A financial transactions tax of 0.6% is applied to debits and credits in current accounts, but employment compensation and pension payments are exempt. A higher tax rate of 1.2% applies to financial transactions conducted without a bank account. Additionally, a 1% stamp duty is charged on the formal execution of public and private legal documents, such as contracts, notarial deeds, and promissory notes. Special tax rates of 0.5%, 1.2%, 3%, and 3.6% apply in specific cases.
Country Profile: Argentina
Tax to GDP ratio: 27.8%
Progressive Vertical Index (PVI): 1.0207 — Regressive
Aviation: Yes – tax in place
National Tourism Fund
- A 7% surcharge on the price of air and maritime tickets abroad sold or issued in Argentina, or issued abroad for Argentine residents on trips beginning in the country
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