Overview
- In IARAF’s model using a 21% VAT rate, the national take totals about 33.1% of the retail price, led by VAT at 17.4%.
- Mandatory social security contributions add roughly 9.4% of the final price, with corporate income tax contributing about 4.4%.
- Provincial Ingresos Brutos adds around 7.6% in small shops and 7.8% in large retailers, while municipal TISH ranges from 1.5% to 2.2%.
- The total fiscal share averages 42% in small retailers and 43% in hypermarkets, with lower effective burdens for milk (26%), bread (24%) and meat (25.4%).
- National officials propose cutting the bank-debit tax and some payroll charges and press governors to trim Ingresos Brutos, though provincial resistance remains.