be an insurance policy and may be updated yearly in line with the canon (Bases ch. V; Decree 181/2019 Anexo II art. 12), plus third-party civil liability insurance before operations begin (Anexo II art. 14). Licensees must hold an account at Banco de la Provincia de Buenos Aires (Law 15.079 art. 163).

Licence fees in Buenos Aires Province

Licence typeApplication feeAnnual feeTerm
Online gaming licence (licencia de juego on line)ARS 5.5 million right to take part in the 2019 call (Resolution 1043/2019 art. 3); a one-off fixed charge (Cargo Fijo Único) of ARS 65 million, paid 40% on signing, 40% after one year and 20% after two years (Bases ch. IV(h); Resolution 795/2020 art. 3); and a monthly canon of 2% of gross revenue (Decree 181/2019 Anexo I art. 173), on top of the 8% of gross revenue allocated to municipalities and the Province (Law 15.079 art. 171).ARS 5,500,000 (as of 13 May 2019)Not yet verified15 years from signing the licence agreement, not extendable (Resolution 1043/2019 art. 1)

Built from the record on this page, last verified 15 Oct 2026. The Licensing and Taxation sections carry the full detail and sources.

Licensing

Licence required
Yes
Application window
Closed
Local establishment required
Yes
Local server required
Not yet verified
Local domain required
.bet.ar
Licence cap
7
Active licences
7 (as of 15 Oct 2026)
Typical time to licence
The only call so far took about 19 months: opened by Resolution 1043/2019 in May 2019, bids received on 25 June 2019, licences granted by Resolution 795/2020 on 29 December 2020.
Bank guarantee or bond
Performance guarantee of ARS 130 million for the first 12 months, which may be an insurance policy and may be updated yearly in line with the canon (Bases ch. V; Decree 181/2019 Anexo II art. 12), plus third-party civil liability insurance before operations begin (Anexo II art. 14). Licensees must hold an account at Banco de la Provincia de Buenos Aires (Law 15.079 art. 163).
Testing labs accepted
Gaming Laboratories International LLC (GLI), BMM International LLC, e-Gaming Compliance Services Limited (eCOGRA), Gaming Associates Europe Limited
Notable licensees
bet365, Betsson (Casino de Victoria S.A. and Betsson Malta Holding Limited UT, a 2020 licensee), Stake (Dynamo Tyche and Hotel Casino Tandil S.A. UT), Betano, BetWarrior, bplay, Sportsbet
Certification requirements
Software, equipment and systems must be approved (homologados) by the IPLyC, which may accredit third-party certifiers (Law 15.079 art. 155); certifying laboratories must be on the IPLyC register under Resolutions 220/2019 and 932/2021, and the technical rules are in Resolution 791/2019.
Barriers to entry
The market is capped at seven licences, one per licensee, and all seven are taken; the 2019 licences run for 15 years and cannot be extended. Foreign companies may only take part through a temporary joint venture (UTE) with an Argentine company holding at least 15% (Law 15.079 art. 151), and the 2019 call required foreign members to hold an online licence, two years' experience and USD 100 million in net worth. Operators must be domiciled in the Province, use a .bet.ar domain, and since October 2026 pay their staff through Banco de la Provincia. The seven 2020 licensees were joint ventures pairing Argentine companies with Will Hill Limited, Hillside (New Media Malta) PLC, Playtech Software Limited, Cassava Enterprises (Gibraltar) Limited, Stars Interactive Limited, Intralot International Limited and Betsson Malta Holding Limited; the IPLyC's current list shows bet365, Betano, Betsson, BetWarrior, bplay, Sportsbet and Stake.

