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Argentina Guía de Impuesto a las Ganancias 2026

El Impuesto a las Ganancias (IIT) en Argentina aplica alícuotas progresivas del 5% al 35% sobre el ingreso neto imponible. Las escalas se ajustan por inflación anualmente. Existen deducciones personales significativas por cargas de familia y los aportes a la seguridad social son deducibles. Todos los montos en ARS. Moneda local: Peso Argentino (ARS).

Argentina's Impuesto a las Ganancias is administered by the Administración Federal de Ingresos Públicos (AFIP). The system taxes worldwide income of residents on an annual fiscal year (calendar year) basis. For related guidance, see our Corporate Tax Guide →, VAT Guide →, and Investment Income Guide →.

IIT Tax Brackets 2026

Argentina uses a progressive seven-bracket system on net taxable income (total income minus personal deductions and social security contributions). Brackets are inflation-indexed annually:

  • 5% — on the first portion of net taxable income (lowest bracket)
  • 9% — on the next bracket
  • 12% — on the next bracket
  • 15% — on the next bracket
  • 25% — on the next bracket
  • 30% — on the next bracket
  • 35% — on income exceeding the top of the sixth bracket

The exact ARS thresholds for each bracket are updated annually by AFIP based on the inflation index (IPC). For 2026, the minimum non-taxable threshold (mínimo no imponible) has been raised significantly to keep pace with inflation.

Minimum Non-Taxable Income (Mínimo No Imponible)

  • General minimum: Employees and self-employed individuals benefit from a minimum non-taxable floor that excludes the lowest income levels from IIT entirely. For 2026, this is adjusted quarterly for inflation.
  • Special deduction for employees: Employees receiving salary income may deduct a fixed percentage of their gross income (typically 20–30%) as a special expense deduction, capped at a maximum ARS amount set annually.
  • Pensioners, retirees, and certain other categories may have separate minimum thresholds.

Personal Deductions (Deducciones Personales / Cargas de Familia)

  • Taxpayer (personal): Annual deduction for the taxpayer themselves.
  • Spouse (cónyuge): Deduction for a married spouse who does not have sufficient income.
  • Children (hijos): Deduction per dependent child under 18 (or under 25 if in full-time education).
  • Other dependents: Parents, grandparents, or other direct ascendants who meet dependency criteria may also be claimed.
  • All personal deductions are indexed for inflation and updated periodically by AFIP.

Deductible Contributions

  • Social security contributions: Mandatory contributions to the national pension system (SIPA), PAMI (healthcare for retirees), and obras sociales (union health funds) are fully deductible against gross income.
  • Retirement fund contributions: Contributions to private pension plans (seguros de retiro) within certain limits.
  • Life insurance premiums: Premiums for life insurance policies up to a specified annual cap (indexed).
  • Health insurance: Premiums for private health insurance plans (medicina prepaga) that exceed the basic PAMI contribution.

Filing Requirements

  • Filing period: Annual declaration from January to March/April of the following year (exact dates set by AFIP annually).
  • Residents: File on worldwide income. Foreign tax credits are available for taxes paid abroad (limited to the Argentina tax due on that income).
  • Non-residents: Taxed only on Argentina-source income, generally via withholding at source (rates vary by income type, typically 21–35%).
  • Filing methods: Online via AFIP's "Sistema de Registro y Actualización de Datos Fiscales" and "Formulario 572" web application. Pre-filled data is available for salaried employees.
  • Employer withholding (retenciones) serves as advance payment against the final annual liability.

Anual Adjustment for Inflation (Actualización por Inflación)

  • Tax brackets, minimum non-taxable income, and personal deductions are adjusted periodically (quarterly or annually) based on the consumer price index (IPC) published by INDEC.
  • This mechanism prevents "bracket creep" where inflation pushes taxpayers into higher brackets without real income growth.
  • For 2026, with projected inflation of approximately 40–60%, adjustments are expected to be significant.

FAQs

Who must file an Argentine income tax return?

Individuals whose gross income exceeds the minimum non-taxable threshold (after personal deductions), or those with assets exceeding certain thresholds, or those who perform specific transactions must file an annual return.

Is foreign income taxable in Argentina?

Yes, tax residents of Argentina are taxed on their worldwide income. Foreign tax credits are available for income taxes paid abroad, limited to the Argentine tax due on that income.

Are social security contributions deductible?

Yes, mandatory contributions to SIPA, PAMI, and obras sociales are fully deductible from gross income for IIT purposes.

Aviso Legal

Este guia fornece informações gerais sobre o Imposto de Renda Pessoa Física na Argentina para 2026. Leis e alíquotas podem mudar. Sempre consulte um contador ou a AFIP para orientação específica. InvestmentKit não fornece aconselhamento tributário.

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