Excise taxes (impuestos internos) and fuel taxes in Argentina

Key rules

A. General framework of the excise law (LII Title I)

1. Taxed goods. LII art. 1 (as replaced by Law 27.467 art. 83, BO 4 December 2018) lists tobacco; alcoholic beverages; beer; non alcoholic beverages, syrups, extracts and concentrates; insurance; mobile and satellite telephone services; luxury objects; and motor vehicles and engines, recreational or sports boats and aircraft. The Infoleg note to art. 1 records that Law 27.802 art. 195 removed insurance, mobile and satellite services, luxury objects and vehicles, boats and aircraft. Chapter VII (formerly "other goods", arts. 33 and 34) was repealed by Law 27.467 art. 84 for taxable events from 1 January 2019.
2. One stage only. Each excise is charged at a single stage of circulation (LII art. 2, first paragraph), the expendio: any transfer under any title, customs clearance for consumption of imports, and the importer's later transfer. The old luxury goods chapter (Chapter VIII) was the exception, taxed at every stage (LII art. 35). For tobacco and alcoholic beverages, every exit from the factory or bonded warehouse is presumed, unless proven otherwise, to be a transfer (LII art. 2, second paragraph). For non alcoholic drinks (art. 26) only the transfer by the manufacturer, the importer or whoever orders the production is taxed (LII art. 2, third paragraph).
3. Taxpayers. The manufacturer, importer or fractionator, or the person on whose account goods are made (LII art. 2, sixth paragraph). Intermediaries who cannot justify their purchases with documents identifying the seller become liable for the tax, and tobacco products in that situation are seized (interdicción) until the tax is paid (LII art. 2, ninth and tenth paragraphs, the latter added by Law 27.430 art. 100).
4. Self consumption and inventory differences. Goods consumed inside the factory are taxed, and so are inventory differences beyond the tolerances fixed by the tax agency unless the taxpayer proves a cause other than a sale (LII art. 2, fourth paragraph).
5. Retail price goods. Where the base is the consumer price, it is the price fixed and reported by the taxpayer under ARCA rules. Intermediaries may not raise that price and must display current price lists; breaches are punished under the LPT, including closure under LPT art. 40 (LII art. 2, last three paragraphs, added by Law 27.430 art. 100).
6. Unsuitable reported price. Since Law 27.742 (BO 8 July 2024) art. 229, a reported consumer price that is at least 20% below the price found in ARCA's market survey is not a valid base, and ARCA's price is used instead, unless the taxpayer proves that its price is a market price (LII, unnumbered article after art. 2). Decree 658/2024 (BO 23 July 2024) art. 7 lets ARCA ask other public bodies to help survey cigarette prices (new second paragraph of Reg. LII art. 10).
7. Base: net sale price on the invoice. Except for cigarettes, each excise is computed on the net sale price shown on the invoice (LII art. 4, first paragraph). Deductible items are (a) cash discounts and rebates, (b) financing interest and (c) the VAT debit, provided they relate directly to taxed sales, are shown on the invoice and are booked (LII art. 4, second and third paragraphs). Returned goods may also be deducted.
8. No deduction of the excise itself: the gross up. "In no case" may any amount be deducted for the excise or other taxes on the operation, except VAT, nor for freight when the sale is agreed with delivery at destination (LII art. 4, fourth paragraph). The excise therefore sits inside its own base. If P is the net invoice price and t the nominal rate, the excise is t × P and the seller keeps P × (1 − t). To reach a target price net of excise N, the invoice must show N / (1 − t). See Table 2.
9. Container and content. For goods taxed on the consumer price, no separate value may be assigned to the container; the whole is taxed, unless containers are lent under a loan for use contract (comodato) (LII art. 5, first and second paragraphs).
10. Free transfers and own consumption. Free transfers are taxed on the value used in ordinary sales of similar products or the normal market value; for a free transfer of an imported product with no market value, the base is presumed to be double the import base (LII art. 5, third paragraph). Own products consumed are taxed on the price charged to third parties (LII art. 5, fourth paragraph).
11. Related party sales. Where sales go through or to persons or companies economically linked to the taxpayer (by capital, management or profit sharing), the tax is computed on the highest sale price obtained, and the agency can collect from the linked company too (LII art. 6, second paragraph). Linkage is presumed when the linked company absorbs all or a category of the taxpayer's sales, or buys almost all of a category from the same taxpayer (LII art. 6, third paragraph). This catches the common structure where a foreign brand sells through a captive local distributor.
12. Toll manufacturing. A person who orders goods made by a third party can credit the excise paid at the previous stage on the same goods, without creating a refundable balance (LII art. 6, fourth and fifth paragraphs).
13. Imports. Before customs clearance the importer pays the rate on 130% of the customs value used for import duties plus all taxes on or because of the import, including the excise itself (LII art. 7, first paragraph). The importer's later sale is taxed again under the general rule, with the import excise as a credit, never producing a refundable balance (LII art. 7, second paragraph). Classification and base follow the customs treatment (LII art. 8). Imported products are taxed exactly like domestic ones (LII art. 9). Customs (now part of ARCA) collects the tax on definitive imports (LII art. 14).
14. Exports and ship's stores. Domestic products are exempt when exported or loaded as stores (rancho) on ships and aircraft in international traffic, if the tax has not yet arisen. If it has, the tax is refunded or credited once the export is documented, and the excise on taxed raw materials incorporated in exported goods is also creditable (LII art. 10).
15. Generic exemptions do not apply. General exemptions from "taxes" in other laws do not cover the excise unless they name it expressly (LII art. 12).
16. Monthly self assessment. The tax is assessed and paid per calendar month on a sworn return in the official form; the agency may require shorter periods for some taxes. Cigarette manufacturers in the tobacco growing areas get up to 20 extra calendar days to pay for goods leaving the factory (LII art. 13).
17. Procedure. The LPT governs the excise, and ARCA applies, collects and audits it (LII art. 14).
18. Executive powers. The Executive may raise rates by up to 25%, or reduce or suspend them temporarily, when the situation of an industry so requires, but no increase may exceed a rate of 75% on the base (LII, unnumbered article after art. 14, with paragraph added by Law 27.430 art. 102). This is the power behind the many temporary vehicle decrees listed in Table 4.
19. Tax stamps and verification systems. The Secretariat of Finance may require goods taxed under arts. 15, 16, 18, 23 and 33 to carry fiscal control instruments (stamps). Sales without them are presumed fraudulent (LII art. 3). Since Law 27.430 art. 101, ARCA may also require electronic production metering in manufacturing plants, with closure as a possible sanction. Secretariat of Finance Resolution 102/2026 (BO 1 September 2026) art. 1 requires direct or indirect marking systems for products taxed under arts. 15, 16, 18 and 23 (cigarettes, cigars, other tobacco and spirits), with specifications set by ARCA. Existing stamps under Resolution 104/2000 remain valid until ARCA's replacement system applies to each product (art. 2), on ARCA timetables (art. 3).

B. Tobacco (LII Title II, Chapter I)

1. Cigarettes: 73% of the retail price. Domestic and imported cigarettes pay 73% of the retail price to the consumer, including taxes, excluding VAT (LII art. 15, as replaced by Law 27.742 art. 230). Decree 658/2024 records that Law 27.742 raised the rate from 70% to 73% and removed the fixed minimum tax on cigarettes. Cigarettes must be sold in packs under conditions set by the Executive.
2. Cigars and cigarillos: 20%, with a minimum. Cigars (cigarros) and cigarillos (cigarritos) pay 20% of the base, with a minimum of ARS 10 per cigar and ARS 20 per pack of 20 cigarillos, prorated for other pack sizes (LII art. 16, first to third paragraphs). These minimums are indexed quarterly by the CPI from January 2018 (LII art. 16, fourth paragraph, as replaced by Law 27.742 art. 231). ARCA updates them in January, April, July and October using the CPI of the quarter ending the month before, with effect from the first day of the second following month (Reg. LII, unnumbered article after art. 36, as replaced by Decree 658/2024 art. 9). The Executive may raise them by up to 25% or cut them by up to 10%. The current indexed minimums are published by ARCA (unconfirmed). Other tobacco manufactures not expressly listed pay 70% (LII art. 16, last paragraph).
3. Stamps on cigars. Each sales unit of cigars and cigarillos must carry the fiscal stamp; a pack with no stamp or a broken one is conclusively presumed untaxed for its full capacity, and the holder is liable (LII art. 17).
4. Loose, cut and pipe tobacco: 25%, with a minimum. Tobacco for consumption in leaf, stripped, cut, shredded, snuff, rope, tablets or ends pays 25%, with a minimum of ARS 40 per 50 grams, indexed like the cigar minimum (LII art. 18, as amended by Law 27.742 art. 232). Manufacturers that use taxed tobacco can credit the tax paid on it.
5. Transport and stock without documents. Moving or holding processed tobacco without proper documents is fined at the cigarette rate on the surveyed price, converting grams to cigarettes at 0.80 grams per cigarette, with seizure until payment (LII, first and second unnumbered articles after art. 20, the first as replaced by Law 27.742 art. 233). The price used is that of the best selling category in ARCA's survey (Reg. LII, first unnumbered article after art. 34, added by Decree 658/2024 art. 8).
6. Registration and import restrictions. Tobacco businesses must enrol in the national register created by Law 26.467 (LII, unnumbered article after art. 21). Imports of processed tobacco are allowed only to persons registered in the excise who have declared activity codes 120091 (cigarette manufacturing) or 120099 (other tobacco products), unless ARCA authorises otherwise (LII, second unnumbered article after art. 21, added by Law 27.430 art. 108).

C. Alcoholic beverages (LII Title II, Chapter II)

1. Scope. All beverages with 10° GL or more of alcohol by volume, whether distilled or not, excluding wine (LII art. 23).
2. Rates (LII art. 23, as replaced by Law 27.430 art. 109):
3. (a) whisky: 26%;
4. (b) cognac, brandy, ginebra, pisco, tequila, gin, vodka or rum: 26%;
5. (c) others by strength: first class, 10° to 29° and fractions: 20%; second class, 30° and over: 26%.
6. Chain credit. Manufacturers and fractionators that use taxed beverages as input can credit the excise paid on them (LII art. 23, last paragraph). The Executive regulates essences that can be used to make spirits (LII art. 24).

D. Beer (LII Title II, Chapter III)

1. 14%, or 8% for craft beer from MSMEs. Beer pays 14%. Craft beer made by businesses that qualify as micro, small or medium enterprises under Law 25.300 art. 1 pays 8%. Beer of up to 1.2° GL is exempt (LII art. 25, as replaced by Law 27.430 art. 111).

E. Non alcoholic drinks, syrups and concentrates (LII Title II, Chapter IV)

1. 8% general rate. Non alcoholic drinks, carbonated or not; drinks below 10° GL (excluding wine, cider and beer); fruit and vegetable juices; syrups, extracts and concentrates for soft drinks; products for preparing non alcoholic drinks; and mineral, mineralised or flavoured waters, carbonated or not, pay 8% (LII art. 26, first and second paragraphs, as replaced by Law 25.239).
2. Half rate (4%). The rate is cut by 50% for (a) non alcoholic drinks made with at least 10% fruit juice (5% for lemon) of the same botanical genus as the flavour on the label, and (c) mineral, mineralised or flavoured waters (LII art. 26, third paragraph). Inciso (b), syrups with at least 20% juice, is recorded by Infoleg as left without effect by Decree 1035/2000 for the period to 31 December 2001 only (unconfirmed).
3. Energy drinks: 10%. Drinks with caffeine and taurine defined in arts. 1388 and 1388 bis of the Argentine Food Code pay 10% (LII art. 26, last paragraph, added by Law 27.430 art. 110).
4. Exemptions. Subject to conditions set by the Executive: syrups sold as medicinal or veterinary products, pure vegetable juices, milk or whey based drinks, non carbonated herb based drinks, and pure fruit juices and their concentrates (LII art. 26, sixth paragraph). Drinks prepared at the moment of sale and consumption (for example a bar mixing a drink to order) are not taxed (seventh paragraph). Classification follows the Food Code (eighth paragraph).
5. Credit for concentrate users. Bottlers that use taxed syrups or concentrates can credit the excise paid on them (LII art. 26, fifth paragraph).

