Sep 03, 2024

Tax on Imported Goods in Argentina Reduced From 17% to 7.5%

Author: Michael Cordonnier/Soybean & Corn Advisor, Inc.

As farmers in Argentina prepare to plant their 2024/25 crops, they received some good news from the federal government. The Argentine government announced that starting this week, the PAIS Tax on imported goods will be reduced from 17% to 7.5% and the government promised that it will be eliminated entirely in December. According to the Rosario Grain Exchange, the elimination of the tax on imported fertilizers and agricultural equipment will save farmers in Argentina US$ 500 million annually.

In 2023, 60% of the fertilizers used in Argentina were imported. Approximately 54% of urea was imported and 73% of MAP and NAP were imported. The Rosario Grain Exchange estimates that in the core production area of Argentina, fertilizers account for 8% of the cost of production for soybeans, 20% for corn, and 30% for wheat.

If the PAIS Tax is eliminated entirely in December, farmers in Argentina would save approximately US$ 374 million annually on their fertilizer expenditures.

The reduction in the PAIS Tax also applies to imported agricultural equipment and parts. Argentina imported US$ 528 million in agricultural equipment and parts in 2023, which is similar to the average of the last five years. A reduction in the tax to 7.5% would save US$ 52.8 million annually and eliminating the tax entirely would save approximately US$ 93 million annually.

Fertilizer purchases in Argentina have declined recently in anticipation of the tax reduction and now that it has been announced, fertilizer purchases are expected to rebound.