Argentina Personal Income Tax
Detailed personal income tax rates and rules for Argentina in 2026.
Argentina imposes a progressive federal income tax (Impuesto a las Ganancias) with nine brackets ranging from 5% to 35%. The brackets are adjusted periodically for inflation. Employment income is subject to withholding by employers. Self-employed individuals must file quarterly advance payments and an annual return. A significant non-taxable minimum and special deduction for employees effectively exempt lower-income earners. Deductions include social security contributions, medical expenses (up to 40% of the amount, capped at 5% of net income), life insurance premiums, mortgage interest, and donations. Argentina has historically had high inflation, requiring frequent bracket adjustments.
| Income Range (ARS) | Tax Rate |
|---|---|
| AR$0 – AR$1.3M | 5% |
| AR$1.3M – AR$2.5M | 9% |
| AR$2.5M – AR$3.8M | 12% |
| AR$3.8M – AR$5.1M | 15% |
| AR$5.1M – AR$7.6M | 19% |
| AR$7.6M – AR$10.2M | 23% |
| AR$10.2M – AR$15.2M | 27% |
| AR$15.2M – AR$20.3M | 31% |
| AR$20.3M+ | 35% |
Filing Deadline
June (exact date varies by tax ID ending digit)
Residency Rule
Argentina considers individuals as tax residents if they are Argentine nationals (unless they can prove tax residency in another country), or if foreign nationals have been present in Argentina for 12 months or more (temporary absences of up to 90 days do not interrupt the count). Residents are taxed on worldwide income with a foreign tax credit available.
How Argentina Income Tax compares
Argentina’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and South America’s regional average of 30.5%.
