Argentina VAT Calculator
How Much Is VAT in Argentina?
The standard VAT rate in Argentina is 21% in 2026. Other rates: 27% — Telecommunications, gas, electricity, water and sewerage supplied to registered businesses (not residential use); 10.5% — Housing construction, certain capital goods, live cattle, fresh meat, fruit and vegetables, some medical services, certain interest and loans; 0% — Exports of goods and services. Locally the tax is called Impuesto al Valor Agregado (IVA). Standard VAT/GST rates worldwide range from around 5% to 27%.
How to calculate Argentina VAT
To add 21% VAT to a net (tax-exclusive) price, multiply it by 1.21. To remove VAT from a gross (tax-inclusive) price, divide it by 1.21.
- Add VAT: ARS 100 net × 1.21 = ARS 121 gross (that is ARS 21 of VAT)
- Remove VAT: ARS 121 gross ÷ 1.21 = ARS 100 net (that is ARS 21 of VAT)
Use the Argentina VAT calculator above for any amount, or compare Argentina with every other country in our VAT rates by country table.
Argentina VAT Rates Overview
Every VAT rate currently in force in Argentina
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services, imports and digital services from abroad |
| Increased rate | 27% | Telecommunications, gas, electricity, water and sewerage supplied to registered businesses (not residential use) |
| Reduced rate | 10.5% | Housing construction, certain capital goods, live cattle, fresh meat, fruit and vegetables, some medical services, certain interest and loans |
| Zero rate | 0% | Exports of goods and services |
VAT History and Local Rules in Argentina
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2025: Consumer transparency regime from 1 April 2025: VAT shown separately on consumer receipts
- 2024: AFIP replaced by ARCA (Agencia de Recaudacion y Control Aduanero)
- 2018: IVA extended to digital services supplied by foreign providers (Law 27,430)
- 1995: Standard rate raised to 21%
- 1975: IVA introduced (Law 20,631)
Is the VAT rate the same everywhere in Argentina?
Mostly yes: 21% applies nationwide, but Tierra del Fuego has a special tax regime under which most sales within the province are exempt from IVA.
Good to know
Tierra del Fuego operates under a special regime (Law 19,640) under which most sales of goods and services within the province are exempt from IVA.
Argentina also has provincial turnover tax (Ingresos Brutos) and many IVA perception and withholding regimes, so the effective cash cost for businesses can exceed the headline rate.
Since April 2025 receipts to final consumers must show the IVA content and other national indirect taxes separately under the Regimen de Transparencia Fiscal al Consumidor (Law 27,743).
Zero-Rated and Exempt Supplies in Argentina
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods
- Exports of services used abroad
- Hotel accommodation paid by foreign tourists with foreign cards (via refund)
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Books
- Bread and natural water
- Medicines sold by pharmacies (at the retail stage)
- Education services
- Hospital care covered by health plans
- Local passenger transport under 100 km
- Residential rental
Argentina VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Argentina.
| Local name | Impuesto al Valor Agregado (IVA) |
|---|---|
| VAT number format | CUIT: 11 digits (e.g. 30-12345678-9) |
| Registration threshold | No IVA threshold for Responsables Inscriptos; small taxpayers under the Monotributo simplified regime pay a fixed monthly amount instead of IVA |
| Non-resident businesses | Foreign suppliers of digital services do not register; IVA is collected by card issuers or payment intermediaries, or reverse-charged by business customers |
| Filing frequency | Monthly |
| Filing and payment deadline | Monthly return and payment due in the following month on dates set by ARCA according to the last digit of the CUIT |
| E-invoicing / reporting | Mandatory electronic invoicing with an ARCA authorisation code (CAE) for all IVA-registered taxpayers |
| Tax authority | Agencia de Recaudacion y Control Aduanero (ARCA, formerly AFIP) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Agencia de Recaudacion y Control Aduanero (ARCA, formerly AFIP) before relying on them.
Cross-Border Sales and Refunds in Argentina
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Digital services supplied by non-residents and used in Argentina are subject to 21% IVA; for consumers the tax is collected by the card issuer or payment intermediary, and business customers self-assess via reverse charge.
Tourist VAT refunds: Yes: foreign tourists receive 21% IVA back on hotel accommodation (and included breakfast) paid with a foreign card or foreign transfer, and a refund scheme exists for locally made goods at participating shops.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Argentina
What is the current VAT rate in Argentina?
The standard VAT rate in Argentina is 21% in 2026. Other rates in force: 27% (increased rate), 10.5% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Argentina?
To add 21% VAT, multiply the net price by 1.21. To remove it from a VAT-inclusive price, divide by 1.21; the difference is the VAT. The calculator at the top of this page does both.
Is IVA included in prices in Argentina?
Yes, prices to consumers include IVA. Since April 2025 receipts must also show the IVA amount separately so consumers can see how much tax they pay.
Do foreign tourists pay IVA on hotels in Argentina?
Foreign tourists who pay for accommodation with a card issued abroad or a transfer from abroad get the 21% IVA on lodging and included breakfast refunded, usually deducted directly at the hotel.
What is the 27% IVA rate in Argentina?
The 27% rate applies to telecommunications, electricity, gas, water and sewerage services supplied to IVA-registered businesses. Residential users pay the standard 21%.
Who needs to register for VAT in Argentina?
Registration threshold: No IVA threshold for Responsables Inscriptos; small taxpayers under the Monotributo simplified regime pay a fixed monthly amount instead of IVA. Foreign businesses: Foreign suppliers of digital services do not register; IVA is collected by card issuers or payment intermediaries, or reverse-charged by business customers.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.