Argentina public holidays 2026, VAT rate and tax data
Argentina: VAT rate 21% since 1 Apr 1995; 16 public holidays in 2026 (next: Día de la Soberanía Nacional, 23 Nov 2026); corporate tax rate 35%; minimum wage 391200 ARS/month; inflation rate (CPI) 33.4%.
11 series, each cited to the official source it was verified against; most recently verified 29 Oct 2026. Currency ARS.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "AR", "series": "vat", "value": 21, "unit": "percent", "effective_from": "1995-04-01", "last_confirmed": "2026-07-15", "source": { "name": "Ley 23.349 (Ley del IVA, t.o. 1997), Artículo 28", "url": "https://servicios.infoleg.gob.ar/infolegInternet/anexos/40000-44999/42701/texact.htm" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ar","amount":1000}.
Argentina public holidays 2026
16 days in 2026; next: Día de la Soberanía Nacional on 23 Nov 2026. Official source: Feriados nacionales 2026 · last verified 9 Oct 2026
Fixed by law 12 Confirmed 2 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Año Nuevo | Fixed by law | Feriados nacionales 2026 |
| 16 Feb 2026 Mon | Carnaval | Fixed by law | Feriados nacionales 2026 |
| 17 Feb 2026 Tue | Carnaval | Fixed by law | Feriados nacionales 2026 |
| 24 Mar 2026 Tue | Día Nacional de la Memoria por la Verdad y la Justicia | Fixed by law | Feriados nacionales 2026 |
| 2 Apr 2026 Thu | Día del Veterano y de los Caídos en la Guerra de Malvinas | Fixed by law | Feriados nacionales 2026 |
| 3 Apr 2026 Fri | Viernes Santo | Fixed by law | Feriados nacionales 2026 |
| 1 May 2026 Fri | Día del Trabajador | Fixed by law | Feriados nacionales 2026 |
| 25 May 2026 Mon | Día de la Revolución de Mayo | Fixed by law | Feriados nacionales 2026 |
| 15 Jun 2026 Mon | Paso a la Inmortalidad del Gral. Martín Miguel de Güemes trasladado del 17/06 |
Substitute | Feriados nacionales 2026 |
| 20 Jun 2026 Sat | Paso a la Inmortalidad del Gral. Manuel Belgrano | Fixed by law | Feriados nacionales 2026 |
| 9 Jul 2026 Thu | Día de la Independencia | Fixed by law | Feriados nacionales 2026 |
| 17 Aug 2026 Mon | Paso a la Inmortalidad del Gral. José de San Martín | Confirmed | Feriados nacionales 2026 |
| 12 Oct 2026 Mon | Día del Respeto a la Diversidad Cultural | Confirmed | Feriados nacionales 2026 |
| 23 Nov 2026 Mon | Día de la Soberanía Nacional trasladado del 20/11 |
Substitute | Feriados nacionales 2026 |
| 8 Dec 2026 Tue | Inmaculada Concepción de María | Fixed by law | Feriados nacionales 2026 |
| 25 Dec 2026 Fri | Navidad | Fixed by law | Feriados nacionales 2026 |
2027 dates already held (16)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Año Nuevo | Fixed by law | Feriados nacionales 2026 |
| 8 Feb 2027 Mon | Carnaval | Fixed by law | Feriados nacionales 2026 |
| 9 Feb 2027 Tue | Carnaval | Fixed by law | Feriados nacionales 2026 |
| 24 Mar 2027 Wed | Día Nacional de la Memoria por la Verdad y la Justicia | Fixed by law | Feriados nacionales 2026 |
| 26 Mar 2027 Fri | Viernes Santo | Fixed by law | Feriados nacionales 2026 |
| 2 Apr 2027 Fri | Día del Veterano y de los Caídos en la Guerra de Malvinas | Fixed by law | Feriados nacionales 2026 |
| 1 May 2027 Sat | Día del Trabajador | Fixed by law | Feriados nacionales 2026 |
| 25 May 2027 Tue | Día de la Revolución de Mayo | Fixed by law | Feriados nacionales 2026 |
| 20 Jun 2027 Sun | Paso a la Inmortalidad del Gral. Manuel Belgrano | Fixed by law | Feriados nacionales 2026 |
| 21 Jun 2027 Mon | Paso a la Inmortalidad del Gral. Martín Miguel de Güemes trasladado del 17/06, jueves, al lunes siguiente |
Substitute | Feriados nacionales 2026 |
| 9 Jul 2027 Fri | Día de la Independencia | Fixed by law | Feriados nacionales 2026 |
| 16 Aug 2027 Mon | Paso a la Inmortalidad del Gral. José de San Martín trasladado del 17/08, martes, al lunes anterior |
Substitute | Feriados nacionales 2026 |
| 11 Oct 2027 Mon | Día del Respeto a la Diversidad Cultural trasladado del 12/10, martes, al lunes anterior |
Substitute | Feriados nacionales 2026 |
| 20 Nov 2027 Sat | Día de la Soberanía Nacional cae sábado; la regla de traslado no alcanza sábados, no se traslada |
Substitute | Feriados nacionales 2026 |
| 8 Dec 2027 Wed | Inmaculada Concepción de María | Fixed by law | Feriados nacionales 2026 |
| 25 Dec 2027 Sat | Navidad | Fixed by law | Feriados nacionales 2026 |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Argentina value
Rate schedules and breakdowns
Withholding tax rates