Licence types

  • Online gaming licence (licencia de juego on line)

    Scope
    All online games listed in Decree 181/2019 Anexo I art. 147 (gaming machines, casino games, virtual game betting, horse racing and real-event betting excluding political events) for players domiciled in the Province or playing from a device located there, on a .bet.ar domain; lotteries need a separate IPLyC authorisation.
    Term
    15 years from signing the licence agreement, not extendable (Resolution 1043/2019 art. 1)
    Application fee
    ARS 5,500,000 as of 13 May 2019
    Fee basis
    ARS 5.5 million right to take part in the 2019 call (Resolution 1043/2019 art. 3); a one-off fixed charge (Cargo Fijo Único) of ARS 65 million, paid 40% on signing, 40% after one year and 20% after two years (Bases ch. IV(h); Resolution 795/2020 art. 3); and a monthly canon of 2% of gross revenue (Decree 181/2019 Anexo I art. 173), on top of the 8% of gross revenue allocated to municipalities and the Province (Law 15.079 art. 171).
    Renewal terms
    Not extendable under the 2019 call. Law 15.079 art. 159(b) allows renewal only where the call's bases provide for it. A licence may be assigned only with IPLyC consent (art. 152).

Taxation

Headline GGR tax
Not yet verified
Effective date
1 Jan 2026
Withholding mechanism
The federal online betting tax is charged on the player and collected by the payment intermediary as a perception agent, settled every 15 days (Law 27.346 Title III ch. II arts. 2 and 3). For non-resident online gambling providers, the provincial gross receipts tax falls on the user as substitute taxpayer and local entities that process payments abroad act as collection agents (Fiscal Code art. 184 quinquies, as replaced by Law 15.558 art. 96).
Tax base
Several layers. Law 15.079 art. 171 allocates 8% of gross revenue (utilidad bruta: total staked less prizes paid; the 2019 call terms also deduct operator bonuses within the IPLyC's limit) to the municipalities and to the Province's general revenue, and the operator keeps the remainder after a canon of 2% of monthly gross revenue paid to the IPLyC (art. 173; Decree 181/2019). Licensees must also register for gross receipts tax (Ingresos Brutos, art. 154(d)), charged at 15% on online gambling services under the 2026 Tax Law (Law 15.558 art. 20, code 920004); the base defined in the Fiscal Code for this activity was not checked. Non-resident providers of online gambling to users domiciled in the Province are taxed at 15% (Fiscal Code art. 184 bis; Law 15.558 art. 134). A federal tax on players' net deposits applies on top (Law 27.346 Title III ch. II).

Earmarked levies

  • Provincial and municipal share of gross online revenue: 8% of gross revenue (stakes less prizes) (Municipalities of the Province by the single distribution coefficient, and the Province's general revenue for education, promotion and social assistance (Law 15.079 art. 171))
  • IPLyC canon: 2% of monthly gross revenue (the law sets a floor of 2%) (Instituto Provincial de Lotería y Casinos, with a share to the municipalities (Law 15.079 art. 173; Decree 181/2019))
  • Gross receipts tax (Ingresos Brutos) on online gambling: 15%, for licensed operators (code 920004) and for non-resident providers serving users domiciled in the Province (Province of Buenos Aires (ARBA))
  • Federal indirect tax on online betting: 5% of the player's net deposits; halved where the operator has genuine investment in Argentina; 10% where a foreign party is involved and 15% where that party is in a non-cooperative or low-tax jurisdiction (National Government)

