Argentine SMEs face 62 annual tax and administrative obligations

Small and medium-sized enterprises (SMEs) in Argentina must manage a total of 62 annual tax and administrative obligations, according to the ‘Vademécum tributario para pymes 2026’. The report, produced by the Instituto Argentino de Análisis Fiscal (IARAF) with support from the Cámara Argentina de Comercio y Servicios (CAC), identifies 34 distinct taxes and 28 regimes for withholding, perception, and information.

The tax burden is distributed across three levels of government: 16 national taxes (including VAT, corporate income tax, and export/import duties), eight provincial taxes (such as gross income and real estate taxes), and 10 municipal taxes (including inspection and hygiene fees).

While the number of applicable taxes decreased from 37 to 34 compared to the previous year—due to the elimination of internal taxes on insurance and cellular telephony—the report notes that the reduction in administrative complexity is minimal. The study utilized a model Limited Liability Company (S.R.L.) with employees, vehicles, and both local and international trade operations to represent a typical SME.