Compare the Gross Receipts Tax (IIBB) to financial activity by jurisdiction
Check how the Gross Income tax burden compares according to the province. The detail includes the rate, taxable base and whether financial instruments are taxed.
| Ranking (from highest to lowest) | Jurisdiction | Aliquot (%) | It encumbers public | It taxes mortgage loans | |
|---|---|---|---|---|---|
| About IIBB | About the spread | ||||
| 1 | La Pampa | 9,10 | – | No | No |
| 2 | Buenos Aires | 9,00 | – | No | No |
| 3 | Catamarca | 9,00 | – | No | No |
| 4 | Córdoba | 9,00 | – | No | No |
| 5 | Chubut | 9,00 | – | No | No |
| 6 | Entre Ríos | 9,00 | – | No | No |
| 7 | La Rioja | 9,00 | – | No | Yes |
| 8 | Neuquén | 9,00 | – | No | No |
| 9 | Rio Negro | 9,00 | – | No | No |
| 10 | Santa Fe | 9,00 | – | Yes | Yes |
| 11 | Tierra del Fuego | 9,00 | – | No | No |
| 12 | Tucuman | 9,00 | – | Yes | No |
| 13 | City of Buenos Aires | 8,00 | – | No | No |
| 14 | Jujuy | 8,00 | – | No | No |
| 15 | Salta | 8,00 | – | Yes | No |
| 16 | Santa Cruz | 8,00 | – | No | Yes |
| 17 | Missions | 7,80 | – | Yes | No |
| 18 | San Juan | 7,80 | – | No | No |
| 19 | Chaco | 7,70 | – | No | No |
| 20 | Mendoza | 7,00 | – | No | No |
| 21 | San Luis | – | 6,50 | Yes | Yes |
| 22 | Formosa | 5,50 | – | No | No |
| 23 | Currents | 4,70 | – | No | No |
| 24 | Santiago del Estero | – | 3,00 | No | No |
Source: ADEBA, July 2025
- Understand how to upload an electronic bid to the Supplier Portal.
- Follow a clear step-by-step throughout the process.
- Reduce formal errors when submitting the offer.
- Ensure that the proposal is correctly submitted within the deadlines established in each contracting process.
This material is especially useful if it is the first time you are going to submit an electronic offer or if you need to review a specific step of the load.
What does this table show?
This comparison reflects the cost of the Gross Income Tax (IIBB) applied by each Argentine jurisdiction to financial operations. It includes data on the rate, the rate of taxable base and the treatment of certain financial instruments.
Did you spot an error?
If you believe that the information published does not accurately reflect the regime in force in any jurisdiction, write to ayudaenlinea@bcra.gob.ar to request a review of the content.
Criteria
- This comparison is limited to the application of the IIBB on financial activities.
- The rates and tax bases may vary according to the local tax regime of each province or the Autonomous City of Buenos Aires.
- Relevant information is presented for comparative analysis between jurisdictions.
Useful definitions
- Taxable base | Income statements: sum of the accounting credit (banks pay IIBB on the gross amount of interest they receive).
- Spread | Difference between the lending rate and the passive rate (banks pay IIBB on the amount of interest they receive, minus the interest cost they pay on their funding).
- Government Securities and Mortgage Loans | Financial instruments that, in some cases, are covered by the tax.