Published: 4/15/2026 • Last reviewed: 4/28/2026 • 6 min read
No mandatory single rate, but clear documentation rules. Practical 2026 summary for Argentine companies.
Summary
In Argentina, AFIP does not publish a single mandatory per-km rate.[^lct-106-66] Companies set an internal rate (ARS 700-1,500 /km in 2025-26) backed by a written policy and per-trip expense reports. Records: 10 years. LCT Article 106 separates per diem from remuneration.