Overview
- Governor Martín Llaryora announced the package as part of the 2026 Budget, and Economy Minister Guillermo Acosta presented it to the provincial Legislature for the required double‑reading approval.
- The gross‑receipts rate for small merchants drops from 3.5% to 2.5%, covering about 64% of traders, with foregone revenue estimated at ARS 450 billion.
- The plan extends ‘alícuota 0’ to agriculture, promoted industry, education investments, a new health‑investment program, mortgages, and projects in the knowledge economy, with up to 100% IIBB exemptions for investments in the Northwest and South funded by up to 5% of IIBB collections (up to ARS 154 billion).
- Urban property taxes will see no real increases in 2026, with 175,000 people and institutions receiving full exemptions and an estimated fiscal cost of ARS 200 billion.
- Rural property tax will be indexed to an agreed rural inflation measure, 98% of proceeds will go to the Agro Development Fund, and a new 5% discount will apply to owner‑operators, implying ARS 250 billion less in revenue.