Overview

• Based on a survey of 67 companies across 346 municipal locations, firms report an average of 7.4 municipal payments per company and 1.4 per location.
• The number of municipal levies rose from 78 to 84 between 2023 and 2024, with six new charges created last year.
• UIA flags structural flaws, finding 81% of rates lack a service counterpart and 35% generate double taxation, often overlapping with Ingresos Brutos through TISH and THAE.
• TISH accounts for about one in three payments and, according to Iaraf, roughly 1.8% of the retail price of some food items, with most reviewed jurisdictions keeping or raising its rate in 2024.
• By province, Buenos Aires, Entre Ríos, La Pampa, Misiones and Jujuy show the highest burdens, Córdoba ranks sixth at 2.9 rates per location, and Aldea María Luisa, Pilar and Chascomús are singled out as most onerous; the UIA calls for a cap on local rates, harmonization to end double taxation, real service justification and coordination across governments, as its leaders warn against a local tax "war."