7–31.5% across 4 withholding taxes — no single rate · in force from 2021-01-01 · Official source: Ley de Impuesto a las Ganancias, t.o. 2019: art. 97 (7% on dividends, single… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends and profit distributions to foreign beneficiaries (LIG art. 97) | 7 | dividends and profits distributed by Argentine companies to beneficiarios del exterior (and to resident individuals); withheld by the payer as a single and final payment | 2021-01-01 | LIG t.o. 2019 art. 97 as amended by Ley… |
| The 7% applies to the gross dividend, on profits generated in fiscal years from 2018 onward; distributions of pre-2018 accumulated profits follow the transitional equalization rules of Ley 27.430. Ley 27.630 cancelled the scheduled 13% rate, holding 7% from 2021. | |||||
| interest | Interest to foreign beneficiaries - 15.05% or 35% effective (LIG arts. 102/104(c)) | — | Argentine-source interest paid to beneficiarios del exterior; the effective rate is 35% x a presumption of either 43% or 100% of the payment - there is no single interest rate | — | LIG t.o. 2019 art. 102 (withholding of… |
| RATE IS NULL AT THIS LEVEL BECAUSE THE LAW SETS PRESUMPTIONS, NOT A RATE: 35% x 43% = 15.05% effective for qualifying bank/financial-entity lenders and equipment-import financing; 35% x 100% = 35% effective otherwise (notably related-party loans and low-tax-jurisdiction lenders). | |||||
| royalties | Royalties, technical assistance and copyright - 21%/28%/31.5%/12.25% effective (LIG arts. 102/104) | — | royalties, technology-transfer payments, technical assistance and copyright payments to beneficiarios del exterior; the effective rate is 35% x a per-category presumption - there is no single royalty rate | — | LIG t.o. 2019 art. 104: (a)… |
| RATE IS NULL AT THIS LEVEL BECAUSE THE LAW SETS PRESUMPTIONS: effective rates are 35% x 60% = 21% (registered technical assistance/engineering/consultancy), 35% x 80% = 28% (patent licences and other registered technology transfer), 35% x 90% = 31.5% (residual - typically… | |||||
| other-income-residual | Residual presumption for other Argentine-source payments (LIG art. 104(i)) | 31.5 | any Argentine-source payment to a beneficiario del exterior not covered by a specific presumption - the 90% presumption taxed at 35%, an effective 31.5% of the gross payment | — | LIG t.o. 2019 art. 104(i): a… |
| Included because it is the default head most miscellaneous service and royalty-like payments fall into. Art. 104 also carries specific presumptions not broken out here: 70% (temporary personal services), 40% (movable-property leasing), 60% (real-property rents), 50% (transfers… | |||||
Personal income tax brackets
5–35% across 9 bands · in force from 2026-01-01 · Official source: ARCA · last verified 17 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 2000030.09 | 5 |
| 2000030.09 | 4000060.17 | 9 |
| 4000060.17 | 6000090.26 | 12 |
| 6000090.26 | 9000135.4 | 15 |
| 9000135.4 | 18000270.8 | 19 |
| 18000270.8 | 27000406.2 | 23 |
| 27000406.2 | 40500609.3 | 27 |
| 40500609.3 | 60750913.96 | 31 |
| 60750913.96 | — | 35 |
Statutory social-insurance contributions
0–18% across 7 contribution branches · in force from 2026-08-01 · Official source: Ley 24.241 (Sistema Integrado de Jubilaciones y Pensiones), arts. 6, 7, 9… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| sipa_aporte_personal | Aporte personal jubilatorio al SIPA (Sistema Integrado Previsional Argentino) | 11 | 11 | 0 | percent | "Remuneración" as defined in arts. 6 and 7 de la Ley 24.241 — broadly all cash and in-kind consideration for services in relación de dependencia, including sueldo, sueldo anual complementario (aguinaldo), horas extras, comisiones, premios and gratificaciones; art. 7 excludes asignaciones familiares, indemnizaciones por antigüedad/vacaciones no gozadas/accidente, prestaciones económicas por desempleo, asignaciones pagadas por becas and gratificaciones por cese. Subject BOTH to the monthly minimum base and to the monthly maximum base of art. 9 de la Ley 24.241 (texto según Ley 26.222). Base imponible mínima ARS 141.380,42 and máxima ARS 4.594.798,23 for the período devengado agosto 2026. | ARS |
| THE CEILING MOVES EVERY SINGLE MONTH. Since DNU 274/2024 substituted art. 32 de la Ley 24.241, previsional movilidad is monthly and follows the INDEC IPC, and ANSES re-fixes the bases imponibles mínima y máxima by resolution every month. The values here are the AUGUST 2026… | |||||||
| inssjp_aporte_personal | Aporte personal al INSSJP-PAMI (Instituto Nacional de Servicios Sociales para Jubilados y Pensionados) | 3 | 3 | 0 | percent | The same remuneración as the SIPA aporte, subject to the same monthly minimum and maximum bases (in SICOSS terms this is Remuneración 5). ARS 141.380,42 minimum and ARS 4.594.798,23 maximum for agosto 2026. | ARS |
