# Per diems and mileage in Argentina 2026: what AFIP requires

> No mandatory single rate, but clear documentation rules. Practical 2026 summary for Argentine companies.

**Author:** Diego Fernández — Argentine Tax Specialist (AFIP)  
**Published:** 2026-04-15  
**Updated:** 2026-04-28  
**URL:** https://quilometragem.com/blog/per-diems-and-mileage-in-argentina-2026-what-afip-requires

**TL;DR:** Summary In Argentina, AFIP does not publish a single mandatory per-km rate.

- 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.
- Companies set an internal rate (ARS 700-1,500 /km in 2025-26) backed by a written policy and per-trip expense reports.

## 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.

## Sources

- [Ley de Contrato de Trabajo (Ley 20.744) — art. 106](https://servicios.infoleg.gob.ar/infolegInternet/anexos/25000-29999/25552/texact.htm) — Ministerio de Justicia, InfoLEG (2026-04-28)
- [AFIP — Resolución General 1415 (régimen de emisión de comprobantes)](https://www.afip.gob.ar/) — Administración Federal de Ingresos Públicos (2026-04-28)