Argentina

Revenue Statistics in Latin America and the Caribbean 2023 - © OECD 2023

‌5.2	Argentina
‌	Details of tax revenue
‌	Million ARS
‌	‌‌	‌1990‌	‌2000‌	‌2007‌	‌2010‌	‌2016‌	‌2017‌	‌2018‌	‌2019‌	‌2020‌	‌2021‌
‌	Total tax revenue	10 217	61 084	236 516	483 014	2 523 788	3 202 762	4 204 218	6 144 864	8 093 674	13 459 652
‌	1000 Taxes on income, profits and capital gains	542	11 303	44 226	78 427	436 927	559 755	746 994	1 102 982	1 470 348	2 351 998
‌	1100 Of individuals	141	3 937	12 777	23 980	174 483	236 284	297 200	433 621	634 425	1 004 641
‌	1110 On income and profits	130	3 854	12 715	23 858	173 721	234 117	294 320	429 882	632 276	999 346
‌	1120 On capital gains	11	82	62	122	762	2 167	2 880	3 739	2 150	5 295
‌	1200 Corporate	357	6 575	29 145	50 664	236 286	297 111	401 270	589 993	756 440	1 151 704
‌	1210 On profits	357	6 575	29 145	50 664	236 286	297 111	401 270	589 993	756 440	1 151 704
‌	Corporate income taxes	198	5 956	27 837	49 012	233 028	294 546	399 210	587 272	755 545	1 151 650
‌	Tax on assets	160	19	9	4	12	5	5	5	2	3
‌	Tax on assumed minimum income	0	600	1 299	1 648	3 246	2 560	2 055	2 716	893	51
‌	1220 On capital gains of corporates	..	..	..	..	..	..	..	..	..	..
‌	1300 Unallocable between 1100 and 1200	43	792	2 304	3 783	26 159	26 360	48 524	79 367	79 483	195 653
‌	Non resident taxpayers	11	792	2 304	3 783	26 159	26 360	48 524	79 367	79 483	195 653
‌	Other	33	0	0	0	0	0	0	0	0	0
‌	2000 Social security contributions	2 583	9 670	36 612	102 460	556 067	733 527	914 436	1 225 664	1 548 052	2 398 126
‌	2100 Employees	..	2 486	7 052	37 990	219 446	288 985	364 291	481 007	626 400	967 274
‌	2110 On a payroll basis	..	2 486	7 052	37 990	219 446	288 985	364 291	481 007	626 400	967 274
‌	2120 On an income tax basis	..	0	0	0	0	0	0	0	0	0
‌	2200 Employers	..	6 069	23 939	54 713	314 628	413 212	512 615	699 601	864 329	1 356 354
‌	2210 On a payroll basis	..	6 069	23 939	54 713	314 628	413 212	512 615	699 601	864 329	1 356 354
‌	2220 On an income tax basis	..	0	0	0	0	0	0	0	0	0
‌	2300 Self-employed or non-employed	98	1 115	5 620	9 757	21 994	31 330	37 529	45 056	57 323	74 498
‌	2310 On a payroll basis	98	1 115	5 620	9 757	21 994	31 330	37 529	45 056	57 323	74 498
‌	2320 On an income tax basis	0	0	0	0	0	0	0	0	0	0
‌	2400 Unallocable between 2100, 2200 and 2300	2 485	0	0	0	0	0	0	0	0	0
‌	2410 On a payroll basis	2 485	..	..	..	..	..	..	..	..	..
‌	2420 On an income tax basis	0	..	..	..	..	..	..	..	..	..
