On 14 December 2020, the Government Officially published Law 27591 of 14 December 2020, including budget measures for 2021 to Congress amid continuing pandemic and political uncertainties. The measures are given below:

  • The VAT and customs duties exemption will offer for the importation of vaccines which applies during COVID-19 pandemic.
  • To increase the excise tax rate from 10.5% to 17%  on electronics and other goods.
  • An exemption from specified imports of diesel oil and diesel oil sold domestically in 2021 from the liquid fuels tax and the carbon dioxide tax.
  • With effect from 15 December 2020, the tax is imposed on bets made through a digital platform in or from Argentina.
  • To make tax exemption on qualified transactions within free zones.