Argentina VAT rate
Standard value-added tax rate (Impuesto al Valor Agregado), general rate under Article 28 of the Ley de IVA (Ley 23.349, texto ordenado por Decreto 280/1997).
| Current value | 21 percent |
|---|---|
| In force from | 1995-04-01 |
| Official source | Ley 23.349 (Ley del IVA, t.o. 1997), Artículo 28 — Infoleg (Ministerio de Justicia), texto actualizado |
| Last verified | 2026-07-15 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Article 28 sets the general rate at 21% ('La alícuota del impuesto será del veintiuno por ciento (21%)'). It was raised from 18% to 21% effective 1995-04-01 (Ley 24.468, BO 23/03/1995) and has stayed at 21% since. Two other statutory rates coexist: a REDUCED rate of 10.5% (half the general rate) for e.g. fresh meat, fruit/vegetables, grains, certain agricultural work, residential construction, most medicines, passenger transport, newspapers/periodicals, and bank loan interest; and an INCREASED rate of 27% for gas, electricity, running water, telecommunications and sewer services supplied to non-residential (business) users. Administered by ARCA (Agencia de Recaudación y Control Aduanero, ex-AFIP). Rate is stable but confirm around annual tax/budget reforms.
Earlier values
| From | Value | Source |
|---|---|---|
| 1992-01-01 | 18 | Ley 23.349 (Ley del IVA) — general rate before the 1995 incr |
Get it programmatically
curl https://latamref.dev/v1/ar/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ar/vat/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ar/vatOther Argentina series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates