Iguazu Falls, also known as Iguaçu Falls, consist of waterfalls located on the border of the Argentine province of Misiones and the Brazilian state of Paraná, along the Iguazu River. Unitedly, they form the biggest waterfall system globally. The cascades separate the river into the upper and lower Iguazu.

 The source of the Iguazu River is located close to the center of Curitiba city. Throughout its journey, the river predominantly runs through Brazil, but the majority of the waterfalls are located on the Argentine side. The Iguazu River serves as the dividing line between Argentina and Brazil after it meets with the San Antonio River.

The term Iguazu  originates from the Guarani or Tupi language, with "y" representing "water" and "uasu" meaning "big". According to legend, a god wanted to wed a woman named Naipi, who escaped with her human lover Taroba in a boat. The god angrily cut the river, forming the waterfalls and condemning the lovers to fall forever. The Spanish Conquistador Alvar Nunez Cabeza de Vaca was the first European to document the falls in 1541. It was included on the UNESCO World Heritage List in the year 2013.

The falls are characterized by a staircase structure with a two-step waterfall created by three tiers of basalt. The heights of the steps are 35 and 40 metres (115 and 131 ft) tall. The columnar basalt rock sequences belong to the Serra Geral formation, which is 1,000 meters thick and is located in the Paleozoic-Mesozoic Paraná Basin. 

The tops of these sequences are marked by 8–10 m (26–33 ft) of extremely durable vesicular basalt and the arrangement of these layers determines the form of the falls. The estimated rates of erosion in headwater areas are between 1.4 and 2.1 centimeters per year, or 0.55 to 0.83 inches per year.

Many islands spread along the 2.7-kilometre (1.7 mi) border, creating multiple waterfalls and cataracts ranging from 60 to 82 m (197 to 269 ft) tall. The quantity of these tiny waterfalls varies between 150 and 300, determined by the water level. Roughly half of the river's water cascades into a lengthy and slender gorge known as the Devil's Throat.

The site features a semicircular waterfall that is approximately 80 meters tall and 2,700 meters wide, located on a basaltic line that crosses the border of Argentina and Brazil. Comprised of numerous waterfalls creating large sprays of water, it is considered one of the most impressive waterfalls globally.

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