F. Chapters repealed in 2026: insurance, mobile services, luxury goods, vehicles, boats and aircraft

1. Repeal. Law 27.802 (Labour Modernisation Law, BO 6 March 2026), Title XXV "Reduction of the tax burden", art. 195, eliminated the excise on insurance (Chapter V, arts. 27 to 29 and unnumbered articles), mobile and satellite telephone services (Chapter VI, arts. 30 to 32), luxury objects (Chapter VIII, arts. 35 to 37) and motor vehicles and engines, recreational or sports boats and aircraft (Chapter IX, arts. 38 and 39), from the first day of the month after the law's entry into force. Art. 217 provides that, unless stated otherwise, the law enters into force on publication. The Infoleg note to LII art. 1 reflects this.
2. What those chapters provided before 1 April 2026 (useful for audits of earlier periods, still open under the statute of limitations):
3. Insurance: 1 per thousand on premiums of local insurers, 2.5% on workplace accident insurance, and 23% on premiums paid to insurers abroad for persons or property in Argentina, payable by the insured if the foreign insurer had no authorised branch (LII arts. 27 and 28). Life, personal accident, agricultural and certain group health policies were exempt (LII, unnumbered article after art. 29).
4. Mobile and satellite services: 5% of the amount billed to the user, including prepaid cards and top ups, payable by the provider (LII arts. 30 to 32).
5. Luxury objects: 20% at every stage on precious and semiprecious stones, pearls, objects made with platinum, palladium, gold, silver, crystal, jade, ivory, amber and similar materials, gold or silver coins with additions, fur garments, and knotted carpets and tapestries, with exemptions for scientific instruments, religious objects, wedding rings and official medals (LII arts. 35 to 37).
6. Vehicles: statutory tiers of 20% and 35% for cars, camping vehicles and engines, and 20% and 30% for motorcycles, with peso thresholds indexed quarterly by the wholesale price index (LII art. 39, as replaced by Law 27.541 art. 50). Decree 84/2024 (BO 25 January 2024) set, until 31 December 2024, an exempt band up to ARS 19,826,151 (US$ 12,677.38), 20% above that and below ARS 36,602,126 (US$ 23,404.39), and 35% from that amount for cars (art. 38 a), b) and d)); and for motorcycles an exempt band up to ARS 5,324,463 (US$ 3,404.61), 20% up to ARS 6,826,234 (US$ 4,364.88) and 30% above. Decree 50/2025 (BO 31 January 2025) then suspended the 20% tier for cars, motorcycles and boats, cut the 35% tier to 18% and the 30% motorcycle tier to 15%, for taxable events to 30 June 2027. Law 27.802 overtook it. The peso thresholds in force between January 2025 and March 2026 were ARCA's indexed figures (unconfirmed).
7. Practical consequence. For new car, boat, jewellery and insurance contracts from 1 April 2026 there is no federal excise. Prices, insurance premium invoices and telephone bills should no longer show it. Dealers and insurers with taxable events in March 2026 still file the March 2026 return (unconfirmed).

G. Electronic products and Tierra del Fuego

1. Legal basis. The excise on electronic products is not in the LII. It sits in art. 70 and Planilla Anexa II of the LII 1979, which Law 24.674 art. 2 (as replaced by Law 27.430 art. 121) keeps alive for "the products included in the Planilla Anexa to art. 70". Law 26.539 (BO 23 November 2009) art. 1 replaced that Planilla Anexa II and art. 2 added art. 71, allowing the Executive to adjust the tariff positions in the list without changing the universe of goods. Decree 979/2017 (BO 29 November 2017) is recorded by Infoleg as amending the tariff positions.
2. Rates and the Tierra del Fuego differential. The general rate for listed electronic goods and the reduced or zero rate for goods made in Tierra del Fuego under the Law 19.640 regime are set by art. 70 of the LII 1979 and by decrees under the Executive's power to reduce rates. Investors evaluating electronics assembly in Ushuaia or Río Grande should obtain the current art. 70 text and decrees before modelling margins.

H. Laws 27.742 and 27.743 (2024 fiscal package)

1. Law 27.742 (Bases Law, BO 8 July 2024), Title VIII, Chapter I "Tobacco" (arts. 229 to 233): ARCA price where the reported price is 20% below market; cigarette rate to 73% with no fixed minimum; CPI indexation of cigar and tobacco minimums; and the fine for moving tobacco without documents.
2. Law 27.743 (Fiscal Measures, BO 8 July 2024) does not change excise rates. It matters in two ways. (a) Consumer tax transparency: from 1 January 2025, anyone selling to final consumers must show in published prices the final price and the price net of VAT and other national indirect taxes with the legend "PRECIO SIN IMPUESTOS", and receipts must show VAT and the other national indirect taxes included in the price, under penalty of closure under LPT art. 40 (Law 27.743 art. 99). Excise and fuel taxes are "national indirect taxes" in that sense (unconfirmed). (b) Asset regularisation: those who joined the regime were released from excise and VAT that could apply to the operations that generated the regularised funds (Law 27.743 art. 34(c)(2)). The commonly cited reference to "recent rate changes by decree and Law 27.743" is otherwise not supported by the sources: the 2024 rate changes came from Law 27.742, and the 2025 vehicle changes from Decree 50/2025.

