Argentina uses a progressive income tax system called Impuesto a las Ganancias (Income Tax) with 9 brackets ranging from 5% to 35%. The tax is administered by ARCA (Agencia de Recaudación y Control Aduanero), which replaced AFIP in late 2024. Tax brackets are adjusted semiannually (January and July) based on inflation to maintain their real value (+14.29% in January 2026; the bracket table on this page is ARCA's annual 2026 scale for the final return, which is 16.85% above the January-June withholding scale). The tax-free threshold varies by family status—a single worker with no dependents begins paying tax from approximately ARS 3.5 million gross per monthly payment (around $2,300 USD at roughly ARS 1,520 per USD; about ARS 45.3 million a year with the aguinaldo as a 13th payment). Non-residents and foreign beneficiaries pay 35% on Argentine-sourced income, usually applied to a presumed net income rather than the full payment (so the rate on gross can be lower, for example 24.5% of gross when 70% is presumed to be net income). Argentina has tax treaties with several countries to prevent double taxation.
Note: These are marginal rates — you only pay the higher rate on income within each bracket.
CountryTaxCalc.com is reader-supported. When you use our partner links, we may earn a commission at no cost to you. This helps us provide free tax calculators and comparison tools.Learn more about our affiliate partnerships
★ 4.8Trustpilot · 1,625 reviews
US citizen living in Argentina? Get expert help with your US tax filing from abroad.
⚠Not the cheapest option — best for complex situations and expats who want a dedicated CPA.
US Citizens: File Your US Taxes →★ 4.7Trustpilot · 8,728 reviews
Working as a contractor in Argentina? Deel handles compliance, payroll, and international payments.
⚠For employers and companies only — not for individual freelancers or employees.
Get Paid as a Contractor →Interested in reaching this audience? Advertise on CountryTaxCalc →
Argentina has 9 progressive tax brackets for 2026 under the Impuesto a las Ganancias: 5% on income up to ARS 2,336,954, then 9%, 12%, 15%, 19%, 23%, 27%, and 31% on successive brackets, with a top rate of 35% on annual income exceeding ARS 70,984,968. These thresholds are adjusted semiannually based on inflation.
For 2026, employees begin paying Impuesto a las Ganancias only when annual gross pay exceeds roughly ARS 45.3 million for a single worker with no dependents (about ARS 3.5 million per monthly payment, counting the aguinaldo as a 13th payment). That already reflects the MÃnimo No Imponible, Deducción Especial and doceava parte, and employee contributions. Higher thresholds apply to married workers and those with dependent children; these are not modelled in our calculator.
Argentina updates its income tax brackets semiannually in January and July based on the consumer price index (IPC) inflation from the previous six months, as mandated by Law 27.743. For the first half of 2026, brackets were increased by 14.29% reflecting the July-December 2025 inflation rate. The withholding scale was then raised again for July-December 2026 (first bracket ARS 2,168,491.89, versus ARS 2,000,030.09 for January-June). The annual 2026 scale ARCA publishes for the final return, used in the bracket table on this page, is 16.85% above the January-June scale (first bracket ARS 2,336,953.69). This automatic adjustment prevents bracket creep in Argentina's high-inflation economy.
Key deductions include: MÃnimo No Imponible (basic personal allowance for all taxpayers), Deducción Especial (special deduction for employees, equal to 4.8x the minimum), and Cargas de Familia (deductions for spouse and dependent children). Workers can register these through the SIRADIG system on the ARCA website. Additional deductions exist for medical expenses, education, and domestic service.
Argentine tax residents are taxed on worldwide income at progressive rates from 5% to 35%, with a credit for foreign tax paid. Residence is not a simple 183-day test: foreign nationals are generally treated as residents once they have been in Argentina for more than 12 months (from the 13th month) or are assigned to work there for more than five years, while those on shorter work assignments or temporary stays (for example under six months in a calendar year) are treated as non-residents or foreign beneficiaries taxed only on Argentine-source income. Foreign beneficiaries pay a 35% tax calculated on presumed net income (for personal services commonly 70% of gross payments, i.e. 24.5% of gross), withheld by the local payer. Argentina has tax treaties with several countries to prevent double taxation. Your status depends on your visa and circumstances, so confirm with ARCA or an Argentine adviser.
Effective rates, what the headline hides, 111+ countries. Every two weeks, free.
Bi-weekly. No spam. Unsubscribe in one click.
Last Updated: October 2026