What is IIBB, and what rate applies in Buenos Aires City (CABA)?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. IIBB (Ingresos Brutos) is a provincial tax on gross turnover, not profit. In Buenos Aires City most services, software and commerce pay 3% in 2026, rising to 5% above a prior year income threshold (ARS 2,154.3 million for services, ARS 391.1 million for commerce). Banks pay 8%. Exports are exempt. Clients and banks withhold it in advance.

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

Key rules

A provincial tax on turnover. Provinces keep powers not delegated to the Nation (Constitution arts. 75(2) and 121). The City taxes habitual, onerous activity in its territory, "whatever the result obtained" (Código Fiscal, consolidated text 2026, Decree 172/2026 Annex I, art. 209). The base is gross income accrued in the month, net of VAT for registered taxpayers (arts. 218 and 242(1)). The agency is AGIP.

2026 rates. The Ley Impositiva 2026 (Law 6927, as amended by Law 6948, BO CABA 19 May 2026) sets the rate by NAES activity code. The threshold is the taxpayer's gross income in the previous fiscal year.

Activity	Rate up to threshold	Rate above	Threshold from 1 Jun 2026	Article
Business services, incl. software and IT (NAES 620101 to 620900), accounting (692000)	3.00%	5.00%	ARS 2,154,300,000 (US$ 1,377,518)	TL art. 9 (Law 6948 art. 5)
Commerce and repairs	3.00%	5.00%	ARS 391,128,000 (US$ 250,098)	TL art. 5 (Law 6948 art. 2)
Insurance, stock brokers, fund managers	5.50%	5.50%	none	TL arts. 12 and 13
Loans, leasing, banks under Law 21.526	8.00%	8.00%	none	TL art. 14
Activities not listed (subsidiary rate)	3.00%	5.00%	ARS 1,839,000,000	TL art. 21

From January to May 2026 the thresholds were ARS 2,004,000,000 for services (planilla 9) and ARS 364,000,000 for commerce (original TL art. 5). Firms in the City's knowledge economy register get a 50% or 75% rate cut, or industrial treatment, until 31 December 2029 (Law 6394 arts. 15 and 19).

Exports. Exports of goods (CF art. 298(11)) and "exports of services that are effected abroad" (art. 298(23)) are exempt.

Several provinces. Activity in the City and elsewhere is split among jurisdictions under the Convenio Multilateral, 50% by income and 50% by expenses (CM arts. 1 and 2; CF arts. 271(3) and 274).

Collection in advance. AGIP appoints large companies as withholding and perception agents (Res. 352/AGIP/2022, Annex I art. 3). They apply your rate from AGIP's monthly padrón, from 0.00% to 4.50% for withholding (art. 63); 4.50% if you are not in it and cannot prove registration (art. 64). Banks also withhold on deposits through SIRCREB, refunded "in pesos and at the same value" (AGIP SIRCREB page). Only taxed operations may be withheld (CF art. 25).

Registration. Required before you start (CF art. 262). Local taxpayers register online with miBA level 3 (AGIP procedure 79) and file monthly in e-SICOL, by CUIT digit dates. Convenio taxpayers use the Padrón Federal and SIFERE WEB with ARCA fiscal password (AGIP gross income pages).

What changes the answer

Activity code. Rates follow the NAES code (TL art. 22). Special rates range from 1.10% for medical services to 15% for nightclubs and precious metals (TL art. 19).
Prior year income. Crossing the threshold lifts the whole year's rate, not only the excess (TL art. 9).
Clients in other provinces. You move to the Convenio Multilateral and the City taxes only its share (CM art. 2).
Risk level. AGIP's risk matrix raises withholding to 4% or 4.50% and SIRCREB to 4% or the top rate for levels 2 to 4 (Res. 479/AGIP/2025 arts. 5 to 7).

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 consulting SA working only in the CABA (local taxpayer) bills ARS 300,000,000 a year net of VAT (US$ 191,828), evenly by month; 2025 income was below the threshold. Assumptions: 60% of billing goes to AGIP agents; padrón group 6, 1.00% (Res. 352 Annex I art. 63); SIRCREB 1.00% (unconfirmed); all collections go to one bank account.

Item	Time	ARS	USD
Registration (miBA, AGIP procedure 79)	online; no time stated (unconfirmed)	no fee found (unconfirmed)	n/a
Monthly tax (25,000,000 × 3.00%)	12 advances, plus annual return	750,000	480
Client withholdings (15,000,000 × 1.00%)	each payment	150,000	96
SIRCREB (30,250,000 credited × 1.00%)	each bank credit	302,500	193
Cash balance due	monthly, by CUIT date	297,500	190
Annual tax	year	9,000,000	5,755

Rate and tax. Below the threshold, 3.00% (TL art. 9): ARS 25,000,000 × 3.00% = ARS 750,000 a month (US$ 480).
Withholdings. Base net of itemised VAT (Res. 352 Annex I art. 33): ARS 15,000,000 × 1.00% = ARS 150,000 (US$ 96).
SIRCREB. Bank credits include VAT: ARS 25,000,000 × 1.21 = ARS 30,250,000 (US$ 19,343). At 1.00%, ARS 302,500 (US$ 193).
Balance. 750,000 − 150,000 − 302,500 = ARS 297,500 (US$ 190) in cash monthly. Yearly: withholdings ARS 1,800,000 (US$ 1,151), SIRCREB ARS 3,630,000 (US$ 2,321), cash ARS 3,570,000 (US$ 2,283).
Agent status. Below ARS 500,000,000 of income and ARS 24,000,000 of tax, so not appointable as agent by size (Res. 352 Annex I art. 3).

Above ARS 2,154,300,000 of prior year income, 5.00% would give ARS 15,000,000 a year (US$ 9,591) (unconfirmed).

Cost to do it: no AGIP fee found (unconfirmed); no capital; online registration, time not stated (unconfirmed); then ARS 9,000,000 (US$ 5,755) a year, mostly collected in advance.

Practical traps

SIRCREB hits exempt export proceeds. The Code allows withholding only on taxed operations and promises a "quick" refund otherwise (CF art. 25); no processing time is published (unconfirmed). Refunds are nominal.
"Effected abroad" is undefined. The City's wording (art. 298(23)) differs from the national VAT test of use abroad, and AGIP's evidence rules were not found (unconfirmed). Keep proof of where the service is used.
Mixing activities. If you do not report activities separately, the highest rate applies to all of them (CF art. 278).

FAQ

Is there also a municipal turnover fee in the CABA? No. The City has no municipalities and its Code has no such fee (CF Titles I to XV). See /guide/taxes/municipal-fees/.

Do freelancers pay? University professions with a degree of at least four years, not organised as a business, are exempt (CF art. 298(8)). Small taxpayers pay a fixed amount with the Monotributo (AGIP Régimen Simplificado page).

Does a foreign SaaS provider owe CABA IIBB? Yes, at 2.00% if it has a digital presence in the City; the CABA customer or a local payment intermediary collects it (CF arts. 214 and 282; TL art. 19(48)).

What if withholdings exceed my tax? Excess credits offset later advances automatically (Res. 352 Annex I art. 12). Persistent excess allows an attenuation request (Res. 329/AGIP/2019 art. 5).

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.