I. Fuel tax (LCL Chapter I)

1. Taxable event and products. A single stage tax on the onerous or free transfer of the domestic or imported products in LCL art. 4, and on products consumed by the taxpayer, except fuel used only in producing hydrocarbons and products used to make other taxed products (LCL art. 1). The event occurs on delivery, invoice or equivalent act, whichever is first; on withdrawal for own use; when untaxed stock is found in the hands of transporters or holders; and on unexplained inventory differences (LCL art. 2, as replaced by Law 27.430 art. 131).
2. Imports. Importers pay an advance of the tax with customs clearance, collected by ARCA together with duties and VAT, at the fixed amount in force at that time, and credit it when they resell (LCL art. 2).
3. Taxpayers. Definitive importers, and companies that refine, produce, process or obtain liquid fuels or other hydrocarbon derivatives directly or through third parties. Transporters, depositaries and holders who cannot document that the products were taxed or exempt are liable for the tax (LCL art. 3, as replaced by Law 27.430 art. 132).
4. Fixed amounts. The tax is a fixed amount in pesos per unit (LCL art. 4, as replaced by Law 27.430 art. 133). The base amounts are in Table 5. They are indexed by quarter by the CPI, cumulatively from January 2018. Mixtures that qualify as gasoline pay the rate for gasoline above 92 RON. Alcohol blends (alconaftas) pay only on the gasoline component; biodiesel and bioethanol blends pay on the fossil component; pure biofuels are not taxed (LCL art. 4, last two paragraphs).
5. Indexing mechanics. ARCA updates the amounts in January, April, July and October, using the CPI variation for the calendar quarter ending the previous month, and the updated amounts apply from the first day of the second month after the update (Decree 501/2018, Annex, art. 7, as described in the recitals of Decree 617/2025) (unconfirmed).
6. Executive powers and border zones. The Executive may raise the amounts by up to 25% or cut them by up to 10%, generally or by region (LCL art. 5, as replaced by Law 25.745). It may also set lower amounts for gasoline and gas oil sold in border areas to correct exchange rate asymmetries (LCL art. 4, fourth paragraph).
7. Exemptions (LCL art. 7): (a) exports; (b) stores for ships and aircraft in international traffic and fishing vessels; (c) solvents, turpentine, virgin naphtha and similar cuts used as raw material in chemical and petrochemical processes listed by the Executive, for companies that own the plants; and (d) Patagonian zone: gasoline (art. 4 a) and b)) sold for consumption in Neuquén, La Pampa, Río Negro, Chubut, Santa Cruz, Tierra del Fuego, the Partido de Patagones (Buenos Aires) and the Departamento de Malargüe (Mendoza) is exempt, while gas oil, diesel oil and kerosene sold there pay a reduced fixed amount of ARS 2.246 per liter, indexed by the CPI from January 2018 (LCL art. 7(d), as replaced by Law 27.430 art. 135). Use for a non qualifying purpose triggers the tax that would have applied, plus interest (LCL art. 7, second paragraph). The zone is policed through a registry of origin and destination and control posts (LCL, unnumbered article after art. 7).
8. Chain credit. Taxpayers can credit ICL invoiced to them by another taxpayer (LCL art. 9, as replaced by Law 27.430 art. 138). Users of solvents and turpentine for industrial non fuel purposes outside art. 7(c) can obtain a refund under a regime the Executive may set (LCL, first unnumbered article after art. 9).
9. Sunset. Chapters I and II apply until 31 December 2035 (Law 27.430 art. 145).

J. Carbon dioxide tax (LCL Chapter II)

1. Scope and amounts. A single stage tax on the products in LCL art. 11: the same fuels as the ICL plus fuel oil, petroleum coke and mineral coal (LCL arts. 10 and 11, as replaced by Law 27.430 art. 139). Base amounts are in Table 5, indexed quarterly by the CPI from January 2018. The Executive may raise them by up to 25% for environmental or energy policy reasons (LCL art. 11).
2. Taxpayers. Importers, refiners and producers as in the ICL, and producers of mineral coal (LCL art. 12). Taxpayers can credit CO2 tax invoiced by another taxpayer.
3. Taxable event as for the ICL, including import advances (LCL art. 13).
4. Exemptions. Exports; international ship and aircraft stores and fishing vessels; petrochemical raw materials; and fuel oil used for maritime cabotage (LCL, first unnumbered article after art. 13). There is no Patagonian exemption for the CO2 tax: the art. 7(d) zone rule is in Chapter I only. Pure biofuels are not taxed. The fuel sanctions regime of Chapter VI also applies (second unnumbered article after art. 13).

K. Administration, credits for users, revenue sharing and penalties

1. Monthly returns. Both taxes are governed by the LPT and administered by ARCA. The fiscal period is monthly, on sworn returns, except the import advance (LCL art. 14, as replaced by Law 27.430 art. 140). ARCA may set inspections, registration, documentation, laboratory analysis, deadlines and advance payments.
2. Agriculture, mining and fishing: 45% against income tax. Farmers and agricultural contractors (tillage, sowing and harvesting) can credit 45% of the ICL contained in gas oil bought in the year and used in their own farm machinery against income tax on that activity. The credit cannot create a refundable balance and is capped at the ICL in force at year end times the liters deducted as an expense in the previous year's return; increases in volume must be justified. Mining and sea fishing operators have the same 45% credit for gas oil used directly in extraction and fishing. Unused credit carries forward one year only (LCL art. 15, as replaced by Law 27.430 art. 141).
3. Transport: 45% against VAT. Companies providing public passenger or freight transport by land, river or sea can credit 45% of the ICL (Chapter I, not the CO2 tax) contained in gas oil bought in the period and used in the vehicles providing the service, against VAT, with unlimited carry forward until used (LCL, first unnumbered article after art. 15, as replaced by Law 27.430 art. 142). The Executive may suspend these credits after consulting a congressional committee (LCL, third unnumbered article after art. 15).
4. Revenue sharing. ICL revenue, and CO2 revenue on the fuels in art. 11 a) to i), go 10.40% to the Treasury, 15.07% to the housing fund (FONAVI), 10.40% to provinces, 28.69% to social security, 4.31% to the water infrastructure trust, 28.58% to the transport infrastructure trust and 2.55% to public transport compensation (LCL art. 19, as replaced by Law 27.430 art. 143). CO2 tax on fuel oil, coke and coal is shared under the general federal sharing law (LCL art. 23 bis). Provinces that adhered may tax fuel with gross income tax only within an overall cap of 3.5% for manufacturing and retail combined, with at most 1% at the manufacturing stage (LCL art. 22) (unconfirmed).
5. Criminal penalties. Adulterating fuels, or knowingly buying, holding, selling or storing adulterated fuel, carries 1 to 6 years of prison and a fine of 4 to 10 times the total price of the product; diverting exempt or refunded fuel to another use carries the same penalty (LCL arts. 28 and 29). Negligent versions carry 1 month to 1 year and 2 to 6 times the price (LCL art. 30). Federal courts have jurisdiction (LCL art. 33). The energy authority can also impose administrative fines measured in liters of premium gasoline: 500 to 4,500,000 liters for safety and environmental breaches, 250 to 1,600,000 liters for quality breaches and 100 to 150,000 liters for information breaches (LCL, unnumbered article after art. 33, added by Law 26.022).
6. Chemical markers. ARCA RG 5835/2026 (BO 20 April 2026) replaced RG 3388 and makes the marker and reagent system compulsory for taxpayers that sell exempt or reduced rate fuels to operators in the industrial destination regime (RG 4311) and the geographic destination regime (RG 4772), for distributors and buyers in that chain, and for service station owners (RG 5835 art. 1). Taxpayers must mark exempt cuts with homologated markers (art. 2).

