Argentina Tax Rates 2026: Personal Income Tax, Corporate Tax, VAT and Withholding
Argentina imposes national income tax on individuals and companies under the Income Tax Law, alongside VAT and provincial turnover taxes. The tax authority is the Agencia de Recaudación y Control Aduanero (ARCA). This page summarizes the 2026 framework and preserves historical 2014-2017 information only for reference.
Argentina income tax law and official 2026 guidance
The principal federal income tax is governed by the Income Tax Law (Ley de Impuesto a las Ganancias), as amended. ARCA publishes the operative annual scales, deductions, filing rules, applications and due-date information. For 2026, ARCA provides separate Article 94 scales for annual individual taxation and for employment remuneration in January-June and July-December 2026.
Argentina personal income tax rates - 2026
Individuals and undivided estates subject to Argentina's general income tax use the progressive Article 94 scale. The marginal rates continue from 5% up to 35%, but the peso thresholds and fixed tax amounts are indexed and therefore change over time. ARCA publishes the official 2026 annual scale and separate employment-withholding tables for the first and second halves of 2026.
Because Argentina adjusts these values periodically for inflation, taxpayers should use the current ARCA table applicable to the relevant payment or annual assessment rather than reproducing an older peso threshold from a prior year.
Residence and taxable income
Argentine residents are generally subject to income tax on income from Argentina and abroad. Foreign income taxes may be creditable within the statutory limits. Non-residents and foreign beneficiaries are generally subject only to Argentine-source income, usually through withholding mechanisms where the law so provides.
Income tax treatment depends on the nature and source of the income, the taxpayer's residence, deductions, exemptions and any applicable double-tax treaty.
Argentina corporate income tax rates - 2026
For fiscal years beginning on or after 1 January 2026, Article 73 applies an indexed three-band corporate income-tax scale. ARCA's official 2026 table provides:
| Accumulated net taxable income (ARS) | Tax for 2026 |
|---|---|
| Up to ARS 133,514,185.74 | 25% |
| Over ARS 133,514,185.74 up to ARS 1,335,141,857.38 | ARS 33,378,546.43 + 30% of the excess over ARS 133,514,185.74 |
| Over ARS 1,335,141,857.38 | ARS 393,866,847.93 + 35% of the excess over ARS 1,335,141,857.38 |
The thresholds are indexed and therefore differ from prior years. Companies should use the scale corresponding to the fiscal year beginning date shown by ARCA.
Argentina VAT rates - IVA
The standard VAT rate is 21%. A reduced 10.5% rate applies to specified goods, services and transactions, while a 27% rate applies to certain utilities and other transactions defined by law. Some activities have special rates such as 2.5% or 5%, and other supplies may be zero-rated or exempt depending on the statutory provision.
VAT-registered taxpayers generally report output and input VAT through ARCA's electronic systems. The correct rate should be determined from the VAT Law and the transaction-specific rules.
Withholding tax and foreign beneficiaries
Argentina operates extensive income-tax withholding regimes for salaries, domestic payments and payments to foreign beneficiaries. For non-residents, the effective withholding depends on the category of Argentine-source income and the statutory presumed net-income percentage, unless a treaty or specific exemption modifies the result.
The historical 24.5% effective rate shown on the former page applied to a particular assumed-profit calculation and should not be treated as a universal current non-resident rate. The correct withholding must be determined from the present Income Tax Law, ARCA regulations and any applicable double-tax treaty.
Provincial gross income tax
Impuesto sobre los Ingresos Brutos is a provincial and City of Buenos Aires turnover tax rather than a federal income tax. Rates, exemptions, withholding systems and filing procedures vary by jurisdiction and economic activity. Businesses operating in more than one jurisdiction may be subject to the Multilateral Agreement allocation system. Accordingly, the older statement that a single 3% rate applied generally in Buenos Aires should not be used as a current universal rule.
Capital gains, investments and property-related income
Capital gains and financial income may be taxed under the Income Tax Law depending on the asset, taxpayer, source and transaction. The modern regime is materially different from the historical description in the earlier article. For current treatment of shares, securities, real property, dividends and interest, the applicable statutory provisions and current ARCA guidance should be checked for the relevant tax year.
Argentina tax return and payment deadlines
ARCA sets annual filing and payment deadlines according to the tax, taxpayer category and CUIT termination. In 2026, ARCA also issued specific extensions for 2025 individual income-tax filings. For example, the filing deadline for 2025 income tax for individuals and undivided estates was extended to 27 August 2026, while the related payment date remained 27 July 2026 under the published extension.
Companies file their corporate income-tax returns electronically through ARCA's systems, and due dates depend on the fiscal year-end and applicable general resolutions. Taxpayers should consult the current ARCA due-date calendar rather than relying on historical mid-April or mid-May dates.
Historical Argentina personal income tax rates - 2014 to 2017
The following table is retained for historical research only. These peso thresholds are obsolete and must not be used for 2026 compliance.
| Historical taxable income (ARS) | Historical tax shown on the original page |
|---|---|
| 0-10,000 | 9% |
| 10,000-20,000 | ARS 900 + 14% |
| 20,000-30,000 | ARS 2,300 + 19% |
| 30,000-60,000 | ARS 4,200 + 23% |
| 60,000-90,000 | ARS 11,100 + 27% |
| 90,000-120,000 | ARS 19,200 + 31% |
| Over 120,000 | ARS 28,500 + 35% |
Historical deductions and corporate tax
The earlier page listed historical personal deductions such as ARS 15,552 of non-taxable income and a 35% corporate income-tax rate. Those amounts and that corporate rate belong to earlier tax periods and have been replaced by indexed deductions and the current progressive corporate scale.