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 with Tax Law 3541, passed by the Legislature on 11/27/2025, in force from 1/01/2026 (art. 50) verif; it was promulgated on 12/18/2025 and published in the Official Gazette on 12/19/2025 verif. Turnover tax: a general rate of 3% (art. 4, per art. 213 of the Fiscal Code), with different rates by activity: transport 2%; construction 2.25% and its related services 2%; manufacturing 1.5% in its general list; wholesale and retail trade 5%; hotels and restaurants 4%; communications 5.5%; university liberal professions 4%; electricity generation, transmission and distribution 3.5%; financial services 9% and financial intermediation 8.25%. A tiered regime for micro and small companies (art. 7): in retail trade and used-car sales, micro-enterprises pay 2% up to $250 million of prior-year revenue, 2.5% up to $500 million, 3% up to $750 million and 3.5% up to $1,000 million; in hotels, other services, health and education, repairs and professions, micro and small companies pay 2% up to $150 million, 2.5% up to $300 million, 3% up to $450 million and 3.5% up to $600 million. Digital economy: own-account buying and selling of crypto-assets (649992), custody (631123) and the rental of mining power are taxed at 5%; crypto-asset intermediation platforms (661993) and app-messaging intermediation (631204), 5.5%; door-to-door messaging by platform (530091), 5%. Fiscal Code fines are updated: the one in art. 56 ranges between $109,720 and $1,252,160, and the urban Property Tax with improvements starts from a minimum of $33,296 (art. 10) verif. In the same package, Ley 3542 reforms the Fiscal Code: it amends 18 articles, incorporates the NAES activity nomenclature, replaces «AFIP» with «ARCA» and creates the Reference Tax Value to moderate jumps in the Property Tax valuation unconf. According to the Provincial Revenue Directorate, more than 95% of taxpayers access reduced rates unconf. verif · Dec 19, 2025 ↗

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

Every turnover tax taxpayer in Neuquén. The tiered scheme for micro and small companies in art. 7 (2% to 3.5% by revenue) reaches only the activities in subsections a)2, a)5, b)4, b)5, b)6, b)7 and g) of art. 4: used-car sales and retail trade, hotels and restaurants, other services, health and education, repairs and professions; it does not include construction. Nor does it reach the well services supplier: hydrocarbon activity is in subsection m), which sets 3.5% for codes 091001, 091002, 091003 and 091009 with no scale by size. Crypto-asset platforms, custody and mining and app messaging come to be taxed at between 5% and 5.5% verif. That more than 95% of the register accesses reduced rates and that the Reference Tax Value caps the Property Tax rise was not confirmed in a source unconf. For the small trade and services supplier the tiered scheme is real relief; for the oilfield services one, the rate is flat regardless of size thesis. verif · Dec 19, 2025 ↗