Argentina - Effective rate of value added tax

by Eduardo Petazze
In Argentina, the effective rate of value added tax, according to official data published GDP estimates, are located around
12.7% of value added at basic prices of taxable goods and services.
Between 1993 and 2003, the effective rate was around 8% of the taxable amount.
Argentina Value Added Tax and the Gross Value Added (adjusted tax basis)
Goods and
% of
million
Public
Services
Taxable
GVA
Imports
Exports
Other
VAT
current pesos
services
taxable
GDP data
2000
263,218.9
33,070.1
31,223.7
17,802.7
14,451.5 232,811.3
19,008.5
8.16%
2001
250,888.5
27,603.9
31,112.4
17,117.2
14,231.7 216,031.0
16,233.3
7.51%
2002
294,804.5
41,792.3
88,718.3
16,866.9
11,807.2 219,204.3
16,468.1
7.51%
2003
351,599.1
55,310.6
97,476.9
18,846.2
13,455.5 277,131.1
22,021.6
7.95%
2004
412,306.4
82,233.3 115,075.4
21,337.8
16,277.8 341,848.8
32,086.5
9.39%
2005
489,786.1 102,072.2 133,346.0
26,620.9
20,046.7 411,844.7
38,276.0
9.29%
2006
600,256.0 125,862.8 162,035.5
33,628.7
24,861.6 505,593.0
49,044.0
9.70%
2007
740,316.2 165,230.2 200,079.8
43,697.8
30,629.9 631,138.8
65,124.4
10.32%
2008
939,505.6 213,269.0 252,771.8
58,186.4
38,343.5 803,472.9
84,264.7
10.49%
2009
1,046,915.4 183,300.3 244,568.8
73,169.5
47,883.8 864,593.5
90,843.1
10.51%
2010
1,311,074.9 265,451.5 313,149.5
91,605.9
54,990.9 1,116,780.1 120,152.1
10.76%
2011
1,670,096.0 359,773.6 401,992.4 119,634.7
64,762.1 1,443,480.4 157,333.3
10.90%
2012
1,952,021.2 376,669.2 426,670.1 153,281.1
76,722.8 1,672,016.4 195,723.3
11.71%
Goods and
% of
million
Public
Services
Taxable
GVA
Imports
Exports
Other
VAT
current pesos
services
taxable
GDP data
2008H1
909,488.0 203,661.6 236,959.1
52,282.9
34,758.1 789,149.4
79,686.6
10.10%
2009H1
1,001,593.2 162,232.4 230,334.1
66,942.0
45,571.4 820,978.0
85,625.4
10.43%
2010H1
1,244,236.4 235,004.2 287,716.6
84,643.4
52,037.8 1,054,842.8 109,048.2
10.34%
2011H1
1,613,576.5 326,800.7 370,385.0 109,799.0
62,010.2 1,398,182.9 145,028.8
10.37%
2012H1
1,881,923.8 352,338.7 401,304.6 144,544.9
74,515.3 1,613,897.6 178,850.6
11.08%
2013H1
2,317,594.3 450,447.3 476,137.2 180,531.3 103,118.2 2,008,254.9 254,568.2
12.68%
Goods and
% of
million
Public
Services
Taxable
GVA
Imports
Exports
Other
VAT
current pesos
services
taxable
GDP data
2012Q1
1,687,540.0 333,859.6 363,981.2 141,415.8
66,045.5 1,449,957.1 173,897.0
11.99%
2012Q2
2,076,307.6 370,817.8 438,628.0 147,674.1
82,985.2 1,777,838.1 183,804.2
10.34%
2012Q3
1,960,490.0 412,514.9 474,586.7 156,048.5
73,742.4 1,668,627.3 203,947.8
12.22%
2012Q4
2,083,747.1 389,484.7 429,484.6 167,986.1
84,118.1 1,791,643.0 221,244.3
12.35%
2013Q1
2,010,910.9 402,561.4 396,310.7 177,671.4
84,620.6 1,754,869.6 248,191.8
14.14%
2013Q2
2,624,277.8 498,333.3 555,963.7 183,391.2 121,615.9 2,261,640.2 260,944.6
11.54%
Note: The statutory rate of value added tax in Argentina is 21%