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Income tax in Argentina 2026
Nine bands run from 5% to 35% (above ARS 60.75 million on the first-half 2026 table) — but the thresholds move twice a year with inflation, so the rates matter more than the pesos.
Employees stack a basic allowance (ARS 5.15 million) and a special employee allowance (ARS 24.7 million plus a twelfth of allowances), leaving most salaries below roughly ARS 2.5 million a month untaxed.
At a glance
- top rate
- 35% above ARS 60,750,914 (first-half 2026)
- entry band
- 5% on the first ARS 2,000,030 of taxable income
- tax year basis
- Calendar year
- filing deadline
- June of the following year; withheld-only employees exempt
- residency basis
- Worldwide; nationals lose residence after 12 months abroad, foreign workers under 5 years stay non-resident
- regime flag
- Simplified pre-filled returns for incomes up to ARS 1 billion
Rates
Income tax scale (January–June 2026 values; re-indexed in July)
| Taxable income (ARS) | Rate | Tax on all bands below (ARS) |
|---|---|---|
| 0 – 2,000,030 | 5% | 0 |
| 2,000,030 – 4,000,060 | 9% | 100,002 |
| 4,000,060 – 6,000,090 | 12% | 280,004 |
| 6,000,090 – 9,000,135 | 15% | 520,008 |
| 9,000,135 – 18,000,271 | 19% | 970,015 |
| 18,000,271 – 27,000,406 | 23% | 2,680,040 |
| 27,000,406 – 40,500,609 | 27% | 4,750,071 |
| 40,500,609 – 60,750,914 | 31% | 8,395,126 |
| Over 60,750,914 | 35% | 14,672,721 |
Marginal rates apply within each band.
Key annual allowances (January–June 2026 values)
| Allowance | Amount (ARS) | Note |
|---|---|---|
| Basic personal allowance | 5,151,802.50 | All resident taxpayers |
| Special employee allowance | 24,728,652.02 + 1/12 of allowances | Employees only — the reason salaries are tax-free to ~ARS 30 million |
| Self-employed special allowance | 18,031,308.76 | 20,607,210.01 for new entrepreneurs and professionals; requires paid-up social contributions |
| Dependent spouse / partner | 4,851,964.66 | Family member's income must stay under the basic allowance |
| Each child under 18 | 2,446,863.48 | Doubled for disabled children; split between parents or taken fully by one |
Thresholds & allowances
- Rent deduction40% of rent, capped at the basic-allowance level
For tenants owning no real estate; a separate 10% deduction is open to both tenant and landlord
- Household employeeWages + contributions, capped at the basic-allowance level
One of the larger everyday deductions
- Medical costs and cover40% of bills (max 5% of net income); health premiums to 5%
Life insurance and retirement-fund premiums capped at ARS 753,472 each
- Mortgage interestARS 20,000 a year
An unindexed relic — effectively symbolic
- Education of childrenUp to 40% of the basic allowance
Schooling and tools for children under 18 (to 24 if studying)
Residency
Residency trigger
Nationals are residents unless they emigrate for 12+ months (90 days of visits ignored); foreigners become residents with permanent visas or 12 months' stay — but foreign workers posted for under 5 years remain non-residents taxed only on Argentine income under resident-style rules.
Non-resident treatment
Non-residents face final withholdings on notional income slices — an effective 24.5% on short-term work, 31.5% on pensions and unspecified income, 13.5% on property and unlisted-share sale prices.
Notes
- Salary-only employees usually file nothing — employer withholding at the progressive rates is final, though information or asset-reporting duties can still arise; everyone else files in June with five 20% prepayments through the year.
- Severance within the legal minimum is exempt; only 'high-rank' employees (15+ minimum salaries and executive powers) are taxed on the excess.
- Losses carry forward 5 years within their income class; financial-investment and derivative losses only offset like-kind gains.
- Spouses file separately, splitting joint income by earnings or in halves.
- An informative assets return is required once income passes ARS 196.96 million (2025), even if all tax was withheld.
FAQ
What is the top income tax rate in Argentina?
35% — above ARS 60.75 million on the January-June 2026 table, with all thresholds re-indexed for inflation each July and January.
How much can an employee earn tax-free in Argentina?
Roughly ARS 30 million a year at first-half 2026 values — the basic allowance plus the special employee allowance — before family deductions.
Do expats become Argentine tax residents?
Foreign workers posted for under 5 years stay non-resident and pay only on Argentine-source income; permanent visas or 12 months' residence otherwise trigger worldwide taxation.
Figures: tax year 2026, compiled from public sources. Not tax advice.