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October 1, 2021

Argentine Government plans to eliminate duties on exports of services

If the President issues a decree eliminating the export duties on exports of services, companies that export services will no longer be subject to export duties beginning 1 January 2022.

On 24 September 2021, the Argentine Government issued an official communication stating that duties on exports of services will be completely eliminated as of 1 January 2022. The President is expected to issue the decree eliminating the export duties before the end of the year.


On 28 December 2018, the Argentine Government published in the Official Gazette Decree 1201/2018 (the Decree), which implemented duties on exports of services. The Decree established an export duty of 12% with a cap of AR$ 4 per US$ 1 on exports of services from 1 January 2019 and onwards.

Decree 99/2019 reduced the duty rate to 5% on the export of services from 1 January 2020 and onwards. For more information, see EY Global Tax Alert, Argentina makes sweeping changes to tax laws, followed by regulations implementing recently enacted tax reform, dated 8 January 2020.  

Official communication

Beginning 1 January 2022, duties on exports of services will be completely eliminated, provided the President issues a decree to eliminate the duties. According to the announcement, the elimination of the duty on exports of services is intended to promote the creation of quality employment, attract foreign currency and provide the services sector with more certainty in its investment and export plans.

For more information, see the official communication in Spanish at the following link: El gobierno nacional eliminará los derechos a la exportación de servicios |


For additional information with respect to this Alert, please contact the following:

Pistrelli, Henry Martin & Asociados S.R.L., Buenos Aires

Ernst & Young LLP (United States), Latin American Business Center, New York

Ernst & Young Abogados, Latin American Business Center, Madrid

Ernst & Young LLP (United Kingdom), Latin American Business Center, London

Ernst & Young Tax Co., Latin American Business Center, Japan & Asia Pacific


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