How vat / sales tax works in Argentina
Argentine VAT defaults to 21% on goods and services, with 27% on piped utilities and telecoms, 10.5% on produce, medicines, books, and passenger transport, and 0% on basic-basket staples with credit retention.
Responsables inscriptos charge output tax, credit input tax, and file monthly returns through ARCA's digital books and IVA Simple tracks.
Exports zero-rate, financial and medical services are largely exempt, and provincial gross-income tax stacks on top as a separate cascade.
Tax rates at a glance
- Standard VAT
- 21%
- Increased rate
- 27%
- Reduced VAT
- 10.5%
- Basic basket
- 0%
- Exports
- 0%
- Filing rhythm
- Monthly
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersManufacturersFreelancersExpatsCross-border traders
Watch out for
- Four rates plus provincial gross-income tax make Argentine pricing multi-layer: VAT bands and turnover-tax stacking need joint modelling.
- 0% basic basket preserves credits while exempt supplies block them, so food-chain classification changes effective cost.
- Digital books and monthly ARCA filings leave no paper fallback, and invoice coding errors invalidate credits.
- Inflation-indexed brackets and thresholds move in nominal terms constantly, so annual parameters need current-year confirmation.
Frequently asked questions
What is the VAT rate in Argentina?
Argentina applies 21% general VAT in 2026, with 27% on utilities and telecoms, 10.5% on food, medicines, and transport, and 0% on basic-basket staples.
What is the difference between 0% and exempt in Argentina?
Zero-rated sellers keep input-tax credits while exempt sellers do not, which makes basic-basket classification a cost decision rather than a label.
How often are Argentine VAT returns filed?
Monthly through ARCA digital books and IVA Simple, with invoice-level detail supporting every credit claimed.