Step by step

A. Starting to manufacture or import excise goods

1. Classify the product. Check the tariff position and, for drinks, the alcohol content (10° GL threshold, LII art. 23) and the Food Code definition (LII art. 26). For energy drinks check Food Code arts. 1388 and 1388 bis. For electronics check Planilla Anexa II to art. 70 of the LII 1979 (unconfirmed).
2. Register. Add the excise tax (impuestos internos) to your CUIT tax registrations through ARCA's online registration service, with Clave Fiscal level 3 or higher (unconfirmed). Tobacco businesses must also join the national register of Law 26.467 (LII, unnumbered article after art. 21) and declare activity codes 120091 or 120099 before importing processed tobacco.
3. Fiscal control. For cigarettes, cigars, loose tobacco and spirits, obtain fiscal stamps or the marking system ARCA requires under Secretariat of Finance Res. 102/2026 and the ARCA implementation timetable. Plants may have to install production metering (LII art. 3).
4. Price reporting (cigarettes). Report retail prices to ARCA in the form it sets and make sure distributors display the price lists (LII art. 2) (unconfirmed).
5. Imports. At clearance, the customs declaration includes the excise on 130% of the customs value plus import taxes (LII art. 7). Keep the import documentation to support the credit on resale.
6. Invoice correctly. Show the net price; deductions for cash discounts and financing interest must appear on the invoice and be booked (LII art. 4). Since 1 January 2025, retail tickets must show VAT and other national indirect taxes included in the price (Law 27.743 art. 99).
7. Monthly return. By the due date in the ARCA calendar, file the monthly excise sworn return and pay, crediting excise paid at import or on taxed inputs (LII arts. 7, 13, 18, 23, 26) (unconfirmed).
8. Exports. Document the export to obtain the exemption or refund and to credit excise on taxed raw materials (LII art. 10).

Cost to do it. ARCA charges no fee to register or file. Typical costs are professional fees for classification and monthly returns, stamps or markers, and metering equipment for producers (unconfirmed). Registration is online and can be done in days once the CUIT and Clave Fiscal exist; tobacco registration and authorisation to import may take longer (unconfirmed).

B. Refiners and fuel importers

1. Register for the ICL and CO2 tax with ARCA and, where relevant, in the industrial destination regime (RG 4311) or geographic destination regime (RG 4772) cited in RG 5835/2026 art. 1.
2. Apply the amount in force on the date of each taxable event (LCL art. 2), including the monthly deferred increment (Table 5).
3. Mark exempt cuts with homologated markers (RG 5835/2026 art. 2).
4. File the monthly return. The Infoleg note to LCL art. 12 records that RG 4905/2021 required the program "COMBUSTIBLES LÍQUIDOS, Versión 4.1" for returns under RG 4233 from the December 2020 period (unconfirmed).

C. Fleet operators, transport companies and farmers (users)

1. Buy on proper invoices. You do not file the fuel taxes, but the credits require invoices from a registered seller. Keep records of liters consumed per vehicle or machine.
2. Transport companies (VAT credit). Each month compute 45% of the ICL contained in gas oil used in vehicles providing the transport service and credit it in the VAT return; excess carries forward without limit (LCL, first unnumbered article after art. 15) (unconfirmed).
3. Farmers, contractors, mining, fishing (income tax credit). In the annual income tax return, credit 45% of the ICL in qualifying gas oil, capped as in LCL art. 15.
4. Patagonian buyers. Buy only from registered operators in the zone regime; fuel diverted outside the zone or to other uses pays the full tax plus interest (LCL art. 7).

Cost to do it. No filing fee. The main cost is record keeping per vehicle; the credits are claimed in returns already filed.

Costs and timelines

Table 1. Excise rates in force (October 2026)

Table 2. The gross up in one line per rate

Formula: excise = t × invoice price. Price needed to keep a net amount N after excise = N / (1 − t). Equivalent rate on the net amount = t / (1 − t).

The 73% line is only an illustration of the arithmetic: the cigarette base is the retail price including other taxes except VAT, not the manufacturer's invoice.

Table 3. Fuel and CO2 tax: base amounts set by Law 27.430 (pesos per unit, indexed by CPI from January 2018)

Source: Law 27.430 arts. 133 and 139, tables published by Infoleg as images ley27430-3.jpg and ley27430-4.jpg, transcribed.

Table 4. Statutory full indexation reference amounts (computed, not ARCA's published amounts)

Computation by the editor's draft, not an official figure: base amount × (national CPI June 2026 ÷ national CPI December 2017) = base × (11,826.4103 ÷ 124.7956) = base × 94.7662. June 2026 is the last quarter whose update could be in effect in October 2026 under the mechanics in rule 46 (update made in July 2026, effective from 1 September 2026). CPI values from the INDEC series file (national general level). These are the amounts that would apply with no deferral at all. Because Decree 617/2025 and its amendments defer part of the 2024, 2025 and 2026 updates, the amounts actually charged in October 2026 are lower (unconfirmed).

Table 5. Monthly deferred increments in force, September 2025 to October 2026 (pesos per liter)

The increments are added to the amounts otherwise in force. Each row is the increment for the period shown; the columns are ICL art. 4, ICL Patagonian differential art. 7(d), and CO2 art. 11.

Note that the monthly increment is not cumulative from row to row: each decree sets the increment over the base amounts for that period. The jump in July 2026 and the fall in August 2026 reflect the inclusion of a new quarterly update in the schedule and its partial deferral (unconfirmed).

Table 6. Deadlines and periods

Table 7. Timeline of norms (with BO dates)

Worked examples

All examples are illustrations. Where an input is an assumption it is labelled.

Example 1. Imported whisky: excise at customs and on the first sale

Facts (assumptions). An Argentine distributor imports 1,200 bottles of whisky (750 ml). Customs value (CIF): US$ 10 per bottle, US$ 12,000 in total. Exchange rate for customs: ARS 1,563.90 per US$, the 23 Oct 2026 dólar MEP rate used only to keep the example simple. Import duty: 20% assumed. Other import charges and VAT perceptions are left out of the art. 7 base for simplicity (unconfirmed).

