Argentina VAT Calculator – Make Your Tax Calculations Simple
ARGENTINA VAT CALCULATOR
In Argentina, the standard VAT rate is 21%, and there is also a special high rate of 27% applied to telecoms, domestic gas supplies, water, and industrial energy users. A reduced rate of 10.5% applies to certain transactions, including (but not limited to) the following:
In Argentina, there is also a gross income tax — impuesto sobre los ingresos brutos (IIBB). The rates differ, but typically they are:
1. Commercial services: as high as 4.5%
2. Industry and goods: as high as 3%
3. Other sectors: as high as 6%
Argentina Value-Added Tax (VAT) Compliance
VAT in Argentina applies to the sales value of goods (such as raw materials, produce, and finished or semi-finished products), with some exceptions. It also covers most services, including construction, utilities, professional and personal services not related to employment, and rentals. Additionally, VAT is levied on the import of both goods and services.
However, VAT paid on certain purchases—like final imports and car rentals (excluding those considered as inventory)—cannot be claimed as a VAT credit by the buyer. This same tax treatment applies to services offered by businesses such as restaurants, hotels, and garages.
VAT regulations also extend to ‘digital transactions,’ which encompass digital services, hosting, online technical support, software, and internet services provided from abroad. These services are subject to a 21% VAT rate when supplied by a foreign entity to an Argentine customer, as long as the services are used within Argentina.

Argentina VAT Exemptions
Certain transactions are exempt from VAT in Argentina, including:
Argentina VAT Exemption on Imports
Several import transactions are exempt from VAT, including:
- Final importation of goods qualifying for exemption from customs duties under special regimes (for tourists, diplomats, scientists, etc.).
- Final importation of samples and parcels that are exempt from customs duties.
Argentina VAT Export Reimbursement Regime
Exports of goods and services are subject to a zero-rate VAT, but businesses can claim VAT credits on expenses related to exports. These credits can be used to offset VAT on other transactions or refunded through a special procedure.
Services provided within Argentina are considered exports if they are used or economically utilized outside the country.
Exporters must submit a return to the tax authorities, detailing VAT credits on their exports for reimbursement. The return must include a report from a public accountant that confirms the export values and other relevant details. The credit can be refunded up to a cap of 21% of the FOB (freight on board) value of the exported products.
Although no specific method is prescribed in legislation for calculating the tax credit on exports, businesses are allowed to use a calculation method suitable for their operations, subject to approval by tax authorities.
Argentina VAT Reimbursement on Infrastructure Investments and Capital Goods
Companies can recover VAT on certain infrastructure and capital goods investments if they haven’t been able to claim back the VAT within six months. This offers a quicker VAT recovery option.
VAT on Electronic Invoicing
All VAT-registered taxpayers are required to use electronic invoicing. To join this system, taxpayers must receive authorization from the tax authorities, which will provide them with an Electronic Authorization Code (CAE). This code must be included on all electronic invoices.
Duties on Import and Export in Argentina
Import duties in Argentina range from 0% to 35%, depending on specific goods or treatments. Products from LAIA (Latin American Integration Association) countries often benefit from reduced duty rates.
Excise Taxes in Argentina
Excise taxes apply to items like tobacco, alcohol, soft drinks, gasoline, and mobile services. Tax rates vary, for example:
- Tobacco: 20%-70%
- Alcohol: 20%-26%
- Soft drinks: 4%-10%
- Cars and vehicles: 20%-35%
Stamp Tax’s in Argentina
Stamp tax applies to contracts, deeds, and agreements. Rates range from 1% to 1.5% based on the economic value of the transaction, with special rates in Buenos Aires.
Argentina Turnover Tax
This gross income tax varies by region. Rates are generally 4%-6% for trade and services, and 0%-2% for industrial activities. Exports are exempt.
Real Estate Tax in Argentina
Real estate tax is based on the property’s value and rates set by local authorities.
Tax on Financial Transactions in Argentina
Bank transactions are taxed as follows:
- 0.6% for deposits and withdrawals in local banks
- 1.2% for transactions without a bank account
A portion of this tax can be credited against other corporate taxes.
Argentina Wealth Tax
A 0.5% wealth tax is levied on shares of local companies held by individuals or entities, both domestic and foreign. It’s based on the difference between assets and liabilities.
Payroll Taxes and Social Security Contributions
Both local and foreign workers are subject to payroll taxes, with income tax rates ranging from 5% to 35%. Employers also contribute 24%-26% for social security, which includes pension, unemployment, and healthcare contributions. Workers are entitled to a 13th-month salary and various compensation benefits.