What is the IIBB rate in Buenos Aires Province (ARBA)?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. There is no single rate. Under the Ley Impositiva 2026 (Law 15.558, art. 20), most services and commerce pay 5%, manufacturing 1.5% (0% for smaller firms), construction 2.5% and financial services 9%. Lower rates apply if prior year total income stayed under seven thresholds, the highest being ARS 1,834,326,000. Exports are not taxed.

As of 26 Oct 2026. Rules in force at that date.

Key rules

What is taxed. The Province of Buenos Aires (PBA) taxes the habitual exercise, for consideration, of trade, industry, professions, services and any other onerous activity in its territory (Código Fiscal, Law 10.397, t.o. 2011, art. 182). The base is gross income accrued in the period (art. 187). The agency is ARBA.

Who sets the rate. The Código Fiscal leaves rates to the annual tariff law (art. 223). For 2026 that is the Ley Impositiva 2026, Law 15.558, in force from 1 January 2026 (art. 186). Its art. 20 gives a rate for each NAIIB-18 activity class, with a general column and seven reduced columns (Tramo 1 to Tramo 7).

Activity (NAIIB-18 class)	General rate	Lowest reduced rate
Management consulting (7020)	5%	4% (Tramo 7)
Software and IT consulting (6201)	5%	3.5% (Tramo 7)
Accounting and tax advice (6920)	4.5%	3.5% (Tramo 7)
Food retail, supermarkets (4711)	5%	2.5% (Tramos 5 to 7)
Auto parts manufacturing (2930)	1.5%	0% (Tramos 1 to 7)
Monetary intermediation (6419)	9%	9%

Size tiers. A reduced column applies only if the taxpayer's total income (taxed, untaxed and exempt), from any activity, inside or outside the province, in the previous year did not exceed the threshold: Tramo 1 ARS 1,834,326,000; Tramo 2 ARS 1,222,884,000; Tramo 3 ARS 917,163,000; Tramo 4 ARS 163,364,760; Tramo 5 ARS 47,034,000; Tramo 6 ARS 31,356,000; Tramo 7 ARS 15,286,053 (LI 2026 art. 20(a) to (g)). Above Tramo 1, the general rate applies, so growth raises the rate the next year.

Not taxed or exempt. Exports of goods to third countries and services performed in Argentina but used or exploited abroad are outside the tax (CF art. 186(d)). Exemptions for listed subjects and income (for example, government bonds and bank deposit interest) are in CF art. 207. For manufacturing, the relief is mostly the 0% reduced columns in LI 2026 art. 20, not an exemption.

Minimum. Each monthly advance is at least ARS 10,967 (US$7) (LI 2026 art. 25; CF art. 224).

Registration and filing. You must register before starting (CF art. 205; procedure in ARBA RN 53/2010). The year is the calendar year, paid through monthly advances on sworn returns, plus an annual return (CF arts. 209 and 210). Local taxpayers file on ARBA's DDJJ Web (ARBA Ingresos Brutos page) on dates set by CUIT ending (Calendario 2026).

Several provinces. If you operate in two or more jurisdictions, you follow the Convenio Multilateral instead (CF art. 226) and the reduced columns apply only up to the income attributed to the PBA for that activity (LI 2026 art. 20).

Collection in advance. Large companies act as agents. They apply your rate from ARBA's monthly padrón: 0% to 8% for perception and for withholding; 8% perception and 4% withholding if you are not in the padrón (DN B 1/2004 arts. 344 and 411). Banks withhold on credits to local taxpayers at 0.01% to 5% (RN 38/2018 art. 3), and on Convenio taxpayers through SIRCREB, 1% by default (DN B 79/2004 art. 7).

Small taxpayers. Local PBA taxpayers enrolled in the national Monotributo pay a fixed monthly amount with the Monotributo instead of advances; Convenio taxpayers cannot join (CF arts. 227 bis and 227 ter; RN 21/2021 arts. 23 and 24). The 2026 amounts are not in the sources used (unconfirmed).

What changes the answer

Size. Prior year total income across all activities and all provinces decides the column. Thresholds are fixed in pesos, so inflation pushes firms up.
Activity code. Commission sales and advertising intermediation pay 8%, financial services 9%; listed professional services 4.5% (LI 2026 art. 20).
Several provinces. Convenio taxpayers apportion income among provinces (CF art. 226).
Exports. Export income is outside the tax (CF art. 186(d)) but still counts toward the size thresholds (LI 2026 art. 20).

Worked examples

Pesos at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, a rate (dólar MEP selling rate (dolarapi.com)).

Facts. A management consulting SRL (class 7020) works only in the PBA, so it is a local taxpayer. October 2026 billing, net of VAT: ARS 50,000,000 (US$31,971). Its 2025 total income was ARS 450,000,000 (US$287,742), an assumption.

Step or item	Time	Cost ARS	Cost USD
Register with ARBA (RN 53/2010)	online; no time stated (unconfirmed)	no fee found (unconfirmed)	n/a
Find the column: 450m is under Tramo 3 (917,163,000), over Tramo 4 (163,364,760)	once a year	n/a	n/a
October advance: 50,000,000 × 4.5%	due 24 to 30 Nov 2026 by CUIT	2,250,000	1,439
Same firm if 2025 income exceeded ARS 1,834,326,000: × 5%	same	2,500,000	1,599
Annual tax at 4.5% if billing stays flat	12 advances plus annual return	27,000,000	17,265

Step by step.

Activity: class 7020 rates are 5% general, 5% Tramos 1 and 2, 4.5% Tramos 3 to 6, 4% Tramo 7 (LI 2026 art. 20).
Prior year income ARS 450,000,000 fits under Tramos 1, 2 and 3 but not Tramo 4. Art. 20 does not say in words which column wins when several fit; the structure implies the lowest qualifying one, Tramo 3.
Tax: 50,000,000 × 4.5% = ARS 2,250,000 (US$1,439). This is above the ARS 10,967 minimum.
Subtract withholdings and perceptions suffered in October and September (DN B 1/2004 art. 328). Pay the balance by the calendar date (CUIT ending 0 to 1: 24 Nov; 8 to 9: 30 Nov 2026).

Cost to do it: no ARBA registration fee identified (unconfirmed); no capital required; tax of ARS 2,250,000 a month (US$1,439), about 4.5% of turnover, plus the municipal fee (TISH) charged separately by each municipality.

Practical traps

Not in the padrón means 8%. Buyers missing from ARBA's padrón suffer the maximum perception (DN B 1/2004 art. 344).
Mixed activities. If you do not break down income by activity, the highest rate applies to everything (CF art. 219).
Credit build up. Padrón rates are set by ARBA, not by your tax. Low rate firms and exporters often pay more in advance than they owe.

FAQ

Is there a single "general rate" in Buenos Aires Province? No. LI 2026 art. 20 sets a rate per activity class. The figure often quoted for services and commerce, 5%, is the general column for large taxpayers.

I started this year. Which column applies? New businesses use their first two months of income. For Tramo 3 the limit is ARS 152,860,500 (US$97,743) (LI 2026 art. 20(c)).

Do manufacturers really pay 0%? For most industrial classes, yes, if prior year total income was at or under ARS 1,834,326,000 (US$1,172,918). Above it, 1.5%. Sales to final consumers pay the retail rate (CF art. 217).

Does a foreign software provider pay PBA tax? The PBA customer pays 2% as substitute taxpayer on digital services from non residents (CF art. 184 bis; LI 2026 art. 134).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.

Primary sources

Law 10.397, Código Fiscal, updated text