Argentina: Indirect Tax on online betting in Law 27346

On 1 January 2017, Law 27346, including indirect tax on online betting, entered into force. The Law establishes a nationwide tax on bets made within the country through digital platforms. The tax applies to all types of digital games of chance and bets that are developed or operated using the Internet network, regardless of the server's location used to offer these services. The tax rate is set at 2% on the gross value of each bet, and the Law gives the Executive branch the power to increase the rate by up to 50%, or decrease it.