The Argentine government has enacted a law that levies an 8% tax on all foreign platforms and apps providing digital services. The list includes OTTs operating in Argentina such as Netflix, Apple TV+ and Amazon Prime Video, as well as apps such as Spotify, AirBnb and Tinder.

The Social Solidarity and Production Reactivation in a State of Public Emergency Act imposes a 30% tax on the purchase of products from and payments for services rendered by companies that have their domicile outside Argentina, but the tax levied on digital platforms and apps is lower because they are liable to pay VAT (Value Added Tax).

There was a similar tax in Argentina between 2012 and 2015 that levied this type of services, although there was not any reduced rate.