Overview
- The Instituto Argentino de Análisis Fiscal's 2026 Vademécum found 150 distinct taxes, rates and contributions nationwide, split into 40 national, 28 provincial and 82 municipal levies and projecting a consolidated tax pressure of about 26.6% of GDP.
- Iaraf reports that six taxes — value added tax (VAT), social security contributions, income tax (Ganancias), Ingresos Brutos, the bank debit/credit tax and the municipal inspection/safety/hygiene rate (TISH) — will explain roughly 85% of consolidated revenue, with ten levies accounting for about 94% when fuel and trade duties are included.
- The total fell from 155 in 2025 after the Ley de Modernización Laboral removed five national internal taxes on items such as certain vehicles, boats, insurance, mobile services and luxury goods, a change the national government highlights as progress.
- Economy Minister Luis Caputo is weighing a new fiscal pact with governors as dispute grows over coparticipation rules; Ingresos Brutos alone provides 14.7% of consolidated revenue and can represent up to 80% of some provinces’ own income, which makes reassigning or cutting it politically difficult.
- Analysts and an IMF reading summarized by Econviews back targeted reforms — including changes to the monotributo, a review of exemptions and updates to fuel taxes — that could recompose revenues by an estimated ~3.3% of GDP but would require legal and fiscal agreements to protect subnational finances and affect household and business costs.