Step 1. Customs value and duty.

• CIF value: 12,000 × 1,563.90 = ARS 18,766,800 (US$ 12,000).
• Import duty 20%: ARS 3,753,360 (US$ 2,400).
• Subtotal X = ARS 22,520,160 (US$ 14,400).

Step 2. Excise at customs (LII art. 7). The base is 130% of (X + excise). With the 26% whisky rate (LII art. 23(a)):

• E = 0.26 × 1.30 × (X + E), so E = 0.338 X / (1 − 0.338) = 0.338 × 22,520,160 / 0.662.
• E = ARS 11,498,208.58 (US$ 7,352.27).
• Check: base = 1.30 × (22,520,160 + 11,498,208.58) = ARS 44,223,879.15 (US$ 28,277.95); 26% of it = ARS 11,498,208.58.
• The excise at import equals 61.3% of the CIF value. That is the effect of the 130% uplift plus the tax being in its own base.

Step 3. First sale in Argentina (LII arts. 2, 4, 7). The importer sells the 1,200 bottles to a wholesaler for ARS 48,000,000 net of VAT (US$ 30,692.50), that is ARS 40,000 per bottle (US$ 25.58).

• Excise on the sale: 26% × 48,000,000 = ARS 12,480,000 (US$ 7,980.05). The excise cannot be deducted from its own base (LII art. 4, fourth paragraph).
• Credit for the excise paid at import (LII art. 7, second paragraph): ARS 11,498,208.58.
• Excise payable in the monthly return: ARS 981,791.42 (US$ 627.78).
• The importer keeps, net of excise, ARS 35,520,000 (US$ 22,712.45), that is ARS 29,600 per bottle (US$ 18.93). Total excise per bottle: ARS 10,400 (US$ 6.65).

Step 4. If the sale price were lower. Had the importer sold at ARS 40,000,000 (US$ 25,577.08), the excise on sale would be ARS 10,400,000, below the import credit of ARS 11,498,208.58. The difference of ARS 1,098,208.58 is not refundable and, on a literal reading of art. 7, is lost to the extent it relates to the bottles sold (LII art. 7, second paragraph: "in no case may that computation give rise to a balance in favour") (unconfirmed). This is why importers model the art. 7 base before fixing the local price.

Step 5. Pricing with the gross up. If the importer needs ARS 29,600 per bottle after excise, the invoice price must be 29,600 / (1 − 0.26) = ARS 40,000 (US$ 25.58). VAT is then added on top of the invoice price (unconfirmed).

Example 2. Domestic cigarettes: retail price base and the 20% survey test

Facts (assumptions). A domestic manufacturer sells 10,000 packs of 20 cigarettes in a month. The retail price it reports to ARCA is ARS 4,000 per pack (US$ 2.56), VAT included. The VAT included in the retail price is assumed to be 21/121 of the price (unconfirmed).

Step 1. Base (LII art. 15). Retail price including taxes, excluding VAT: 4,000 / 1.21 = ARS 3,305.79 per pack (US$ 2.11). VAT removed: ARS 694.21.

Step 2. Excise. 73% × 3,305.79 = ARS 2,413.22 per pack (US$ 1.54). For 10,000 packs: ARS 24,132,231.40 (US$ 15,430.80). The excise is 60.3% of the retail price including VAT.

Step 3. The 20% test (LII, unnumbered article after art. 2). Suppose ARCA's survey finds the brand sells at ARS 5,200 (US$ 3.33). 80% of that is ARS 4,160 (US$ 2.66). The reported ARS 4,000 is more than 20% below the survey price, so it is not a valid base, and ARCA's price applies unless the manufacturer proves its price is a market price.

• New base: 5,200 / 1.21 = ARS 4,297.52.
• Excise: 73% × 4,297.52 = ARS 3,137.19 per pack (US$ 2.01); for 10,000 packs ARS 31,371,900.83 (US$ 20,060.04).
• Extra excise from the survey price: ARS 7,239,669.43 (US$ 4,629.24) for the month.

If the survey had found ARS 4,900, the threshold would be ARS 3,920 and the reported ARS 4,000 would stand.

Step 4. Distribution. Retailers cannot charge more than the reported price and must display price lists; breach exposes them to LPT sanctions including closure (LII art. 2).

Example 3. Fuel taxes in one full tank (October 2026)

Facts. A car owner in Buenos Aires buys 50 liters of premium gasoline (above 92 RON) on 20 October 2026.

Step 1. The deferred increment in force (sourced). For taxable events from 1 August to 31 October 2026 the increments are ARS 10.572 of ICL and ARS 0.648 of CO2 tax per liter (Decree 693/2026 art. 1, as extended by Decree 1126/2026 art. 1).

• Increment per liter: 10.572 + 0.648 = ARS 11.22 (US$ 0.0072).
• Increment in the tank: 50 × 11.22 = ARS 561.00 (US$ 0.36).

Step 2. The amount otherwise in force. The total tax per liter is ARCA's published amount for October 2026 plus the increment (unconfirmed).

Step 3. Statutory reference (computed). With no deferral at all, the indexed amounts (Table 4) would be ARS 637.40 (ICL) + ARS 39.04 (CO2) = ARS 676.44 per liter (US$ 0.4325). In a 50 liter tank: 50 × 676.44 = ARS 33,822 (US$ 21.63). The tax actually paid in October 2026 is below this figure because of the deferrals.

Step 4. Patagonia. The same tank bought in Neuquén is exempt from ICL on gasoline (LCL art. 7(d)) but pays the CO2 tax: at the reference amount, 50 × 39.04 = ARS 1,952 (US$ 1.25), plus the CO2 increment of 50 × 0.648 = ARS 32.40.

Step 5. From 1 November 2026. Unless a new decree intervenes, the full remaining increase from the 2024, 2025 and first half 2026 updates applies (Decree 617/2025 art. 1, second paragraph, as replaced by Decree 1126/2026 art. 2). Pump prices will reflect it only to the extent refiners pass it on.

Example 4. A logistics fleet: monthly fuel tax cost and the 45% VAT credit

Facts (assumptions). A freight transport company with 20 trucks in the Buenos Aires metropolitan area buys 60,000 liters of gas oil in October 2026 (3,000 liters per truck), all used to provide freight services. It is registered for VAT.

