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Argentina: higher rate: 27% standard rate: 21% reduced rates: 10.5% 5% 2.5%
VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Argentina | |
| higher rate | 27% Sales of gas, electricity, water and telecommunications services to VAT-registered buyers or small taxpayers, where the supply is not for residential use. |
| standard rate | 21% Most goods and services. |
| reduced rates | 10.5% Some basic foods, capital goods, construction work on residential property, interest on bank loans, passenger transport over 100 km, private health plans. Newspapers, magazines and other periodicals published by publishers whose turnover falls in the highest band of the statutory scale. 5% Newspapers, magazines and other periodicals published by publishers whose turnover falls in the middle band of the statutory scale. 2.5% Newspapers, magazines and other periodicals published by publishers whose turnover falls in the lowest band of the statutory scale. |
| exports and transactions with input VAT recovery | Goods exports are exempt with credit or recovery of related input VAT, subject to Article 43 limits and requirements. Services effectively used abroad are outside the territorial charge but can also qualify for the Article 43 regime. International passenger and freight transport is exempt with this special treatment. These provisions do not establish a separate statutory 0% rate. |
| exemptions without input credit, subject to special regimes | Exemptions include books, newspapers, magazines, periodicals and qualifying digital news subscriptions; recognised private education and specified healthcare covered by statutory health funds; taxis and chauffeur-driven private hire journeys of up to 100 km. Resales of human medicines are exempt subject to conditions, including taxation of the initial manufacturer or importer sale. Input VAT attributable solely to exempt transactions is generally not creditable, except under statutory special regimes. |
| out of scope | Employment services are outside VAT. Services performed in Argentina but effectively used abroad are not treated as supplied in Argentina; see the export regime for input VAT treatment. Imported services used in Argentina have their own rules and are not outside VAT merely because the supplier is abroad. |
| imported services: VAT accounting | For imported services covered by Article 1(d), the VAT-registered recipient accounts for VAT on services performed abroad and effectively used in Argentina. Input tax credit is subject to the applicable requirements. For foreign digital services supplied to other recipients, the user is liable and a payment intermediary, where involved, collects the tax. Withholdings and advance collections do not constitute additional VAT rates. |
| used goods: imputed input tax credit | A habitual reseller buying used goods from final consumers may claim the special Article 18 input credit: total purchase price × rate / (100 + rate). A qualifying substitute invoice signed by the seller is required. The credit is capped at VAT on 90% of the net resale price, with excess credit adjusted on resale. This is an imputed input tax credit, not a calculation of VAT solely on the resale margin. |
| monotributo: simplified regime | Monotributo is a simplified regime for eligible small taxpayers. The monthly payment combines a tax component replacing VAT and income tax for covered activities with the applicable pension and health contributions. The taxpayer issues C invoices for domestic transactions and E invoices for exports, without separately charging its own VAT. The payment is not calculated using one of the rates in this table. Check ARCA for current categories, amounts and eligibility rules. |
Journalistic advertising has four turnover-based rates: 2.5%, 5%, 10.5% and 21%. Total turnover excluding VAT over the preceding twelve months is assessed at the end of each four-month calendar period for the next period; special rules apply to new businesses. Since 2024, the thresholds are indexed to the statutory sales limit for medium-sized services businesses, Tier 2. Check current thresholds rather than using the original 2023 table amounts. This summary does not cover every exception, tariff classification or territorial regime.
| Past changes: | |
| 1 Apr 2026 | Electricity used in agro-industrial irrigation systems or equipment becomes subject to 10.5% under Article 189 of Law 27,802. The standard VAT rate remains 21%. Argentina.gob.ar: national legislation |
| 1 Jan 2023 | Law 27,701 replaces the journalistic advertising scales with four bands: 2.5%, 5%, 10.5% and 21%. From 1 January 2024, turnover thresholds are indexed to changes in the statutory limit for medium-sized services businesses, Tier 2. Argentina.gob.ar: national legislation |
| 1 Jan 2019 | The exemption covers the sale of newspapers, magazines, periodicals and digital news subscriptions throughout the supply chain, regardless of medium. Advertising follows its own scale; distribution services supplied to publishers are taxed at 10.5%. Argentina.gob.ar: national legislation |
The tax information on this page is general information, not tax advice, and does not cover every exception. Check the treatment of your transaction in the guidance of Argentina’s Revenue and Customs Control Agency (ARCA). The information was checked on 20 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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