Argentina VAT calculator (IVA)

How iva (vat) in Argentina is calculated

Argentina is the **only country in this catalog with a rate above its standard one**. Article 28 of the Ley de IVA sets the general rate — *"La alícuota del impuesto será del veintiuno por ciento (21%)"* — and then *increases* it: *"Esta alícuota se incrementará al veintisiete por ciento (27%) para las ventas de gas, energía eléctrica y aguas reguladas por medidor"*.

**The 27% does not apply to every utility bill**, and the conditions are easy to miss. It applies only where the supply is outside premises used exclusively as a dwelling *and* the customer is registered for the tax as a *responsable inscripto*. So the same metered electricity is 21% to a household and 27% to a registered business — the rate depends on who is buying and where, not on what is sold.

The reduced band is stranger, and this page models it the way the statute writes it. **The law never states 10,5% anywhere.** It says the reduced supplies take *"una alícuota equivalente al cincuenta por ciento (50%) de la establecida en el primer párrafo"* — half the general rate. So 10,5% is a consequence of 21%, not an independent figure, and this calculator derives it. If the general rate ever moves, the reduced one follows automatically, exactly as article 28 intends. The 50% covers meat, fruit, vegetables, bread and other staples. This page covers the rate schedule only.