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.
Argentina has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The free VAT number validation tool still checks it against the national format, which catches transcription errors before they reach your accounting system.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 10.5% | Certain foodstuffs (beef, fruit, vegetables, bread), construction of housing, interest on loans, medical services |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | No general threshold — small taxpayers may instead opt into the monotributo simplified regime |
| Tax authority | ARCA (Agencia de Recaudación y Control Aduanero, ex-AFIP) |
| Filing frequency | Monthly returns and payment |
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 https://www.taxid.dev/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('https://www.taxid.dev/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
What is the VAT rate in Argentina in 2026?
21% standard, 10.5% reduced (staple foods, housing construction, medical services) and 27% on certain utilities for businesses.
What is the monotributo in Argentina?
A simplified flat-fee regime for small taxpayers that replaces IVA and income tax — businesses inside it don't charge IVA separately.
Related concepts and guides: