Argentina has extended the deferral of accumulated inflation-linked increases to the Liquid Fuels Tax and Carbon Dioxide Tax, covering unleaded gasoline, virgin gasoline, and diesel, with the adjustments applying from 1 October 2026.
Argentina’s government has published Decree 829/2026 in the Official Gazette on 31 August 2026 to manage national fuel taxes. The legislation specifically targets the carbon tax and levies on liquid fuels such as unleaded gasoline and diesel.
Decree 829/2026 modifies Decree 617/2025 and shifts the end of the previous deferral window from 31 August to 30 September 2026, ensuring that the accumulated tax adjustments will only apply to taxable events occurring from 1 October 2026 onward.
Under Law 23.966 and Decree 501/2018, fixed tax amounts per unit of measure are established for the Liquid Fuels Tax ( ICL) and the Carbon Dioxide Tax (IDC). These fixed amounts are mandated to be updated quarterly by the ARCA—based on quarterly variations in the Consumer Price Index (CPI / IPC) supplied by INDEC.
Scope of deferred increases & products
Rather than allowing quarterly inflation adjustments to take immediate effect, Decree 829/2026 defers all remaining adjustments arising from calendar years 2024 and 2025, as well as the first and second quarters of 2026. The postponement applies specifically to unleaded gasoline, virgin gasoline, and diesel.
Geographical scope
Decree 829/2026 also encompasses the differential fixed tax rate established for diesel consumed in designated southern regions, including Patagonia (Provinces of Neuquén, La Pampa, Río Negro, Chubut, Santa Cruz, Tierra del Fuego, Antártida e Islas del Atlántico Sur, Patagones in Buenos Aires, and Malargüe in Mendoza).
The decree enters into force on 1 September 2026.
