Value Added Tax (VAT) in Argentina

Information on VAT in Argentina, with details of the different rates applicable...

Value Added Tax (VAT, or IVA in Spanish) is a general indirect tax on consumption.

It is a tax on consumption basically paid by the last link in the chain, usually the end consumer. Imports are required to pay VAT at the same rate charged for local goods or services, while exports are not assessed and exporters are entitled to claim reimbursement for VAT paid on any purchases made.

The general VAT rate in Argentina is 21 percent. A rate of 10.5 percent is charge on a variety of goods and services which include:

  • Sale of capital assets
  • Transport (with the exception of international travel)
  • Newspapers, magazines, brochures and regular publications
  • Interest on foreign loans and local bank loans.

Certain services, such as the supply of electrical power, natural gas and water, for uses other than residential use, are subject to a higher rate of 27 percent.