In force since Jan 1, 2026
Catamarca 2026: extracting pays 0.75% turnover tax; serving the mine, 3% to 4.8%
Ley 5927 - Decreto 1679 (Catamarca, 2025)
in forcePROVINCIAL
Fiscal and monetary anchor
Catamarca's 2026 Tax Law: extraction 0.75%, mining support services 3% to 4.8% by bracket, construction 2.5% and mining Stamp Duty of 1.5% and 2%.
The other rules on this subject23
Fiscal Package: asset amnesty, moratorium and tax cutsLey 27.743 (Official Gazette Jul 8, 2024)in force
Fiscal anchor: surplus two years in a rowExecutive execution policy on the extended budget (Decreto 1131/2024)in force
Payment to the creditors who stayed out of the swap: closing the 2001-default lawsuitsLey 27.818 (promulgated by Decreto 564/2026, Official Gazette Jul 1, 2026)in force
What changed and who it applies to
What changed
It sets the provincial taxes for 2026. Turnover tax, general rates (art. 14): primary activities 0.75%, industry 1.5%, construction 2.5%, trade and services in general 3%, intermediation 5%, financial services 7% and purchase of mining products 3%. Rates by activity run in three brackets according to total gross revenue in 2025 (art. 15): Bracket I up to $3,255,000,000, Bracket II up to $26,970,000,000 and Bracket III above that. Anyone who starts invoicing from Jan 1, 2026 pays Bracket I for their whole first fiscal year (art. 16). In Annex I, mineral extraction pays 0.75% in all three brackets; mining support services (code 99000), 3%, 3.9% and 4.8% by bracket; the lithium concentrates and compounds industry, 1.5%; commission sales of minerals, from 5% to 8%. Stamp Duty has a dedicated chapter for the mining sector (art. 26): 2% for acts on mining rights and concessions, and 1.5% for purchase orders, contracts and leases of works and services of mining companies and their suppliers. Bidding in a tender costs 0.1% of the offer in public tenders and 0.05% in private tenders and direct contracting (art. 30). verif Dec 19, 2025 ↗
In force
Fiscal year 2026, from Jan 1, 2026. The provincial Digest lists it as in force. verif Jan 1, 2026 ↗
Who it applies to
Mining companies, which pay 0.75% turnover tax on extraction; their service suppliers, which pay 3% to 4.8% depending on how much they invoiced in 2025; construction companies, at 2.5%; anyone brokering minerals on commission, up to 8%; and every mining contract or purchase order, which pays Stamp Duty of 1.5% or 2%. verif Dec 19, 2025 ↗
The norm
Ley 5927 of the Province of Catamarca, Tax Law for Fiscal Year 2026, passed on Dec 4, 2025, promulgated by Decreto 1679 and published on Dec 19, 2025 in Boletín Oficial No. 101, supplementary edition 3. It sets the rates of the provincial Tax Code (Ley 5022, consolidated text by Decreto 1020/2024). 2026 tax unit: $101.50. verif Dec 19, 2025 ↗
Our reading
thesis · R7 The law rewards extracting and penalizes serving: the mining company pays 0.75% turnover tax and the supplier that provides it services, 3% to 4.8%. For a Catamarca SME, the figure that decides is not the general one but how it is classified when registering: the same earthmoving job pays 2.5% as construction and up to 4.8% as a mining support service, and working on commission on a reagent pays more than buying and reselling it. Two things work in favor of whoever arrives now: anyone who starts invoicing in 2026 stays in the lowest bracket all year, and mining and its chain are among the few acts that still pay Stamp Duty, so the purchase order carries a cost that the outside supplier does not always build into its price. thesis
Analyze this rule for my company
Where it lands, province by province1
Catamarca It sets the tax cost of each link in the mining chain: extracting 0.75%, processing lithium 1.5%, providing services 3% to 4.8%. It is the number against which a supplier from another province decides whether to set up and invoice in Catamarca. mixed federal-provincial tension thesis
Which markets depend on this rule3
These niches list this rule among the ones that condition them.
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Analysis and curation: Ignacio Aredez
Head of Despegue
Method and track record →- 20+ years in technology, 15 of them in data and AI, for clients across Europe and the Americas
- Certified in AI governance (ISO/IEC 42001)
- Machine Learning (Google Cloud)
- Registered expert with the European Commission
How to read the seals →
verif primary source · prob primary source pending · unconf a source said it · estim our own calculation · thesis our reading · the date belongs to the datum, at the precision its source allows