Argentina Income Tax Calculator 2026

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%:

Note: Tax brackets are adjusted periodically due to inflation. These brackets represent approximate 2026 values.

Social Contributions - ANSES (17% employee)

Minimum Non-Taxable Amount (Minimo No Imponible)

Aguinaldo (13th Salary)

Tax Benefits and Deductions

Employment Types in Argentina

Monotributo - Simplified Tax Regime

France vs Argentina Comparison

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

Recent Tax Reforms and 2025-2026 Changes

Argentina's tax landscape has undergone significant reforms in recent years. The government introduced sweeping changes under the Ley Bases (Omnibus Law) passed in mid-2024, which restored the fourth category of income tax (Impuesto a las Ganancias) for salaried workers after it had been temporarily eliminated. Under the new rules, employees earning above ARS 1,800,000 per month (approximately USD 1,800 at the official rate) are once again subject to progressive income taxation. The threshold is adjusted quarterly to account for inflation, which remains one of the highest in the world. Additionally, the monotributo regime for small taxpayers has been restructured, with updated revenue caps and contribution tiers. The government has also introduced tax incentives under the RIGI (Regimen de Incentivo para Grandes Inversiones) that offers preferential rates and stability for large investment projects exceeding USD 200 million. For ordinary taxpayers, it is critical to verify the current bracket thresholds each quarter, as AFIP publishes updated tables to reflect inflationary adjustments.

Tips for Expats and Foreign Residents

Foreign nationals who become tax residents in Argentina are taxed on their worldwide income, which makes proper tax planning essential. Tax residency is triggered after spending more than 12 months in the country, though there is a grace period during the first year. Expats should be aware of the double taxation treaty network, which currently covers around 20 countries including Spain, the UK, and Germany, but notably does not include the United States. One unique challenge is the currency control regime (commonly known as the "cepo cambiario"), which imposes restrictions on purchasing foreign currency and transferring money abroad. Expats receiving income in foreign currency should consult a local accountant about the best way to declare and convert these amounts, as the difference between the official exchange rate and the parallel "blue dollar" rate can exceed 30%. It is also advisable to register for a CUIT (tax identification number) as early as possible, as it is required for virtually all formal financial activities, from opening a bank account to renting an apartment. Social security contributions, known as aportes jubilatorios, are mandatory and amount to approximately 17% of gross salary on the employee side, covering retirement, healthcare (obra social), and other benefits.

Common Deductions and Tax Optimization Strategies

Argentine tax law offers a range of deductions (deducciones) that can meaningfully reduce your income tax liability. Beyond the standard personal deduction and the deduccion especial for employees, taxpayers can deduct expenses for dependents including a spouse or registered partner with annual income below the legal threshold, as well as children and other relatives in your care. Medical expenses exceeding 5% of net income are partially deductible up to a cap, and contributions to private health insurance (prepaga) plans can also be claimed. Mortgage interest on your primary residence is deductible up to a specified annual ceiling, as is life insurance premiums. Self-employed workers operating under the autónomo regime can deduct a broader range of business expenses, including office rent, professional services, and depreciation of equipment. One increasingly relevant strategy is the use of the RIGI benefits for certain investment activities. For employees, the key optimization usually involves ensuring all family-related deductions are properly declared through the SIRADIG-Trabajador digital form, which must be updated annually by March 31. Failure to update this form means your employer cannot apply the correct withholdings, potentially resulting in an overpayment that can only be recovered when filing your annual return.