Step 1. Deferred increment (sourced). Gas oil increments for August to October 2026: ICL ARS 9.511 and CO2 ARS 1.084 per liter (Decree 693/2026 art. 1, as extended).

• Increment: 60,000 × (9.511 + 1.084) = ARS 635,700 (US$ 406.48) for the month.

Step 2. Total tax at the statutory reference (computed, upper bound). Using Table 4:

• ICL: 60,000 × 393.09 = ARS 23,585,400 (US$ 15,081.14).
• CO2: 60,000 × 44.82 = ARS 2,689,200 (US$ 1,719.55).
• Total: ARS 26,274,600 (US$ 16,800.69) a month, or ARS 315,295,200 (US$ 201,608.29) a year.

Step 3. The 45% VAT credit (LCL, first unnumbered article after art. 15). Only the ICL counts, not the CO2 tax.

• Credit: 45% × 23,585,400 = ARS 10,613,430 (US$ 6,786.51) a month at the reference amount.
• Net fuel tax cost after the credit: 26,274,600 − 10,613,430 = ARS 15,661,170 (US$ 10,014.18) a month.
• If the company's VAT debit for the month is smaller than the credit, the excess carries forward without limit.

Step 4. Recompute with ARCA's real amount. With ARCA's October 2026 gas oil amount A (ICL) and C (CO2) per liter (unconfirmed): monthly tax = 60,000 × (A + C); VAT credit = 0.45 × 60,000 × A. The structure of the calculation is the same; only the per liter amounts change.

Step 5. The same fleet in Patagonia. If the trucks fill up in Chubut under the zone regime, the ICL is the reduced zone amount (reference ARS 212.84 per liter) while the CO2 tax is unchanged: 60,000 × (212.84 + 44.82) = ARS 15,459,600 (US$ 9,885.29) a month at the reference amounts, plus the zone increment of 60,000 × (5.150 + 1.084) = ARS 374,040 (US$ 239.17). The 45% VAT credit would be on the reduced ICL. Fuel bought in the zone and used outside it must pay the difference plus interest (LCL art. 7).

Step 6. A farming contractor instead. A harvesting contractor with the same consumption credits 45% of the ICL against income tax, not VAT, capped by the liters deducted in the previous year and without refund; unused credit carries forward one year only (LCL art. 15).

Practical traps

1. Forgetting the gross up. Rates apply to a base that includes the excise. A 26% rate is 35.14% of the price net of excise. Distributors who price on cost plus margin and then "add 26%" undercollect.
2. The 130% import uplift. The import excise is on 130% of customs value plus import taxes plus the excise itself (LII art. 7). On spirits at 26% this is more than 60% of the CIF value, payable before clearance, so it is a cash flow item.
3. Stranded import credit. If the local sale price is low relative to the import base, part of the import excise cannot be credited and is never refunded (LII art. 7).
4. Captive distributors. Selling to a related distributor at a low price does not lower the base: the higher price obtained by the linked company is used (LII art. 6).
5. No deductions not on the invoice. Discounts and financing interest reduce the base only if shown on the invoice and booked (LII art. 4). Freight cannot be deducted when delivery is at destination, and delivery by the seller's transport is deemed to be at destination.
6. Cigarette prices under the survey. A reported price 20% or more below ARCA's survey is replaced by ARCA's price. Promotional pricing can trigger it.
7. Stock without documents. Distributors who cannot prove the excise was paid become liable, and tobacco is seized (LII art. 2). Moving tobacco without documents triggers a fine at the cigarette rate (LII, unnumbered articles after art. 20).
8. Generic exemptions do not help. Investment regimes or free zone laws that exempt "taxes" do not exempt excise unless they name it (LII art. 12) (unconfirmed).
9. Wine and cider are not "alcoholic beverages". Wine is excluded from arts. 23 and 26; cider is excluded from art. 26. Fortified or mixed drinks need careful classification: below 10° GL they fall under art. 26 at 8%, at 10° GL or more under art. 23.
10. Craft beer status. The 8% craft beer rate depends on MSME status under Law 25.300. Losing it (for example after growth or a foreign group acquisition that changes the size test) raises the rate to 14%.
11. Old chapters still auditable. Insurance, telephone, luxury and vehicle excise for periods up to March 2026 remain subject to audit and the statute of limitations.
12. Fuel amounts change every month. The per liter tax depends on the taxable event date. Contracts that pass through "taxes" should define the date and the source (ARCA's table).
13. The 45% transport credit excludes CO2. Only ICL counts, and only for fuel used in the vehicles that provide the transport service, not for company cars.
14. Patagonian fuel leaving the zone. The exemption depends on consumption in the zone. Fuel diverted pays the full tax plus interest, and diversion of exempt fuel is a crime under LCL art. 29.
15. Gross income tax on fuels. Provinces that adhered to Law 23.966 agreed to cap gross income tax on fuel manufacturing and retail at 3.5% overall (LCL art. 22) (unconfirmed).
16. Electronics in Tierra del Fuego. The differential depends on the LII 1979 art. 70 and decrees not covered here. Confirm current rates and any sunset before investing (unconfirmed).

Recent changes

• 8 July 2024. Law 27.742. Cigarettes up to 73% with no fixed minimum; reported prices 20% below the survey replaced by ARCA's price; CPI indexation of cigar and tobacco minimums; tobacco transport fine reformed.
• 8 July 2024. Law 27.743. Consumer tax transparency (art. 99) from 1 January 2025; excise released for regularised funds (art. 34).
• 23 July 2024. Decree 658/2024. Reg. LII amended: cooperation for price surveys, best selling category for tobacco fines, quarterly indexing calendar for minimums.
• 31 January 2025. Decree 50/2025. Vehicle 20% tier suspended; 35% cut to 18% and 30% cut to 15% to 30 June 2027.
• 29 August 2025 to 30 September 2026. Fuel deferral chain. Decree 617/2025 replaced the Decree 466/2024 chain (repealed by its art. 2) and was amended thirteen times through Decree 1126/2026, deferring the 2024, 2025 and 2026 updates month by month (Table 5).
• 6 March 2026. Law 27.802 art. 195. Excise on insurance, mobile and satellite services, luxury objects and vehicles, boats and aircraft eliminated from the first day of the following month (1 April 2026).
• 20 April 2026. ARCA RG 5835/2026. New marker and reagent system for exempt fuels, replacing RG 3388.
• 1 September 2026. Secretariat of Finance Res. 102/2026. Marking systems for tobacco and spirits, with ARCA timetables.

