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…