Compliance

Minimum age
18+
KYC timing
At registration, before an account is opened
AML regime
Licensees must comply with national anti-money laundering Law 25.246 as reporting subjects and prevent money laundering (Law 15.079 art. 154).
Deposit limits
Operators must offer a function for players to set deposit limits (Law 15.079 art. 165(1)).
Session limits
An alert must tell a player who has been logged in for more than three hours, repeated every further hour; players can ask for temporary or permanent exclusion or time restrictions (Law 15.079 art. 165).
Central monitoring system
Operators must meet the IPLyC's online control specifications, which must allow it to record all operations, check plays and participants at any time and reconstruct them (Law 15.079 art. 157); the IPLyC may require a technological contingency plan and play must stop while the system is unavailable (Decree 181/2019 Anexo I art. 157).
KYC requirements
Players must register with the licensee, giving name, identity document and address; the licensee must verify the data quickly against the databases the IPLyC designates, and keep it for five years after the relationship ends (Law 15.079 art. 162). One gaming account per player per licensee (art. 163). Licensees must check that applicants are over 18, not on the self-exclusion register, and domiciled in the Province or using a device located there; recipients of national or provincial social programmes may not play (Decree 181/2019 Anexo I art. 161).
Stake limits
Not yet verified
Mandatory player messaging
Operators' home pages must show that they hold an IPLyC licence (Law 15.079 art. 154(c); Decree 181/2019 art. 153) and the warning "El juego compulsivo es perjudicial para la salud" with the free help line (Law 15.131 arts. 10 and 11). Game rules must be available in Spanish (Law 15.079 art. 164).
Reporting obligations
A licensee may suspend an account suspected of illegal winnings only with IPLyC approval and must report its suspicions to the authorities (Law 15.079 art. 166). Licensees must run a complaints channel on their website and pass reports to the IPLyC within 48 hours (Decree 181/2019 Anexo I arts. 161 and 165). Self-exclusion requests must be applied immediately and passed to the IPLyC register (art. 165).
Game content restrictions
Sports betting must return at least 80% of the total staked over a year (Law 15.079 art. 172). Under the 2019 call terms, bonuses and credits granted by the operator may not exceed 15% of annual net win (Bases, citing Resolution 791/2019 Anexo II).

Advertising

Advertising permitted
Yes
Affiliate rules
Any advertising network, agency, audiovisual or electronic service, media outlet or information society service that carries gambling advertising must check that the advertiser holds an IPLyC licence and the authorisation for that advertising, and must refuse it otherwise; the IPLyC publishes the list of licensed operators for this purpose (Law 15.079 art. 160).
Sponsorship rules
Sponsorship is subject to the same prior IPLyC authorisation as advertising (Law 15.079 art. 160).
Bonus advertising rules
Promotions made through credits or bonuses may not exceed the limits the IPLyC sets (Decree 181/2019 Anexo I art. 160); the 2019 call terms capped bonuses at 15% of annual net win.
Mandatory warnings
"El juego compulsivo es perjudicial para la salud", with the free help line number (Law 15.131 arts. 10 to 12).
Penalties for breach
Fines of 2 to 40 modules and/or suspension of the advertising for breaching Law 15.131 (art. 15); arrest of one month to one year and/or fines of 50 to 500 minimum public-sector salaries for promoting unauthorised gambling (Law 13.470 art. 4).

Restrictions

  • Advertising, sponsorship or promotion of online games or their operators is prohibited without IPLyC authorisation, which is given request by request (Law 15.079 art. 160; Decree 181/2019 Anexo I art. 160).
  • Authorised advertising must promote good gambling practice, may not be aimed at minors or feature them, may not be abusive, misleading or unfair, and may not mislead about the nature of the game (Decree 181/2019 Anexo I art. 160).
  • Operators' websites must carry the warning "El juego compulsivo es perjudicial para la salud" and the free help line on the home page (Law 15.131 arts. 10 and 11).
  • Promoting or offering unauthorised gambling is a provincial offence (Law 13.470 art. 4(1)(b)).

Payments

Credit card ban
No
Crypto stance
Not yet verified
Permitted methods
Cash, Bank transfer, Credit card, Debit card, Other methods authorised by the IPLyC
Local rails
Banco de la Provincia de Buenos Aires (licensee account mandatory under Law 15.079 art. 163)
Payment blocking regime
No provincial payment blocking regime was found. Granting loans or any other credit to players is an infraction (Law 15.079 art. 169(e)).

