Argentina income tax rates
Statutory personal income tax rate schedule (income bands and marginal rates) for resident individuals, from the national tax authority.
| Current value | 9 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-01-01 |
| Official source | ARCA — Escala del art. 94 de la Ley de Impuesto a las Ganancias, régimen de retención, período enero a junio 2026 (RG 4.003; actualización IPC art. 73 Ley 27.743) |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Impuesto a las ganancias de personas humanas, 4ta categoría — escala del art. 94 de la Ley 20.628 (t.o.). This is the ANNUAL-equivalent reference scale (ganancia neta imponible acumulada, ARS) that ARCA publishes for the first semester (enero–junio) of 2026; the same 9 brackets appear as the December cumulative table. Nine tramos, marginal rates 5% → 35% (top rate from 60.750.913,96 ARS accumulated). Read directly from ARCA's official PDF. The thresholds are updated by IPC INDEC each SEMESTER under the Ley 27.743 (2024 'paquete fiscal', which reworked the former impuesto cedular / restored this schedule) — art. 73 Ley 27.743 and the reglamentación following art. 102 — so the July–December 2026 scale will differ; ARCA also publishes month-by-month cumulative (importes acumulados mensuales) variants used by employers for withholding. NOT modelled here: the deducciones personales (mínimo no imponible, deducción especial, cargas de familia of art. 30) which are subtracted before this scale applies — so a worker only pays once ganancia neta exceeds those deductions. Residents; ARS figures are large due to inflation and are served as published (not errors).
Get it programmatically
curl https://latamref.dev/v1/ar/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ar/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ar/income-taxOther Argentina series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate