Taxation in Argentina

Taxation

An aspect of fiscal policy
Policies Government revenue Tax revenue Non-tax revenue Tax law Tax bracket Tax threshold Exemption Credit Deduction Tax shift Tax cut Tax holiday Tax advantage Tax incentive Tax reform Tax harmonization Tax competition Double taxation Representation Unions Medical savings account Tax, tariff and trade
Economics Price effect Excess burden Tax incidence Laffer curve Optimal tax Theory Optimal capital income taxation
Collection Revenue service Revenue stamp Tax assessment Taxable income Tax lien Tax refund Tax shield Tax residence Tax preparation Tax investigation Tax shelter Private tax collection Tax farming
Noncompliance Tax avoidance Tax evasion Tax resistance Tax haven Smuggling Black market Transfer mispricing Unreported employment Tax shelter
Distribution Tax rate Progressive Regressive Proportional
Types Direct Indirect Per unit Ad valorem In rem Capital gains Carbon Consumption Dividend Ecotax Excise Fuel Georgist Gift Gross receipts Income Inheritance (estate) Land value Payroll Pigovian Property Sales Sin Single Stamp Steering Turnover Value-added (VAT) Corporate profit Excess profits Windfall profits Negative (income) Flat Wealth
International Financial transaction tax Currency transaction tax Tobin tax Spahn tax Tax equalization Tax treaty Permanent establishment Transfer pricing European Union FTT
Trade Custom Duty Tariff Import Export Tariff war Free trade Free trade zone Trade agreement
Religious Church tax Eight per thousand Teind Tithe Fiscus Judaicus Leibzoll Temple tax Tolerance tax Jizya Kharaj Khums Nisab Zakat
By country List of countries by tax rates Tax revenues as %GDP Albania Algeria Argentina Australia Azerbaijan Bangladesh Bhutan Bulgaria Canada China Colombia France Germany Greece Iceland India Indonesia Iran Ireland Israel Italy Japan Kazakhstan Lithuania Malta Namibia Netherlands New Zealand Norway Pakistan Palestinian territories Peru Philippines Poland Russia Singapore South Africa Sweden Switzerland Tanzania United Kingdom United States Uruguay

Income tax in Argentina is collected solely by the Government of Argentina, to the exclusion of the provinces. Argentina has a progressive tax on personal income that is collected as a deferred tax. It also has a flat rate tax on business income (company tax) - 35%.

There is a stamp tax of 1.5% on the total value of real property, whether it gained or lost value, as opposed to just 1.5% applied only to realised capital gains. There is also an ad valorem property tax on other assets such as vehicles. There is also a 0.6% tax on all bank transactions. Argentina’s income tax system contains a complex array of deductions and offsets, and is administered by the Administración Federal de Ingresos Públicos (AFIP).

In 2005, the wealth tax (0.5% to 2.5%), value-added tax (21%; up from 18% in 1994), and excise taxes on electronics, tobacco, alcohol, soft drinks, perfumes, jewelry, precious stones, vehicles, tires, mobile phone services, insurance policies, gasoline, lubricating oils, and other items. Inheritance tax is levied by the provinces - as of 2011, only Buenos Aires levies it (4% when the assets are worth over 3 million pesos). Corporate taxes are levied at 35% for domestic and foreign companies. Provincial and municipal governments impose various taxes.

External links

2009 tax guide

Brief, partial list of taxes

Rige en Buenos Aires impuesto a la herencia (Spanish)

Taxation in South America

Sovereign states	Argentina Bolivia Brazil Chile Colombia Ecuador Guyana Paraguay Peru Suriname Uruguay Venezuela

Dependencies and other territories	Falkland Islands French Guiana South Georgia and the South Sandwich Islands

Economy of Argentina

History	Agricultural colonies · Railway nationalization Five-Year Plans Rodrigazo Austral plan Convertibility plan Railway privatisation 1999–2002 crisis 2007–10 recession 2008 farmers' strike Argentine currency controls (2011–15) Historical exchange rates

Agriculture	Wine Tobacco Beef Timber Whaling

Other sectors	Energy Mining Defence industry Foreign trade Tourism Telecommunications Banking (Central Bank of Argentina)

Other	Argentine peso Provincial economies Provinces by HDI Companies Infrastructure Ministry of Economy Taxation Trade unions Stock exchange

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