Tax and compliance in Argentina

How business tax and compliance fit together in Argentina

When a business registers in Argentina it receives a CUIT, the tax number that identifies it on invoices and official documents and that ARCA uses to track filings. Owners and legal representatives hold a CUIT or a CUIL. A business then chooses between the Monotributo, a simplified regime for small taxpayers, and the general regime, where IVA and Impuesto a las Ganancias are handled separately. Provincial Ingresos Brutos applies on top, and invoicing runs through ARCA in electronic form. As of 24 June 2026 confirm your registration and obligations with ARCA or an accountant.

The Monotributo and the general regime

The Monotributo bundles income tax, IVA and social security into one fixed monthly payment set by category, where the category depends on billing and other limits that are updated periodically, with new values effective 1 February 2026. It suits sole traders and small businesses that stay within the limits. Above those limits, or for many company structures, a business sits in the general regime and registers for IVA and Impuesto a las Ganancias. The right route depends on turnover, activity and structure, so confirm your position with an accountant. As of 24 June 2026.

IVA, Ganancias and Ingresos Brutos

IVA, the value added tax, has a standard rate of 21 percent, with a reduced rate of 10.5 percent on some goods and services and a higher rate of 27 percent on certain utilities supplied to registered businesses, and registered businesses file IVA periodically. Impuesto a las Ganancias is the income tax on company profit, charged on a progressive scale, so confirm the current brackets with an accountant. Ingresos Brutos is a provincial tax on turnover, with a rate that varies by province and activity and that must be shown on invoices, and businesses that operate in more than one province may register under the Convenio Multilateral. As of 24 June 2026.

The bank debits and credits tax

Most movements through a bank account in Argentina carry the Impuesto a los Debitos y Creditos Bancarios, often called the impuesto al cheque, which applies to both debits and credits. The general rate is commonly 0.6 percent on each of debits and credits, though reductions and exemptions apply to some taxpayers and activities, and part of the tax can be credited against other taxes in some cases. Because the tax follows account movements, this is one reason to keep company and personal money separate and to plan how money flows through the account. Confirm the current rate and any reduction that applies to you with an accountant. As of 24 June 2026.

What to keep in order

These items keep Argentine business compliance manageable, as of 24 June 2026. Verify with ARCA or your accountant

• Your CUIT on invoices and records, and the right registration, either the Monotributo or the general regime for IVA and Impuesto a las Ganancias.
• A bank account in the business name that keeps company money separate from personal money for clean bookkeeping and clearer handling of the debits and credits tax.
• A filing calendar for your regime, for provincial Ingresos Brutos, and for electronic invoicing through ARCA, usually handled with an accountant.

How to approach compliance

1. Confirm your CUIT and whether your activity and turnover fit the Monotributo or the general regime, with an accountant.
2. Register for the taxes that apply, IVA and Impuesto a las Ganancias in the general regime, plus provincial Ingresos Brutos, and set up electronic invoicing through ARCA.
3. Open a business account and keep bookkeeping that separates company money, captures every transaction, and reflects the bank debits and credits tax on account movements.