Argentina VAT Rate 2026: 21% Standard Rate

How Much Is VAT in Argentina?

The standard VAT rate in Argentina is 21% in 2026, plus reduced rate of 10.5% on certain goods and services. It applies to most goods and services sold in Argentina. 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.

Current VAT Rates

Historical VAT Rate Changes

• 2026: Current standard rate in force
• 1995: Standard rate set at 21%
• 1975: VAT (IVA) introduced

Economic Impact

VAT contributes approximately 20-30% to Argentina's total tax revenue. The current rate structure balances revenue generation with economic competitiveness within the Americas region.

Zero-Rated Items

The following items are zero-rated for VAT in Argentina:

• Exports of goods and services
• International transportation
• Some basic food items
• Children's clothing
• Books and newspapers
• Prescription medications

VAT Exempt Items

The following are exempt from VAT in Argentina (no VAT charged, no input VAT recovery):

• Financial services
• Insurance services
• Healthcare and medical services
• Education and training
• Postal services
• Charitable activities

Reduced Rate Applications

Items subject to reduced VAT rates in Argentina:

• 10.5% rate: Meat, fruit, vegetables, bread and some construction work

Argentina has no general IVA threshold; small taxpayers may instead use the simplified Monotributo regime. Always confirm current thresholds and deadlines with the AFIP, as they are reviewed periodically.

VAT Registration

• Registration Threshold: None (Monotributo regime for small taxpayers)
• Voluntary Registration: Available below threshold
• Registration Process: Online via tax authority website
• Processing Time: Typically 2-4 weeks

VAT Returns and Payment

• Filing Frequency: Monthly
• Filing Deadline: End of month following period
• Payment Methods: Bank transfer, online payment
• Late Filing Penalties: Varies by amount and delay

Cross-Border Trade

Special considerations for international transactions:

• Intra-EU Trade: Not applicable (non-EU country)
• Imports: VAT payable at point of entry
• Exports: Generally zero-rated
• Digital Services: Special rules may apply

For background on how the buyer accounts for VAT on intra-EU and cross-border B2B supplies, see the reverse charge mechanism. For B2C digital sales and low-value imports, see VAT on digital services and cross-border e-commerce.

Nearby Countries

What is the current VAT rate in Argentina?

The standard VAT rate in Argentina is 21% as of 2026. This applies to most goods and services unless they qualify for reduced rates or exemptions.

How do I calculate VAT in Argentina?

To add VAT: multiply the net amount by 21%. To remove VAT from a gross amount: divide by 1.21. Use our calculator above for instant results.

Who needs to register for VAT in Argentina?

Argentina has no general IVA threshold; small taxpayers may instead use the simplified Monotributo regime.

Can I reclaim VAT in Argentina?

VAT-registered businesses can generally reclaim input VAT on business purchases. Non-EU tourists may claim VAT refunds on qualifying purchases when leaving the country — see our guide to VAT refunds for tourists and non-resident businesses.