Tax in Argentina: VAT, income tax, company tax, capital gains
21%
Argentina charges 21% IVA on most goods and services. The rate is verified against ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP) on 19 August 2026; the top personal income-tax rate is 35% (2026 tax year, ARCA (Agencia de Recaudación y Control Aduanero)), and the headline company tax rate is 35% (OECD Corporate Tax Statistics).
IVA in Argentina
Value-added: IVA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- Standard rate
- 21%
- Local name
- IVA — Value Added Tax
- Type
- VAT
- Reduced rates
- 10.5%
- Filing
- Quarterly / Monthly / Annual
- Authority
- ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP)
- Current rate since
- 1 January 2000
Income tax in Argentina
The top personal income-tax band is 35% for the 2026 tax year.
Company tax in Argentina
The headline corporate income tax rate is 35%. In effect since 1 January 2026.
Indicative only: confirm with Argentina's national tax authority. OECD 2026: central statutory CIT 35%, combined (central+sub-central) 35%
Capital gains tax in Argentina
- Shares
- Exempt for resident individuals on shares (and share certificates) where (a) placed by public offer authorised by the CNV, and/or (b) traded on CNV-authorised markets in segments ensuring price-time priority, and/or (c) sold via a CNV-authorised public tender/exchange offer (Ley de Ganancias t.o. 2019 art. 26 inc. u). Non-qualifying shares (listed but not meeting art. 26 u, or unlisted): 15% cedular schedular tax on Argentine-source gains (art. 98 c)
- Property
- Exempt from 2026-01-01: gains of individuals and undivided estates (resident or not) from the sale of, or transfer of rights over, real property located in Argentina that would otherwise fall under the art. 99 15% schedular tax (art. 26 inc. n as substituted by Ley 27.802, B.O. 6-3-2026; regulated by Decreto 406/2026, B.O. 1-6-2026). Before 2026: 15% on gain over inflation-indexed cost for property acquired from 2018-01-01 (art. 99)
- Holding period
- None
Ask your AI assistant about tax in Argentina
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the IVA rate in Argentina, and what is the source?”
- “Estimate income tax in Argentina on ARS 60,000 for 2026.”
- “What is the company tax rate in Argentina and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
Argentina, answered
Questions about tax in Argentina
- What is the IVA rate in Argentina?
- The standard IVA (Value Added Tax) rate in Argentina is 21%, verified against ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP) on 19 August 2026. A reduced rate of 10.5% applies to some categories. Value-added: IVA is charged on sales and reclaimed on purchases, so only the added value is taxed.
- What is the top income tax rate in Argentina?
- The top personal income-tax band in Argentina is 35% for the 2026 tax year, verified against ARCA (Agencia de Recaudación y Control Aduanero) on 6 October 2026. The free income-tax calculator on this site works through the bands below it, and shows the rate table it used.
- What is the company tax rate in Argentina?
- The headline corporate income tax rate in Argentina is 35%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with Argentina's national tax authority. OECD 2026: central statutory CIT 35%, combined (central+sub-central) 35%
- How is capital gains tax charged in Argentina?
- In Argentina, individuals generally pay no tax on gains, trading aside, verified against InfoLEG (Ministerio de Justicia) - Ley de Impuesto a las Ganancias t.o. 2019 (Decreto 824/2019), texto actualizado on 6 October 2026. On shares: Exempt for resident individuals on shares (and share certificates) where (a) placed by public offer authorised by the CNV, and/or (b) traded on CNV-authorised markets in segments ensuring price-time priority, and/or (c) sold via a CNV-authorised public tender/exchange offer (Ley de Ganancias t.o. 2019 art. 26 inc. u). Non-qualifying shares (listed but not meeting art. 26 u, or unlisted): 15% cedular schedular tax on Argentine-source gains (art. 98 c) Holding period: None
- Can an AI assistant look up tax rates for Argentina?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the IVA rate, an income-tax estimate, the company tax rate, the capital gains rule and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
Sources
- ARCA (Agencia de Recaudacion y Control Aduanero, ex-AFIP)
- ARCA (Agencia de Recaudación y Control Aduanero)
- OECD Corporate Tax Statistics
- InfoLEG (Ministerio de Justicia) - Ley de Impuesto a las Ganancias t.o. 2019 (Decreto 824/2019), texto actualizado
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put Argentina next to another country in the comparison tool, or read the tax facts.
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