Enforcement

ISP blocking
Not yet verified
DNS blocking
Not yet verified
Payment blocking
Not yet verified
App store takedowns
Not yet verified
Administrative penalties
Licensees: warning, fines of up to 400, 1,000 or 2,000 minimum salaries of the provincial public administration for minor, serious and very serious infractions, suspension of up to 30 days, revocation and temporary disqualification (Law 15.079 art. 170; Decree 181/2019 Anexo I arts. 168 and 170).
Criminal penalties
Three to six years in prison for operating or organising games of chance without authorisation (Criminal Code art. 301 bis). Provincial offences: arrest of one month to one year and/or fines of 50 to 500 minimum salaries for organising, financing, promoting or selling unauthorised gambling, two months to two years for taking part in an association to do so (Law 13.470 art. 4).
Operator liability
Unauthorised operators commit the federal crime in Criminal Code art. 301 bis and provincial offences under Law 13.470, which also punishes anyone who helps or cooperates with them (art. 5); legal persons are fined, with directors jointly liable (art. 3). The IPLyC runs an anonymous reporting tool for illegal sites and their promotion.
Player liability
Placing prohibited bets is punishable by arrest of 1 to 30 days and/or a fine of 1 to 10 minimum public-sector salaries (Law 13.470 art. 7).

Timeline

  1. 3 Dec 2018

    The provincial Legislature passes Law 15.079, whose Title VIII regulates online gaming

  2. 13 Dec 2018

    The Legislature passes Law 15.131 creating the self-exclusion register

  3. 25 Mar 2019

    Decree 181/2019 regulates online gaming and the licence call procedure

  4. 13 May 2019

    IPLyC Resolution 1043/2019 calls for up to seven 15-year licences

  5. 25 Jun 2019

    The IPLyC receives 14 bids

  6. 29 Dec 2020

    IPLyC Resolution 795/2020 grants seven online gaming licences

  7. 8 Sept 2021

    The IPLyC signs the licence agreement with the Playtech, Dynamo Tyche and Hotel Casino Tandil joint venture

  8. 29 Aug 2024

    The IPLyC authorises the assignment of that licence to the Dynamo Tyche and Hotel Casino Tandil joint venture

  9. 15 Dec 2025

    Law 15.558, the 2026 Tax Law, sets gross receipts tax on online gambling at 15%

  10. 12 May 2026

    IPLyC Resolution 668/2026 authorises the Stake brand on stake.bet.ar

  11. 26 May 2026

    The national Executive presents a bill on gambling addiction and illegal online gambling

  12. 2 Oct 2026

    Law 15.627 is published, requiring online licensees to pay staff through Banco de la Provincia

Outlook

No new licences are possible while the seven-licence cap is filled; the 2020 licences run for 15 years from their agreements, the one documented here signed in September 2021, so the market's composition changes only through assignments and brand changes approved by the IPLyC, as with Stake in May 2026. Law 15.627, in force from October 2026, requires licensees to move staff payroll to Banco de la Provincia. Nationally, the Executive's May 2026 bill targeting payment, domain and advertising channels used by illegal operators would add federal enforcement tools; it had not been enacted.

Frequently asked questions

Who regulates online gambling in the Province of Buenos Aires?
The Instituto Provincial de Lotería y Casinos (IPLyC), under Title VIII of Law 15.079 and Decree 181/2019. It grants licences, approves advertising and keeps the licence and self-exclusion registers.
How many licences are there and can a new operator apply?
The law caps licences at seven and all seven are held, so no new licence is available. The 2020 licences run for 15 years and are not extendable; changes happen through IPLyC-approved assignments and brand changes.
Do foreign operators need a local partner?
Yes. A foreign company may only operate through a temporary joint venture (UTE) with an Argentine company holding at least 15%, and the licensee must be domiciled in the Province.
What taxes and charges apply?
8% of gross revenue to the municipalities and the Province, a 2% monthly canon to the IPLyC, gross receipts tax at 15% in 2026, and the federal tax on players' net deposits. Licensees also paid a one-off fixed charge of ARS 65 million.
What is the minimum age and is there self-exclusion?
18. The IPLyC keeps a self-exclusion register shared with online operators; inclusion lasts two years, and licensees must check it at registration and offer deposit limits and exclusion tools.
Is a provincial licence valid in the City of Buenos Aires?
No. The City is a separate jurisdiction regulated by Lotería de la Ciudad de Buenos Aires under its own permits.
How much does a gambling licence cost in Buenos Aires Province?
For the Online gaming licence (licencia de juego on line), the application fee is ARS 5,500,000 (as of 13 May 2019). Last verified 15 Oct 2026.
Is online gambling legal in Buenos Aires Province?
Online casino and online sports betting are both legal for licensed operators in Buenos Aires Province. The status of every vertical is at the top of this page. Last verified 15 Oct 2026.
How long does it take to get a gambling licence in Buenos Aires Province?
The only call so far took about 19 months: opened by Resolution 1043/2019 in May 2019, bids received on 25 June 2019, licences granted by Resolution 795/2020 on 29 December 2020. Last verified 15 Oct 2026.

