Income tax (rates / brackets)

Argentina's income tax system operates on a progressive bracket structure designed to tax resident individuals and certain non-residents on worldwide income. The 2025 unified income tax scale establishes graduated rates that increase with taxable income, replacing the previous dual-track system. Taxable income includes employment earnings, business profits, investment returns, and other sources, with deductions permitted for certain expenses and allowances.

The income tax regime is governed by the Income Tax Law (Ley del Impuesto a las Ganancias), Law No. 20,628, and its amendments. The Federal Administration of Public Revenue (AFIP) administers and enforces all income tax obligations, including assessment, collection, and compliance monitoring.

Effective January 1, 2025, Argentina introduced a new unified income tax scale that consolidates previous bracket structures. This reform simplifies the tax calculation methodology and adjusts rate thresholds to reflect economic conditions. The specific brackets and marginal rates under the new scale apply uniformly to all resident taxpayers, eliminating prior categorical distinctions.

Employers and payroll teams must implement the updated tax tables immediately for all salary withholdings and remittances. Payroll systems require recalibration to reflect the new bracket structure and corresponding rates. Monthly tax withholding calculations must apply the correct marginal rates based on cumulative annual income. Employers must remit withheld taxes to AFIP by the 17th of the following month. Employees should verify their tax position during annual reconciliation (Declaración Jurada) to ensure correct withholding and claim any refunds due. Non-compliance with updated withholding obligations may result in penalties and interest assessments.