Tax Burden Reduced for Gaming Platforms

With the issuance of General Resolution 5677/2025—published in the Official Gazette on April 16, 2025—the Argentine Tax Authority amended the collection regime advance payments of Income and Personal Assets Taxes, applicable on Argentine users that purchase goods and services from abroad in foreign currency, when they pay using credit or debit cards and any equivalent payment method.

Through this new measure, foreign exchange transactions carried out by financial institutions on behalf of Argentine resident users who pay with their card for services provided abroad by certain online gaming portals or websites (listed in the Annex to the Resolution) are excluded from this collection regime.

This means that when a user in Argentina pays with their credit or debit card in gaming platforms included in the Annex to the Resolution, said 30% charge will not apply, even in cases where the payment requires the intervening financial institution to carry out a foreign exchange transaction.

The list of platforms benefited by the exclusion can be consulted in this link​. Among them are Epic Games, Steam, Playstation Network, EA Play, Microsoft, Blizzard, Riot Games, Rockstar Games, Valve, Tencent Games, among many others.

This measure came into effect on the same day it was published in the Official Gazette and applies to foreign exchange transactions made from that date onwards. In cases where the adaptation of systems by the collection agents (financial institutions and card administrators) is not available for the first billing cycle, any tax collected incorrectly will be refunded in the next statement and/or card payment settlement.