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.
