Tax on Carbon Dioxide (Impuesto al Dióxido de Carbono)
Argentina's tax on carbon dioxide was introduced by the 2017 tax reform (Law No. 27,430) and has applied to fossil fuels since March 2018 alongside the tax on liquid fuels. The law keeps these fuel taxes in force until 31 December 2035.
Legal reference Law No. 23,966, Title III (as substituted by Law No. 27,430 of 2017); Decree 501/2018
Checked against InfoLEG — Ministerio de Justicia, Argentina (Ley 23.966, texto actualizado) · 4 Oct 2026