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Argentina VAT Rates 2026

Argentina levies Value Added Tax as IVA (Impuesto al Valor Agregado). The standard rate is 21%, applied to most goods and services. Reduced rates of 10.5% apply to certain foodstuffs (beef, fruit, vegetables, bread), construction of housing, interest on loans, medical services.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AR endpoint to get Argentina data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/AR
# No authentication required for rate lookups

# Response:
# { "country_code": "AR", "tax_type": "vat",
#   "standard_rate": 21, "reduced_rates": [10.5],
#   "currency": "ARS", "last_updated": "2026-06-12" }

Fetching the rate in code

// Fetch current Argentina VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AR').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [10.5],
//     currency: 'ARS' }

applyRate(rates.standard_rate);

About Argentina VAT

Argentina's 21% IVA is augmented by a punitive 27% rate on utilities supplied to businesses and softened by 10.5% on staples and housing construction — and the whole system is wrapped in a web of withholding and perception regimes that often collect the tax before a sale even settles. The tax agency AFIP was dissolved and replaced by ARCA in late 2024. Digital services from foreign platforms have been subject to 21% IVA collected via payment cards since 2018.

VAT in Argentina is administered by the ARCA (Agencia de Recaudación y Control Aduanero, ex-AFIP).

Sources: PwC Worldwide Tax Summaries · ARCA (accessed Jun 2026)

Rate history

• 1995Standard rate set at 21% — among the region's highest ever since

Frequently asked questions

VAT & GST rates in other American countries