# Calculadora IVA 2026 — Argentina VAT calculator

Source page: https://valem.run/calculators/argentina/vat

Argentine IVA is 21% as the general rate, 10,5% on reduced supplies — exactly half the general rate — and 27% on metered gas, electricity and water billed to registered businesses outside dwellings.

**Tax year:** 2026

## How it 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.

## Worked example

With Amount of 100, this model computes Vat Amount of 21.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [Infoleg - Ley de IVA art. 28: 21% general, 27% incrementada, reducida al 50% de la general](https://servicios.infoleg.gob.ar/infolegInternet/anexos/40000-44999/42701/texact.htm) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/argentina/vat.json
- Compute by URL: https://valem.run/calculators/argentina/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `argentina/vat`)