Argentina Income Tax Calculator 2026
Calculate your Argentine taxes: Impuesto a las Ganancias + ANSES Social Contributions
~0 USD
0 ARS
Effective rate: 0%
0 ARS
17% (employee share)
0 ARS
Monthly: 0 ARS
Income Distribution
Effective total rate: 0%
Complete Guide to Argentine Taxation
Argentina has a progressive income tax system known as Impuesto a las Ganancias (Income Tax), administered by AFIP (Administracion Federal de Ingresos Publicos). The country uses a territorial and worldwide income taxation system for residents. Tax residents in Argentina are taxed on their worldwide income, while non-residents are only taxed on Argentine-source income.
Impuesto a las Ganancias - Tax Brackets 2026
Argentine income tax uses a progressive system with 9 brackets ranging from 5% to 35%:
- ARS 0 - ARS 1,324,016: 5%
- ARS 1,324,016 - ARS 2,648,032: 9%
- ARS 2,648,032 - ARS 3,972,049: 12%
- ARS 3,972,049 - ARS 5,296,065: 15%
- ARS 5,296,065 - ARS 7,944,098: 19%
- ARS 7,944,098 - ARS 10,592,130: 23%
- ARS 10,592,130 - ARS 15,888,195: 27%
- ARS 15,888,195 - ARS 21,184,260: 31%
- Above ARS 21,184,260: 35%
Note: Tax brackets are adjusted periodically due to inflation. These brackets represent approximate 2026 values.
Social Contributions - ANSES (17% employee)
Aportes y Contribuciones
Argentine social security contributions are managed by ANSES (Administracion Nacional de la Seguridad Social). Both employers and employees contribute to the system.
| Contribution | Employee Rate | Employer Rate | Description |
|---|---|---|---|
| Jubilacion (Pension) | 11% | 10.17% | Retirement pension fund |
| PAMI | 3% | 1.5% | Health insurance for retirees |
| Obra Social (Health) | 3% | 6% | Health insurance |
| Fondo Nacional de Empleo | - | 0.89% | Employment fund |
| Asignaciones Familiares | - | 4.44% | Family allowances |
| Total | 17% | ~23% | Social security contributions |
Minimum Non-Taxable Amount (Minimo No Imponible)
Tax-Free Allowances
- Minimo No Imponible: Basic tax-free amount for all taxpayers
- Deduccion Especial: Special deduction for employees (4.8x the minimum)
- Cargas de Familia: Deductions for dependents (spouse, children)
- These amounts are adjusted annually based on inflation
Aguinaldo (13th Salary)
Sueldo Anual Complementario (SAC)
- Argentine law mandates a 13th month salary (Aguinaldo)
- Paid in two installments: June 30 and December 18
- Each payment equals 50% of the highest monthly salary in that semester
- Subject to income tax and social contributions
- Effectively increases annual compensation by ~8.33%
Tax Benefits and Deductions
Deductible Expenses
- Domestic employees: Wages paid to household staff
- Medical expenses: Up to 40% of medical costs (with limits)
- Life insurance premiums: Annual limits apply
- Mortgage interest: For primary residence (with caps)
- Educational expenses: For children's education
- Donations: To registered non-profit organizations
Employment Types in Argentina
Relacion de Dependencia
Full employment contract - maximum protection, all benefits
Monotributo
Simplified tax regime for small taxpayers and freelancers
Autonomo
Self-employed professional - higher contributions
Responsable Inscripto
Registered VAT taxpayer - for larger businesses
Monotributo - Simplified Tax Regime
For Small Taxpayers and Freelancers
- Fixed monthly payment covering taxes and social security
- Categories A through K based on annual revenue
- Maximum annual revenue limit applies
- Includes health coverage (obra social) and pension contributions
- Simplified invoicing and accounting requirements
- Popular option for freelancers and small businesses
France vs Argentina Comparison
| Criteria | France | Argentina |
|---|---|---|
| Maximum marginal rate | 45% | 35% |
| Number of tax brackets | 5 | 9 |
| Social contributions (employee) | ~22% | 17% |
| 13th month salary | No (optional) | Yes (mandatory) |
| Family quotient | Yes (parts) | No (deductions) |
| Withholding tax | Yes (2019+) | Yes (SIRADIG) |
| VAT standard rate | 20% | 21% |
| Currency stability | Stable (EUR) | High inflation (ARS) |
Tax Return (Declaracion Jurada)
- Deadline: Generally in June for the previous fiscal year
- System: SIRADIG (Sistema de Registro y Actualizacion de Deducciones)
- Online filing: Through AFIP website with Clave Fiscal
- Employer withholding: Most employees have taxes withheld at source
- Annual adjustment: Employers must perform annual tax adjustment
Important Considerations
Inflation Impact
- Argentina experiences high inflation, affecting tax brackets
- Tax brackets and deductions are adjusted periodically
- Real purchasing power must be considered when comparing salaries
- Exchange rate fluctuations significantly impact USD-equivalent earnings
- The "dolar oficial" and parallel exchange rates often differ substantially
Argentina has a progressive tax system with specific rules for high earners. Compare with neighbouring South American countries.