Argentina - Taxation



In 1999, the principal national taxes included personal income tax (ranging between 6% and 30%), wealth tax (0.5%), value-added tax (21%; up from 18% in 1994), and excise taxes on tobacco, alcohol, soft drinks, perfumes, jewelry, precious stones, automobile tires, insurance policies, gasoline, lubricating oils, and other items. There is no inheritance tax. Corporate taxes are levied at 30% for domestic and foreign companies. Provincial and municipal governments impose various taxes.

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