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Argentina VAT rates

Compliance > Argentina > VAT rates



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Please be aware that this resource is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.

Table of contents
  1. Introduction
  2. VAT rates
  3. VAT exemptions
  4. Turnover Tax (IIBB)

Table of contents
  1. Introduction
  2. VAT rates
  3. VAT exemptions
  4. Turnover Tax (IIBB)

Introduction

The Value-Added Tax (VAT), locally referred to as Impuesto al Valor Agregado (IVA), applies broadly to the sale of goods and the provision of services.

The standard VAT rate is 21%, with additional higher, reduced, and zero-rated categories.

VAT rates

Rate Type Examples of Goods & Services
27% Higher Utilities (telecom, water, electricity, gas)
21% Standard Most consumer goods and services
10.5% Reduced Medical services, agriculture, construction, passenger transport
2.5% Reduced Newspapers, magazines, advertising for them
0% Zero-rated Exports

VAT exemptions

Several essential goods and services are exempt from VAT, including:

  • Books
  • Bread, milk, and certain food staples
  • Medicines
  • Local public transport (under 100 km)
  • Select cultural and educational services

Turnover Tax (IIBB)

In addition to VAT, Argentina levies the Turnover Tax, or Impuesto sobre los Ingresos Brutos (IIBB), at the provincial level. Rates vary by jurisdiction:

  • 3.5% to 5% for commercial services
  • 1% to 4% for industrial activities

For more details on VAT and IIBB, consult the Federal Administration of Public Revenues (AFIP) or the relevant Provincial Tax Authorities (DGR).

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