14/06/2026 15:25 - Economia
Ilustración de un mapa de Argentina con iconos de dinero y edificios gubernamentales, mostrando diferentes colores según la carga impositiva de cada región. Un personaje de negocio con una lupa examina el mapa.
The Argentine Institute of Fiscal Analysis (IARAF)—an independent think tank specializing in public finance research—has presented the Argentine Tax Vademecum 2026, an annual study that provides an X-ray of the country's tax system. The research identified 150 types of taxes currently in force, distributed across three levels of government: 40 national, 28 provincial, and 82 municipal.
This figure represents a slight decrease from 2025, when 155 taxes were counted. The reduction is due to the elimination of five national internal taxes (motor vehicles, luxury items, insurance, cell phones, and recreational boats) following the passage of the Labor Modernization Law (Law 27.802).
Important: A person or company does not pay all 150 taxes, but only those corresponding to their activity, assets, and geographic location.
Despite the diversity of tax figures, revenue is highly concentrated. According to IARAF projections for 2026, six taxes explain 85% of consolidated revenue, estimated to reach 26.6% of GDP—one of the highest tax burdens in Latin America.
| Tax | Share | Explanation |
|---|---|---|
| VAT (IVA) | 25% | Value-Added Tax on consumption |
| Social Security Contributions | 19.1% | Payroll taxes for pensions and healthcare |
| Income Tax (Ganancias) | 18.1% | Tax on personal and corporate income |
| Gross Income Tax (Ingresos Brutos) | 14.7% | Provincial tax on business revenue |
| Bank Debits/Credits Tax | 5.9% | Tax on bank account movements |
| TISH | 2.6% | Municipal safety and hygiene inspection fee |
When adding fuel taxes, import and export duties, and other municipal taxes, 10 figures concentrate 94% of total revenue.
The report also analyzes how revenue is distributed among different levels of government. For every $100 collected in 2026, the estimated distribution is:
This distribution reflects Argentina's federal structure and coparticipation system—a revenue-sharing mechanism where the national government redistributes tax income to provinces based on complex formulas.
The major innovation of the 2026 Vademecum is an interactive tool that allows users to check taxes in force in 33 Argentine cities and the Autonomous City of Buenos Aires (CABA).
The goal is to help understand the local tax burden, distinguishing between national, provincial, and municipal taxes that apply in each jurisdiction.
The interactive map is available at: mapa-tributario-iaraf.netlify.app
The municipality with the highest number of taxes is Tigre—a district in Buenos Aires Province known for its delta and tourism—where a total of 81 taxes apply (40 national, 9 provincial, and 32 municipal).
| City | Total Taxes |
|---|---|
| 1. Tigre (BA) | 81 |
| 2. Corrientes | 80 |
| 3. Junín (BA) | 79 |
| 4. San Salvador de Jujuy | 79 |
| 5. Ezeiza (BA) | 78 |
| ... CABA | 65 |
| ... Ushuaia | 53 |
Ushuaia, the southernmost city in the world located in Tierra del Fuego, has fewer taxes due to a special tax promotion regime that has existed since the 1970s to encourage settlement and economic development in the region.
The multiplicity of taxes creates a complex administrative burden for citizens and companies, especially for SMEs that must comply with obligations across three jurisdictions.
82% of identified taxes (123 of 150) contribute only 6% of total revenue, raising questions about the efficiency of the system and whether some taxes cost more to collect than they generate.
Alfredo S. Quiroga
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