Argentina: National and provincial indirect tax updates
National internal taxes eliminated; updates to gross revenue tax, tax filing, and withholding in Buenos Aires, Córdoba, and other provinces.
april 8, 2026
The KPMG member firm in Argentina prepared a report regarding the following recent indirect tax developments:
- National: Elimination of internal taxes
Effective April 1, 2026, national internal taxes on various goods and services have been eliminated. This includes taxes previously levied on insurance, cellular and satellite telephony, luxury goods, automobiles, sport boats, and aircraft. - Buenos Aires (City): Cryptocurrency tax valuation and price transparency
The taxable base for gross revenue tax on cryptocurrency transactions is the difference between the purchase and sale price. Additionally, the city’s tax agency must implement a system requiring businesses to disclose the impact of the gross revenue tax on final consumer prices. - Córdoba: Extension for industrial promotion benefits
The deadline to register for the simplified industrial promotion program has been extended to April 30, 2026. This program offers a full exemption from gross revenue tax for new industrial investments. - Corrientes: New digital channel for tax filings
Effective March 3, 2026, the provincial tax authority (DGR) has launched the "Online Information Requirements" portal. This digital channel is for the formal exchange of documentation between the DGR and taxpayers. - Formosa: Suspension of collection agents for non-payment
Collection agents who do not remit declared tax amounts within five business days of the due date may be suspended. The preventive suspension will last for a minimum of 30 days. - La Pampa: Tax rate reductions for strategic sectors
For the period of January 1, 2026, to December 31, 2026, the province has reduced gross revenue tax rates for key industries. This includes a 0.50% rate for biofuel manufacturing and a 0% rate for call centers in the La Pampa free trade zone and for electricity distribution activities. - Neuquén: Increased tax withholding thresholds
As of March 1, 2026, the minimum amounts not subject to gross revenue tax withholding have been increased. The general threshold was raised to ARS $300,000, and the threshold for transactions involving state entities was raised to ARS $500,000. - Santa Fe: Updates to tax collection and benefit regulations
The provincial tax authority (API) has issued several updates, including establishing special withholding rates for public works, extending the coexistence of old and new collection systems until April 30, 2026, and regulating new tax credits for businesses related to electricity consumption and property taxes. The Ministry of Economy has also instructed the API to work toward making the gross revenue tax more transparent on consumer invoices.
Read an April 2026 report (Spanish) prepared by the KPMG member firm in Argentina