The Government will lower the rates for tax and customs debts starting in July.

The Ministry of Economy has formalized a reduction in the interest rates applied to tax, customs, and tax refund obligations.

The measure was published through Resolution 823/2025 in the Official Gazette and will take effect starting July 1. The decision is part of the process of slowing inflation and responds to the need to align the financial costs of the tax system with the new macroeconomic context.

New rates for compensatory, punitive, and refund interest

The resolution establishes three key changes:

• Compensatory interest: decreases from 4% to 2.75% per month. Applies when a taxpayer pays late.
• Punitive interest: drops from 5% to 3.5% per month. It is applied when the debt is in advanced judicial or administrative proceedings.
• Interest on refunds, reimbursements, or compensations: reduced from 0.75% to 0.50% per month, in cases where the State must reimburse amounts in favor of the taxpayer.

These rates apply to all taxes collected by the Revenue and Customs Control Agency (ARCA), and will not have retroactive effect: for debts prior to July 1, the rates in effect at the time of maturity will continue to apply.

Legal framework and economic grounds

The measure was adopted in accordance with the powers granted by Article 64 of  Law 27,591 and its incorporation into Article 130 of Law 11,672. According to this regulation, the Ministry of Economy has the authority to set the interest rates applicable to tax obligations, both in cases where it collects and where it must return funds.

The adjustment responds to the new economic context: with monthly inflation declining, a more contractionary monetary policy, and a lower benchmark interest rate,  the Government aims to adapt the tax system to a more stable financial environment.

Reduction of distortions and tax predictability

The economic portfolio keeps that this update helps improve the financial predictability of companies and individuals. By reducing the cost of tax and customs debts, the goal is to facilitate voluntary compliance and reduce litigation.

In addition, this is a measure aligned with the Executive's broader strategy to rationalize public spending, debureaucratize the State, and modernize the Argentine tax system.