Pending changes

1. November 2026 fuel step. Decree 1126/2026 sets the full deferred increase for taxable events from 1 November 2026. A new monthly decree may again defer part of it (unconfirmed).
2. Third quarter 2026 fuel indexation. The October 2026 update (CPI July to September 2026) would apply from 1 December 2026 under the Decree 501/2018 mechanics, subject to further deferral decrees (unconfirmed).
3. ARCA marking timetables under Secretariat of Finance Res. 102/2026 art. 3 for cigarettes, cigars, tobacco and spirits (unconfirmed).
4. ARCA rules after Law 27.802. Deregistration from the repealed excise chapters and the last return for March 2026 (unconfirmed).
5. Electronics and Tierra del Fuego. Expiry dates of the current decree rates for Planilla Anexa II goods (unconfirmed).
6. Decree 50/2025 remains formally in force to 30 June 2027 but has no object after the repeal of Chapter IX (unconfirmed).

FAQ

1. Is there still an excise tax on new cars in Argentina? No, from 1 April 2026. Law 27.802 art. 195 eliminated the excise on motor vehicles and engines, recreational boats and aircraft from the first day of the month after its entry into force (BO 6 March 2026). Before that, Decree 50/2025 had already suspended the 20% tier and cut the top tiers to 18% for cars and 15% for motorcycles.

2. Does my mobile phone bill or insurance premium still include excise? Not for taxable events from 1 April 2026. The 5% excise on mobile and satellite services and the excise on insurance premiums (including 23% on premiums paid to foreign insurers) were repealed by the same article.

3. Who pays the excise on imported spirits? The importer, twice in form but once in substance: before clearance on 130% of the customs value plus import taxes and the excise itself, and again on the first local sale, crediting the import excise (LII art. 7). The wholesaler and retailer do not pay excise, but they bear it in the price.

4. Why is the effective excise rate higher than the legal rate? Because the excise cannot be deducted from its own base (LII art. 4, fourth paragraph). A rate t on the invoice price is t / (1 − t) on the price net of excise: 26% becomes 35.14%; 8% becomes 8.70%.

5. Is wine taxed? No. Wine is excluded from the alcoholic beverage chapter (LII art. 23) and from the non alcoholic drinks chapter (LII art. 26). Cider is excluded from art. 26, and beer has its own chapter at 14% or 8% for craft beer from MSMEs.

6. Are sugary soft drinks taxed differently from water? Both are taxed under art. 26, but at different rates: soft drinks, flavoured waters and concentrates at 8%; mineral and mineralised waters and drinks with at least 10% fruit juice at 4%; energy drinks at 10%. Pure juices and milk based drinks are exempt under conditions set by the Executive.

7. How much fuel tax is in a liter of gasoline in October 2026? The deferred increment in force is ARS 10.572 of ICL plus ARS 0.648 of CO2 tax per liter (Decree 693/2026, extended by Decree 1126/2026), on top of the amount otherwise in force that ARCA publishes (unconfirmed). With no deferral, the CPI indexed reference would be about ARS 676.44 per liter (US$ 0.43), a computed upper bound.

8. Can my transport company recover fuel tax? Partly. Passenger and freight transport companies can credit 45% of the ICL in gas oil used in their service vehicles against VAT, carrying any excess forward without limit (LCL, first unnumbered article after art. 15). The CO2 tax is not creditable.

9. Can a farmer recover fuel tax? Farmers, agricultural contractors, mining and sea fishing operators can credit 45% of the ICL in qualifying gas oil against income tax, capped by the liters deducted in the previous year and without refund; unused credit carries forward one year (LCL art. 15).

10. Is fuel cheaper in Patagonia because of tax? Yes for the ICL: gasoline sold for consumption in the Patagonian zone is exempt and gas oil pays a reduced fixed amount (LCL art. 7(d)). The CO2 tax applies in full.

11. Does Tierra del Fuego production avoid excise? Tierra del Fuego production of electronics benefits from a differential under art. 70 of the 1979 Excise Law, but the current rates were not verifiable in the sources (unconfirmed). For tobacco, drinks and fuel there is no general Tierra del Fuego exemption in the LII; for fuel, Tierra del Fuego is in the Patagonian zone of LCL art. 7(d).

12. Did Law 27.743 change excise rates? No. Excise rate changes in 2024 came from Law 27.742 (tobacco). Law 27.743 added consumer price transparency rules (art. 99) and included excise in the tax release of the asset regularisation (art. 34).

13. How often do fuel tax amounts change? The law indexes them every quarter by the CPI, but since 2024 the Executive has deferred most of each step by monthly decrees. In practice the amount can change on the first day of any month.

Primary sources

• Excise Tax Law, text replaced by Law 24.674, Infoleg updated text (includes notes for Laws 27.430, 27.467, 27.541, 27.742, 27.802 and Decrees 84/2024, 50/2025).
• Law 23.966, Title III (fuel and CO2 taxes), Infoleg updated text (downloaded in an earlier run).
• Law 27.430, original text, arts. 98 to 148 and the fuel and CO2 amount tables.
• Law 27.742, Title VIII, arts. 229 to 233.
• Law 27.802, arts. 195 and 217.
• Law 26.539.
• Decree 84/2024.
• Decree 658/2024.
• Decree 50/2025.
• Decree 1134/2024 and Decree 243/2025 (earlier Decree 466/2024 chain, background).
• Decree 617/2025.
• Decree 699/2025.
• Decree 782/2025.
• Decree 840/2025.
• Decree 929/2025.
• Decree 74/2026.
• Decree 116/2026.
• Decree 217/2026.
• Decree 302/2026.
• Decree 405/2026.
• Decree 562/2026.
• Decree 693/2026.
• Decree 829/2026.
• Decree 1126/2026.
• ARCA RG 5835/2026.
• Secretariat of Finance Resolution 102/2026.
• List of norms amending Decree 617/2025 (used to confirm the chain is complete to 30 September 2026)

Related pages

• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• VAT
• Withholdings, perceptions and non resident rates
• Bank debits and credits tax
• Transfer pricing
• Tax treaties
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