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VAT rates in Argentina

Quick overview

Standard Rate Reduced Rate Other Rates
21% 10,5% 27%, zero-rated (0%) and exempt

The local name for VAT in Argentina is Impuesto al valor agregado (IVA) & Impuesto sobre los ingresos brutos (IIBB).

There are basically 3 VAT rates in Argentina:

  • Standard VAT rate is 21%
  • Reduced rate is 10,5%
  • Higher rate of 27%

Recent developments

For more information about (recent) rate change developments in Argentina, please click HERE.

Standard rate: 21%

This rate applies for all transactions that take place in Argentina, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Reduced rate: 10,5%

  • Interest and commissions on loans made by banks
  • Contructions
  • Medical supplies
  • Sale, preparation, manufacturing or construction and final import of certain capital assets
  • Long-distance passenger transportation (over 100 km)
  • Sale or import of newspapers, magazines and similar periodic printed publications

Higher rate: 27%

  • Non-domestic power
  • Energy telecoms

Zero rate (0%)

  • Exported goods
  • Exported services

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on October 29, 2021.

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