Argentina VAT / Sales Tax

Detailed vat / sales tax rates and rules for Argentina in 2026.

VAT / Sales TaxARS

Argentina levies a 21% value-added tax (IVA) on most goods and services. A reduced rate of 10.5% applies to essential goods including basic foodstuffs, medical services, public transport, newspapers, and some construction activities. A higher rate of 27% applies to utility services (electricity, gas, water, telecommunications) when provided to taxable entities. Exports are zero-rated. Financial services, education, health services provided by social security entities, and residential rental are exempt. Businesses must file monthly IVA returns.

Standard Rate

21%

Registration Threshold

All businesses performing taxable activities must register. Small taxpayers may use the Monotributo simplified regime.

Reduced Rates

10.5% — Basic food items, medical services, public transportation, newspapers and magazines, certain construction services27% — Telecommunications, electricity, gas, and water for commercial use0% — Exports, books, certain medical equipment, and educational materials

How Argentina VAT / Sales Tax compares

Argentina’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and South America’s regional average of 16.4%.