Argentina 2026 Budget: Tax Exemptions for Imports, VAT Refund Cap, Fuel and Health Goods Benefits

Law No. 27798, the 2026 Argentine budget, was published on Jan. 2.
Exempts imports of capital goods, parts, components, inputs, intermediate goods, and spare parts from internal taxes and VAT.
Sets a 30 billion peso (US$20 million) annual cap for the 2026 VAT refund regime.
Grants VAT exemption for imports of vaccines, medicines, health supplies, and disposables.
Exempts imported diesel and diesel oil from liquid fuels and carbon dioxide taxes when delivered to the domestic market in 2026.

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.