2025 Tax Law: general Turnover Tax at 3% and the MSME regime that cheapens for the small player

The 2025 Tax Law sets the Turnover Tax rates for fiscal year 2025 in Neuquén. It keeps the GENERAL rate at 3% (Art. 4, on Art. 213 of the Fiscal Code). It consolidates in the law's text the sector increases that Decree 122/2024 had set during 2024 for five special activities: Construction goes from 1.5% to 2.25% (and construction-related services to 2%); Communications-related services (postal mail, fixed telephony, satellite/internet telecommunications) from 4% to 5.5%; Financial services from 7% to 9%; Financial-intermediation services from 5.5% to 8.25%. For MSMEs it keeps the relief of Art. 7: micro/small companies not exceeding certain annual provincial revenue caps pay a reduced rate of 2% (a micro-enterprise up to $180,000,000 in subsection a)5, or up to $100,000,000 in subsections b)4-7 and g)) and 3.5% in the next tier, instead of the full 5% rate of the activity. Per official press, the simplified scheme leaves more than 95% of 100%-local taxpayers with reduced effective rates (around 1.5%-1.7% effective). It repeals the 2024 Tax Law (Law 3407) from 12/31/2024. verif · Nov 21, 2024 ↗

Fiscal year 2025 (advance 01/2025 onward); enacted 11/21/2024. prob · Nov 21, 2024 ↗

All Turnover Tax taxpayers in Neuquén. For the Vaca Muerta satellite ecosystem it is double-edged: (1) the mid-sized/small supplier that qualifies as a micro or small company accesses the reduced Art. 7 rate (2% or 3.5% by revenue) instead of the full 5% — real relief for the local workshop, warehouse or service; (2) on the other hand, whoever provides construction-related services (711001 and related items) now pays 2.25%/2% and not 1.5%, and communications, banking and financial intermediation are left at the highest rates (5.5%, 9%, 8.25%). The general 3% floor is kept as an anchor. prob · Nov 21, 2024 ↗