| This is PAMI, the retirees' health scheme. The employee pays 3 % all his working life for a benefit he receives only after retiring, which is why it is invisible to workers and often omitted from foreign payroll templates. Do NOT add a separate 2 % employer PAMI line: Ley 19.032… | |||||||
| obra_social_aporte_personal | Aporte personal a la Obra Social (Régimen Nacional de Obras Sociales / Seguro Nacional de Salud) | 3 | 3 | 0 | percent | The same remuneración as the SIPA aporte (in SICOSS terms, Remuneración 4), subject to the same monthly minimum and maximum bases. ARS 141.380,42 minimum and ARS 4.594.798,23 maximum for agosto 2026. An ADDITIONAL 1,5 % of remuneration is payable by the employee for each dependant beyond the grupo familiar primario. | ARS |
| 3 % is the base rate; the 1,5 % PER ADDITIONAL DEPENDANT is a real and frequently-missed uplift, applying to persons a cargo who fall outside the grupo familiar primario. An employee supporting two such dependants deducts 6 %, not 3 %. A defined slice of the combined 3 % + 6 %… | |||||||
| contribuciones_patronales_unificadas | Contribución patronal unificada con destino a los subsistemas de la seguridad social (SIPA, INSSJP, Fondo Nacional de Empleo, Asignaciones Familiares, RENATRE) | 18 | 0 | 18 | percent | The same remuneración as the employee aportes, with the monthly MINIMUM base applied (ARS 141.380,42 for agosto 2026) but NO MAXIMUM — the ceiling of art. 9 de la Ley 24.241 is expressly confined to the aportes of art. 10 incs. a) and c). From that base a DETRACCIÓN is subtracted per employee per month before the rate is applied: ARS 7.003,68 under art. 22 de la Ley 27.541, plus a further ARS 10.000 per month for employers with a payroll of up to 25 employees under art. 23. | ARS |
| THE RATE DEPENDS ON THE EMPLOYER, NOT THE EMPLOYEE — 18 % is served because art. 19 inc. b) is the residual category and covers the majority of employers (all of industry, construction, agriculture, transport and mining whatever their size, plus every services and commerce… | |||||||
| obra_social_contribucion_patronal | Contribución patronal a la Obra Social (Régimen Nacional de Obras Sociales / Seguro Nacional de Salud) | 6 | 0 | 6 | percent | The remuneración of employees in relación de dependencia. Not subject to the art. 9 Ley 24.241 maximum base — the ceiling applies to aportes, not contribuciones. | ARS |
| SEPARATE FROM AND ON TOP OF the unified 18 %/20,40 % contribución patronal — obras sociales are NOT one of the subsystems folded into art. 19 de la Ley 27.541, which covers only SIPA, INSSJP, Fondo Nacional de Empleo, Asignaciones Familiares and RENATRE. An engine that treats 18… | |||||||
| art_riesgos_trabajo | Cuota a la Aseguradora de Riesgos del Trabajo (ART) — Ley de Riesgos del Trabajo | — | 0 | — | percent | The employer's monthly payroll, defined for this purpose in the same terms as the social-security base. Priced per employer by contract with the chosen ART, typically as a fixed monthly sum per covered worker PLUS a variable percentage of payroll, the percentage graded by the employer's actividad (CIIU code), accident experience and compliance record. There is no statutory national rate and no statutory ceiling. | ARS |
| NO NATIONAL RATE — rate_employer is deliberately null. This is a genuine market premium negotiated with a private ART, not a statutory percentage, which is why Argentina cannot be modelled with a single employer load figure. Ordinary office and commercial employers commonly sit… | |||||||
| seguro_colectivo_vida_obligatorio | Seguro Colectivo de Vida Obligatorio (SCVO) — compulsory group life cover | — | 0 | — | percent | NOT a percentage of pay. A flat monthly premium per covered worker, fixed in pesos, buying a fixed death benefit; both the premium and the sum insured are re-fixed periodically by the Superintendencia de Seguros de la Nación. Payable for every employee in relación de dependencia from the start of the employment relationship. | ARS |
| Included as a visible branch because it is a compulsory statutory employer charge that payroll models routinely omit entirely — an employer that carries no SCVO is exposed to the full death benefit itself. rate_total and rate_employer are null because the charge is a FLAT PESO… | |||||||
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Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.