Argentina
ARG·Americas
Official Tax Sources
Unique / Country-Specific Tax
Monotributo (simplified SME)
Source: afip.gob.arNotes
AFIP
Regional Tax Variations (24)
Buenos Aires Province
Ingresos Brutos (turnover tax) 3-6%
Ingresos Brutos 3-6%; Stamp Tax; ARBA
ARBA; largest province; 37% of Argentina GDP
Ciudad Autónoma de Buenos Aires
Ingresos Brutos; real estate levies
Ingresos Brutos higher rates; AGIP
AGIP; federal capital
Catamarca
Mining royalties on lithium
Ingresos Brutos; mining royalties
Lithium triangle
Chaco
Agricultural commodity taxes
Ingresos Brutos; agricultural levies
Cotton and soy production
Chubut
Oil royalties; fishing taxes
Ingresos Brutos; hydrocarbon royalties
Patagonia; oil and gas
Córdoba
IB 3-4.5%; tech cluster Córdoba
Ingresos Brutos 3-4.5%; own RG revenue
DGR Córdoba; second city
Corrientes
IB standard rates
Ingresos Brutos; agricultural
Yerba mate and rice
Entre Ríos
IB rates; poultry and soy
Ingresos Brutos; agribusiness
Mesopotamia region
Formosa
IB standard; customs border controls
Ingresos Brutos; remote border province
Border with Paraguay
Jujuy
Lithium mining royalties; IB
Ingresos Brutos; lithium royalties
Lithium triangle; NW Argentina
La Pampa
IB; cattle and grain
Ingresos Brutos; agricultural
Central agricultural province
La Rioja
IB; gold and silver mining
Ingresos Brutos; mining
Remote NW; small economy
Mendoza
IB; wine sector-specific taxes
Ingresos Brutos; wine and viticulture levies
DGR Mendoza; wine capital
Misiones
IB; yerba mate and timber
Ingresos Brutos; forestry taxes
Iguazú Falls; subtropical
Neuquén
Vaca Muerta oil/gas royalties; IB
Ingresos Brutos; Vaca Muerta shale royalties
Largest hydrocarbon province
Río Negro
IB; pear and apple export taxes
Ingresos Brutos; fruit export levies
Patagonia; fruit valley
Salta
IB; lithium; Andean tourism
Ingresos Brutos; mining; tourism
NW gateway; wine and lithium
San Juan
IB; mining royalties
Ingresos Brutos; mining (gold, silver, copper)
Veladero and Pascua-Lama mines
San Luis
Reduced IB for IT/tech firms
Ingresos Brutos; tech province (reduced IB for IT)
Digital economy province
Santa Cruz
Oil royalties; IB
Ingresos Brutos; oil and gas royalties
Patagonian oil province; Santa Cruz Kirchner base
Santa Fe
IB 3.5-5%; Rosario agri-port
Ingresos Brutos 3.5-5%; port duties
Rosario soybean export hub
Santiago del Estero
IB standard rates
Ingresos Brutos; cotton and agriculture
Hot and dry agricultural province
Tierra del Fuego
Duty-free zone; reduced national taxes; electronics manufacturing
Ingresos Brutos; special customs-free zone
Special Customs Area under Law 19640
Tucumán
IB; agricultural processing levies
Ingresos Brutos; sugar cane and lemon
Sugar industry; lemon export capital
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Buenos Aires Province | Ingresos Brutos 3-6%; Stamp Tax; ARBA | Ingresos Brutos (turnover tax) 3-6% | ARBA; largest province; 37% of Argentina GDP |
| Ciudad Autónoma de Buenos Aires | Ingresos Brutos higher rates; AGIP | Ingresos Brutos; real estate levies | AGIP; federal capital |
| Catamarca | Ingresos Brutos; mining royalties | Mining royalties on lithium | Lithium triangle |
| Chaco | Ingresos Brutos; agricultural levies | Agricultural commodity taxes | Cotton and soy production |
| Chubut | Ingresos Brutos; hydrocarbon royalties | Oil royalties; fishing taxes | Patagonia; oil and gas |
| Córdoba | Ingresos Brutos 3-4.5%; own RG revenue | IB 3-4.5%; tech cluster Córdoba | DGR Córdoba; second city |
| Corrientes | Ingresos Brutos; agricultural | IB standard rates | Yerba mate and rice |
| Entre Ríos | Ingresos Brutos; agribusiness | IB rates; poultry and soy | Mesopotamia region |
| Formosa | Ingresos Brutos; remote border province | IB standard; customs border controls | Border with Paraguay |
| Jujuy | Ingresos Brutos; lithium royalties | Lithium mining royalties; IB | Lithium triangle; NW Argentina |
| La Pampa | Ingresos Brutos; agricultural | IB; cattle and grain | Central agricultural province |
| La Rioja | Ingresos Brutos; mining | IB; gold and silver mining | Remote NW; small economy |
| Mendoza | Ingresos Brutos; wine and viticulture levies | IB; wine sector-specific taxes | DGR Mendoza; wine capital |
| Misiones | Ingresos Brutos; forestry taxes | IB; yerba mate and timber | Iguazú Falls; subtropical |
| Neuquén | Ingresos Brutos; Vaca Muerta shale royalties | Vaca Muerta oil/gas royalties; IB | Largest hydrocarbon province |
| Río Negro | Ingresos Brutos; fruit export levies | IB; pear and apple export taxes | Patagonia; fruit valley |
| Salta | Ingresos Brutos; mining; tourism | IB; lithium; Andean tourism | NW gateway; wine and lithium |
| San Juan | Ingresos Brutos; mining (gold, silver, copper) | IB; mining royalties | Veladero and Pascua-Lama mines |
| San Luis | Ingresos Brutos; tech province (reduced IB for IT) | Reduced IB for IT/tech firms | Digital economy province |
| Santa Cruz | Ingresos Brutos; oil and gas royalties | Oil royalties; IB | Patagonian oil province; Santa Cruz Kirchner base |
| Santa Fe | Ingresos Brutos 3.5-5%; port duties | IB 3.5-5%; Rosario agri-port | Rosario soybean export hub |
| Santiago del Estero | Ingresos Brutos; cotton and agriculture | IB standard rates | Hot and dry agricultural province |
| Tierra del Fuego | Ingresos Brutos; special customs-free zone | Duty-free zone; reduced national taxes; electronics manufacturing | Special Customs Area under Law 19640 |
| Tucumán | Ingresos Brutos; sugar cane and lemon | IB; agricultural processing levies | Sugar industry; lemon export capital |