Please be aware that this site 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.
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).
Last changed 2026-01-26