‌	3000 Taxes on payroll and workforce	0	0	0	0	0	0	0	0	0	0
‌	4000 Taxes on property	1 164	3 867	23 978	43 538	224 415	303 382	395 484	562 785	883 844	1 417 635
‌	4100 Recurrent taxes on immovable property	419	1 809	3 025	5 035	32 869	44 236	66 035	87 589	113 268	170 405
‌	4110 Households	0	0	0	0	0	0	0	0	0	0
‌	4120 Others	419	1 809	3 025	5 035	32 869	44 236	66 035	87 589	113 268	170 405
‌	4200 Recurrent taxes on net wealth	246	1 084	2 557	5 248	19 976	22 786	15 296	32 383	209 929	283 469
‌	4210 Individual	3	1 024	2 492	5 147	19 541	22 165	14 517	31 184	207 382	278 770
‌	Personal assets	0	1 024	2 492	5 147	19 541	22 165	14 517	31 184	207 382	278 770
‌	Recurrent taxes on net wealth	3	0	0	0	0	0	0	0	0	0
‌	4220 Corporate	242	60	65	101	435	621	778	1 199	2 547	4 699
‌	4300 Estate, inheritance and gift taxes	0	0	0	0	0	0	0	0	0	0
‌	4310 Estate and inheritance taxes	..	..	..	..	..	..	..	..	..	..
‌	4320 Gift taxes	..	..	..	..	..	..	..	..	..	..
‌	4400 Taxes on financial and capital transactions	459	904	18 390	33 252	171 570	236 360	314 153	442 812	560 648	963 760
‌	Immovable property transfers	0	54	382	539	2 052	4 091	5 935	5 575	4 958	9 796
‌	Movable property transfers	44	0	0	0	0	0	0	0	0	0
‌	Bank accounts' credits and debits	205	0	15 065	26 885	131 669	172 838	234 300	349 559	452 459	750 414
‌	Stamp taxes	211	850	2 942	5 829	37 849	59 431	73 918	87 678	103 231	203 551
‌	4500 Non-recurrent taxes	40	70	6	3	0	0	0	0	0	0
‌	4510 On net wealth	0	0	0	0	..	..	..	..	..	..
‌	4520 Other non-recurrent taxes	40	70	6	3	..	..	..	..	..	..
‌	4600 Other recurrent taxes on property	0	0	0	0	0	0	0	0	0	0
‌	5000 Taxes on goods and services	5 636	34 539	128 329	253 092	1 176 739	1 531 220	2 119 852	3 209 278	4 131 958	7 210 692
‌	5100 Taxes on production, sale, transfer, etc	5 462	34 288	128 321	252 550	1 167 727	1 520 300	2 112 824	3 181 178	4 088 803	7 154 673
‌	5110 General taxes	2 384	25 123	86 803	167 534	901 932	1 188 317	1 671 105	2 317 817	2 957 036	5 022 050
‌	5111 Value added taxes	1 594	19 009	62 669	116 386	583 217	765 336	1 104 580	1 532 597	1 905 385	3 243 608
‌	5112 Sales tax	0	0	0	0	0	0	0	0	0	0
‌	5113 Other	791	6 114	24 134	51 148	318 715	422 981	566 524	785 220	1 051 651	1 778 442
‌	5120 Taxes on specific goods and services	3 077	9 166	41 517	85 016	265 795	331 983	441 719	863 362	1 131 767	2 132 623
‌	5121 Excises	1 866	5 850	13 164	26 208	129 790	182 818	204 903	282 001	394 311	665 896
‌	Alcoholic beverages	25	36	95	238	1 163	1 591	2 186	4 571	5 779	10 862
‌	Non alcoholic beverages	25	90	312	501	2 477	3 136	3 700	6 415	8 520	15 274
‌	Beers	0	50	149	212	1 171	2 811	4 626	1 695	15 523	27 401
‌	Tobacco products	425	1 875	3 881	6 884	42 183	60 249	67 264	90 857	132 703	188 239
‌	Liquid fuels and gas	1 073	3 478	7 466	15 269	75 664	102 846	116 409	161 666	195 659	356 273
‌	Electricity	72	205	538	591	637	1 768	2 174	7 818	7 139	13 507
‌	Motor vehicles	59	20	0	27	265	476	342	242	3 616	10 156
‌	Other	189	96	724	2 485	6 229	9 942	8 202	8 736	25 372	44 185
‌	5122 Profits of fiscal monopolies	0	0	0	0	0	0	0	0	0	0
‌	5123 Customs and import duties	219	1 976	7 015	11 428	56 365	70 635	107 178	163 076	199 737	371 011
