2026 tax reform: general Turnover Tax 3%, SME from 2% to 3.5%, and a tax on crypto and digital delivery

Neuquén set its 2026 tax regime (Tax Law 3541) and reformed the Fiscal Code (Law 3542), enacted by the Legislature on 11/27/2025 and published in the Official Gazette on 12/19/2025 (in force fiscal year 2026). Turnover Tax: a GENERAL rate of 3% (Art. 4, per art. 213 of the Fiscal Code), with a scheme of reduced rates by activity — transport and construction 2%, manufacturing 1.5% (some 4%), wholesale/retail marketing 5%, hotels and restaurants 4%, communications 5.5%, university liberal professions 4%, electricity generation/distribution 3.5%, financial services 9% / financial intermediation 8.25%. A new tiered regime for Micro and Small Companies (Art. 7): for retail, micro-enterprises pay 2% up to $250M of prior-year income, 2.5% from $250M to $500M, 3% from $500M to $750M and 3.5% from $750M to $1,000M; for services/construction/professions, micro and small ones pay 2% up to $150M, 2.5% up to $300M, 3% up to $450M and 3.5% up to $600M. DIGITAL ECONOMY (the new part): the following are added to Turnover Tax: own-account buying/selling of crypto-assets (code 649992), crypto-asset custody (631123) and crypto mining/validation at 5% ('other services' subsection); crypto buying/selling/exchange intermediation platforms (661993) and app-messaging intermediation (631204) pay 5.5%; door-to-door messaging managed by platform/app (530091) is at 5%. Fiscal Code reform: it amends 18 articles, incorporates the Nomenclature of Economic Activities (NAES), updates legal references replacing 'AFIP' with 'ARCA', creates the Reference Tax Value (VFRI) as a technical cap to moderate jumps in the valuation that settles the Property Tax, and adjusts fixed amounts and fines (~30%). The urban property tax with improvements starts from a minimum of $33,296 (Art. 10). Per the Provincial Revenue Directorate, more than 95% of taxpayers access reduced rates (Art. 7) and the benefits of the Simplified Regime. verif · Dec 19, 2025 ↗

Fiscal year 2026 (enacted by the Legislature on 11/27/2025; published in the Official Gazette on 12/19/2025). prob · Dec 19, 2025 ↗

Every Turnover Tax taxpayer in Neuquén — it is the granular fiscal data point (the real Turnover Tax rate) that touches any satellite supplier of the Vaca Muerta ecosystem, not just the RIGI megaproject. The tiered SME scheme of Art. 7 (2% to 3.5% by revenue tier) relieves the burden of the mid-sized and small supplier; the DPR estimates that more than 95% of the register accesses reduced rates. The new side hits the digital economy: crypto platforms, crypto-asset custody/mining and app messaging come to pay Turnover Tax (5% to 5.5%). The Fiscal Code's VFRI caps the Property Tax rise for every owner (companies and individuals). prob · Dec 19, 2025 ↗