Changes to Luxury Tax: The government has raised the minimum tax that must be paid on them

The national government, through the Customs Collection and Control Agency (ARCA), has modernized the tax base for the internal tax on motor vehicles, known as the luxury tax.

In this sense, From December 1 to February 28, 2026, 18% will be paid by those units with a leaving factory value of $74,314,009.

now, All corresponding taxes must be added to the factory value of that vehicle. – Including the aforementioned internal tax -, so the final amount of units included in this tax revolves around $120,000,000.

This quarterly update of the tax base responds to an attempt to avoid a repeat of the famous caps, because in times of greater tax pressure in the sector, Car companies resorted to these strategies to avoid paying internal taxes. Thus, models with significant differences in equipment level at the same price appeared, creating significant distortions in the market.

The new tax rule will come into effect on December 1

This year the honor underwent modifications because, on the one hand, The national government decided to cancel the first balance, which included cars by 20%. Its selling price ranged between $41 million and $75 million.

At the same time, The second measure remained in effect, but was reduced from 35% to 18%. This practically equates to an effective rate of 21.95%. This caused some brands like BMW quickly translated this into pricing with an approximate 15% drop in its pricesList values.

BMW was able to own a car for less than $50,000 after adjusting for this tax

In fact, as Cesar Litvin, CEO of Lisicki, Litvin & Abelovich commented, The luxury tax was one of the taxes that had the greatest impact on distorting prices. market for years.

With this new update, analysts expect so There is a decrease in the value of some models These honors have previously been achieved, mostly from the top of the range.