‌	Import duties	166	1 938	6 859	11 183	55 305	69 259	104 991	132 405	164 888	305 698
‌	Import fees	53	38	156	246	1 060	1 376	2 187	30 671	34 848	65 312
‌	5124 Taxes on exports	724	32	20 450	45 547	71 509	66 121	114 160	398 312	387 643	963 117
‌	5125 Taxes on investment goods	0	0	0	0	0	0	0	0	0	0
‌	5126 Taxes on specific services	163	1 233	674	1 429	5 782	7 792	9 389	10 692	11 683	16 556
‌	Insurance services	42	194	11	21	118	167	198	289	376	590
‌	Financial services	32	855	1	0	0	0	0	0	0	0
‌	Telephone services	82	33	417	936	2 911	4 061	4 722	4 312	4 497	5 910
‌	Other specific services	7	151	246	472	2 753	3 564	4 469	6 090	6 809	10 055
‌	5127 Other taxes on internat. trade and transactions	98	74	214	404	2 349	4 616	6 089	9 281	138 394	116 043
‌	5128 Other taxes	8	0	0	0	0	0	0	0	0	0
‌	5130 Unallocable between 5110 and 5120	0	0	0	0	0	0	0	0	0	0
‌	5200 Taxes on use of goods and to perform activities	177	833	1 921	3 598	23 995	35 873	41 628	57 370	75 337	121 969
‌	5210 Recurrent taxes	177	833	1 921	3 598	23 995	35 873	41 628	57 370	75 337	121 969
‌	5211 Paid by households: motor vehicles	177	833	1 921	3 598	23 995	35 873	41 628	57 370	75 337	121 969
‌	5212 Paid by others: motor vehicles	0	0	0	0	0	0	0	0	0	0
‌	5213 Paid in respect of other goods	0	0	0	0	0	0	0	0	0	0
‌	5220 Non-recurrent taxes	0	0	0	0	0	0	0	0	0	0
‌	5300 Unallocable between 5100 and 5200	-3	-583	-1 912	-3 056	-14 983	-24 953	-34 600	-29 270	-32 182	-65 950
‌	6000 Other taxes	292	1 704	3 371	5 497	129 639	74 878	27 452	44 156	59 470	81 201
‌	6100 Paid solely by business	0	354	1 063	2 093	6 873	10 544	16 052	20 635	29 169	31 500
‌	Simplified system for small taxpayers	..	354	1 063	2 093	6 873	10 544	16 052	20 635	29 169	31 500
‌	6200 Other	292	1 351	2 308	3 404	122 766	64 334	11 399	23 521	30 301	49 702
‌	Tax debt payments	135	24	38	293	110 721	46 131	-8 646	-1 070	6 215	5 262
‌	Special payments	79	6	0	0	0	0	0	0	0	0
‌	Other national level	0	12	0	0	0	0	0	0	0	0
‌	Other provincial level	78	1 309	2 269	3 110	12 045	18 202	20 045	24 591	24 086	44 440

..	Not available
Note: Year ending 31st December. The data are on a cash basis. The figures exclude local government tax revenues as the data are not available (but include provincial revenues). Heading 2000: The figures may be under-estimated as they exclude certain types of social security contributions for which data are not readily available. Heading 5212: In ECLAC data, property tax on motor vehicles is classified in category 4000. Heading 5300: The figures are negative as they represent general reimbursements of exports and specific taxes on goods and services. Heading 6200: The tax debt payments from 2016 include revenue following the implementation of a new voluntary disclosure regime in July 2016 (Law 27260).
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Source: Subsecretaría de Ingresos Públicos, Dirección Nacional de Investigaciones y Análisis Fiscal, Ministerio de Hacienda (Undersecretary of Public Revenue, National Direction of Research and Fiscal Analysis, Ministry of Finance).