iGT 25 companies with ties to Buenos Aires Province

The iGT 25 iGaming stock index →

Glossary and directory

Sources

Source tiers. Tier 1: the law, official gazette, licence register or regulator itself. Tier 2: other official sources such as ministries, parliaments, courts and statistics agencies. Only tier 1 and tier 2 sources can support a fact on their own.

  1. Law 15.079 (Tax Law 2019), Title VIII, Regulation of online gaming (updated text including Law 15.627)

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026Published 11 Dec 2018
  2. Decree 181/2019 regulating Title VIII of Law 15.079 (Anexo I) and the general regime for licence calls (Anexo II)

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026Published 25 Mar 2019
  3. Juego Online: rules, licence call documents and authorised operators

    Instituto Provincial de Lotería y Casinos, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026
  4. IPLyC Resolution RESOL-2019-1043-GDEBA-IPLYCMJGM calling for up to seven online gaming licences

    Instituto Provincial de Lotería y Casinos (document linked from its online gaming page) (translated)

    Tier 1Accessed 15 Oct 2026Published 13 May 2019
  5. Particular Terms and Conditions of the online gaming licence call (IF-2019-12124040-GDEBA-IPLYCMJGM)

    Instituto Provincial de Lotería y Casinos (document linked from its online gaming page) (translated)

    Tier 1Accessed 15 Oct 2026Published 13 May 2019
  6. IPLyC Resolution RESO-2020-795-GDEBA-IPLYCMJGM granting seven online gaming licences

    Instituto Provincial de Lotería y Casinos (document linked from its online gaming page) (translated)

    Tier 1Accessed 15 Oct 2026Published 29 Dec 2020
  7. IPLyC Resolution RESO-2026-668-GDEBA-IPLYCMGGP authorising Dynamo Tyche, Hotel Casino Tandil S.A. UT to use the Stake brand

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026Published 12 May 2026
  8. Law 15.558, Tax Law (Ley Impositiva) for 2026

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026Published 15 Dec 2025
  9. Law 15.627 amending Laws 11.018, 11.536 and 15.079 (payment of gaming staff through Banco de la Provincia)

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026Published 2 Oct 2026
  10. Law 13.470 on the prevention and repression of illegal gambling

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026
  11. Law 15.131 on the prevention of and assistance for compulsive, problem or pathological gambling

    Sistema de Información Normativa, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026
  12. Programa de Prevención y Asistencia al Juego Compulsivo: self-exclusion

    Instituto Provincial de Lotería y Casinos, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026
  13. Denuncias: reporting illegal gambling

    Instituto Provincial de Lotería y Casinos, Provincia de Buenos Aires (translated)

    Tier 1Accessed 15 Oct 2026
  14. Law 27.346 (updated text): Title III ch. II, indirect tax on online betting, and art. 10 inserting art. 301 bis into the Criminal Code

    InfoLEG, Ministerio de Justicia de la Nación (translated)

    Tier 1Accessed 15 Oct 2026Published 27 Dec 2016
  15. El Gobierno nacional presentó un proyecto para prevenir la ludopatía

    Gobierno de la República Argentina (argentina.gob.ar)

    Tier 2Accessed 15 Oct 2026Published 26 May 2026

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This page is industry reference information and not legal advice.

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