HTP Tax Gap Map: Argentina | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Argentina

Heated tobacco products are taxed under the category of “other tobacco products”: an ad valorem tax of 70% of the retail sale price applies, exclusive of value-added tax (VAT). As of June 2023, the minimum tax is ARS 363.66 per kg.

An ad valorem tax rate of 70% of the retail sale price (exclusive of all taxes) applies to both nationally produced and imported cigarettes. A minimum specific tax has been in effect since 2018 and is updated quarterly based on Consumer Price Index (CPI) inflation provided by the National Institute of Statistics and Censuses. As of June 2023, the minimum excise rate is ARS 254.56 per pack (pro-rata for packs containing different amounts).


Last updated Sept. 1, 2023