How is IVA calculated in Argentina
To add IVA, multiply the net amount by the rate and add it to the net. To remove IVA from a total, divide the total by (1 + rate) to get the net, and the difference is the IVA.
These are Argentina's three general IVA rates. Some goods and services have special treatment (exempt, not taxed, withholdings) that this calculator does not cover — verify the exact treatment with AFIP.
How is IVA calculated in Argentina?
To add IVA to a net amount, multiply it by the rate (21%, 10.5%, or 27%) and add that to the net. To remove IVA from a total, divide the total by (1 + rate); the difference between the total and that net figure is the IVA. Example: a 1,000 ARS net amount at 21% gives IVA of 210 and a total of 1,210 ARS.
Calculation steps
- Choose the rate for the good or service: 21% (general), 10.5% (reduced, e.g. meat and fruit), or 27% (utilities like electricity and gas).
- Going from net to total: multiply the net by the rate to get IVA, then add it to the net.
- Going from total to net: divide the total by (1 + rate) to get the net.
- Subtract the net from the total to get IVA in the reverse direction.
- Confirm net + IVA equals the total in both directions.
Formula
forward: IVA = net x rate, total = net + IVA · reverse: net = total / (1 + rate), IVA = total - net
- net = the amount before IVA is applied
- rate = 0.21 (general), 0.105 (reduced), or 0.27 (utilities)
- total = the final amount with IVA included
Example calculations (1,000 ARS net)
| Rate | IVA | Total |
|---|
| 21% (general) | 210.00 | 1,210.00 |
| 10.5% (reduced) | 105.00 | 1,105.00 |
| 27% (utilities) | 270.00 | 1,270.00 |
Frequently asked questions
What goods carry the 10.5% reduced rate?
It applies to certain goods like unprocessed meat, fruit, vegetables, and grains, plus some services such as passenger transport and certain construction work. The exact list is set by Argentina's IVA law and its regulations, not by this calculator.
Why do utilities carry a 27% rate?
The increased 27% rate applies to metered sales of gas, electricity, and water when the buyer is a registered VAT taxpayer (responsable inscripto) or monotributista using it for another taxed activity, rather than their own home.
Can I use this calculator for monotributo invoicing?
Not directly. Monotributo is a simplified regime where IVA is bundled into the fixed monthly fee and not itemized on a factura C. This calculator is useful for registered taxpayers (responsables inscriptos) who do need to itemize IVA.
How do I avoid confusing this with another country's VAT?
Argentina has its own rates (21%, 10.5%, 27%), different from Spain (21%, 10%, 4%) or other harmonized VAT countries. Always use Argentina's specific calculator to avoid applying the wrong rate.
This calculator applies only the three general IVA rates to the amount entered. It does not account for exemptions, untaxed items, withholdings, or the simplified monotributo regime — verify the exact tax treatment of your transaction with AFIP or an accountant.