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) and sets, among others: construction 2.25% and construction-related services 2%; communications services (postal mail, fixed telephony, satellite telecommunications and internet) 5.5%; financial services 9%; financial intermediation 8.25%. For micro and small companies, art. 7 sets reduced rates: in retail trade, micro-enterprises pay 2% up to $180 million of prior-year revenue and 3.5% up to $570 million; in hotels, other services, health and education, repairs and professions, micro and small companies pay 2% up to $100 million and 3.5% up to $320 million; above that the rate of each activity applies (5% in retail trade, other services and repairs; 4% in hotels, health, education and professions). It repeals the 2024 Tax Law (Ley 3407) from 12/31/2024 verif. Those rates consolidate increases that Decreto 122/2024 had set earlier (construction from 1.5%, communications from 4%, financial services from 7% and financial intermediation from 5.5%) unconf. verif · Nov 21, 2024 ↗

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

All turnover tax taxpayers in Neuquén. Micro and small companies that do not exceed the caps of art. 7 pay a reduced rate (2% or 3.5% by revenue) instead of their activity's rate, which is 5% in retail trade, other services and repairs and 4% in hotels, health, education and professions. Construction is taxed at 2.25% and construction-related services at 2% (including code 711001); communications, financial services and financial intermediation stay at 5.5%, 9% and 8.25%; the general rate is 3% verif. For the local workshop, warehouse or service that qualifies as a micro or small company, art. 7 is real relief against its activity's rate thesis. verif · Nov 21, 2024 ↗