Argentina Reduces Late Tax Payment Interest Rates from July 2025

Argentina has reduced the late tax payment interest rates with effect from 1 July 2025. The new rates are set by Resolution 823/2025 as follows:

• The compensatory interest rate for general late payment is 2.75% per month (down from 4.0% per month); and
• The punitive interest rate for late payment is 3.5% per month, which applies in cases where the collection of outstanding tax debts has been referred to the courts for enforcement (down from 5.0% per month).

A monthly rate of 0.50% is also s…