Guide · Section 6
Taxes
Argentina taxes at three levels. The federal government levies income tax, VAT, the bank debits and credits tax, social security, excise and customs duties, collected by ARCA. The 23 provinces and the City of Buenos Aires levy gross income tax, stamp tax and property taxes. Municipalities charge fees on activity. This section has one page per tax. We cross check against the KPMG, PwC and official investor guides but cite primary law.
- Tax system overview and calendarArgentina has a federal tax system collected by ARCA (the Customs and Revenue Agency that replaced AFIP under Decree 953/2024), plus provincial and municipal...
- Fiscal Innocence Law: simplified income tax return, statute of limitations and penaltiesLaw 27.799, commonly called the "Fiscal Innocence Law" ( Ley de Inocencia Fiscal ), was sanctioned on 26 December 2025 and published in the Boletín Oficial (BO...
- Corporate income taxResident companies pay income tax on worldwide income at a three bracket progressive scale of 25%, 30% and 35% (article 73 of the Income Tax Law as amended by...
- VATVAT (IVA) is a federal tax on sales of goods, services, imports and digital services supplied from abroad. The general rate is 21%. A 27% rate applies to...
- Withholdings, perceptions and non resident ratesArgentina relies heavily on withholding (retenciones) and advance collection (percepciones) regimes. Payments to non residents bear final income tax...
- Bank debits and credits taxLaw 25.413 levies a tax on debits and credits in Argentine bank accounts, commonly called the cheque tax. The general rate is 0.6% on each credit and 0.6% on...
- Transfer pricingTransactions with foreign related parties and with entities in non cooperating or low tax jurisdictions must follow the arm's length principle (articles 17 to...
- Tax treatiesArgentina has comprehensive double tax treaties with about two dozen countries. Treaty benefits require a residence certificate under ARCA RG 5855/2026. The...
- Payroll and social securityEmployers pay social security contributions of 18% or 20.4% plus 6% health insurance, which official guides present as 24% for SMEs and listed activities and...
- Gross income tax: overview and Convenio MultilateralGross income tax (Ingresos Brutos) is levied by each province and the City of Buenos Aires on gross turnover from activities carried on in its territory. Rates...
- Gross income tax: City of Buenos AiresGross income tax in City of Buenos Aires is administered by the Administración Gubernamental de Ingresos Públicos (AGIP). Rates for 2026 are set by the Ley...
- Gross income tax: Buenos Aires provinceGross income tax in Buenos Aires province is administered by ARBA (Agencia de Recaudación de la Provincia de Buenos Aires). Rates for 2026 are set by Ley...
- Gross income tax: CórdobaGross income tax in Córdoba is administered by the Dirección General de Rentas de Córdoba. Rates for 2026 are set by Ley Impositiva Anual 2026, Law 11.090. A...
- Gross income tax: Santa FeGross income tax in Santa Fe is administered by the Administración Provincial de Impuestos (API). Rates for 2026 are set by Ley Impositiva 2026, provincial Law...
- Gross income tax: MendozaGross income tax in Mendoza is administered by the Administración Tributaria Mendoza (ATM). Rates for 2026 are set by Ley Impositiva 2026, Law 9.680...
- Gross income tax: NeuquénGross income tax in Neuquén is administered by the Dirección Provincial de Rentas (DPR). Rates for 2026 are set by Ley Impositiva 2026, Law 3.541. The law sets...
- Stamp tax by province coming soon
- Municipal fees coming soon
- Individuals and personal assets tax coming soon
- Customs, import and export duties coming soon
- Excise taxes coming soon
- Tax incentives (RIGI, RIMI, knowledge economy, mining) coming soon
- Procedure, audits and the National Tax Court coming soon
- Gross income tax: other 18 provinces coming soon
Last updated: 24 Oct 2026