Gross income tax: Buenos Aires province
Last verified: 24 Oct 2026 · Status: Changing
Gross income tax in Buenos Aires province is administered by ARBA (Agencia de Recaudación de la Provincia de Buenos Aires). Rates for 2026 are set by Ley Impositiva 2026, Law 15.558 (promulgated 15 Dec 2025, provincial Boletín Oficial 30.139). Article 20 sets rates by NAIIB 18 activity code, with seven reduced brackets based on the previous year's total revenue.
Key rules
- Authority. ARBA (Agencia de Recaudación de la Provincia de Buenos Aires).
- 2026 rates. Ley Impositiva 2026, Law 15.558 (promulgated 15 Dec 2025, provincial Boletín Oficial 30.139).
- Multi jurisdiction taxpayers. Apportion the base under the Convenio Multilateral. See overview.
- Withholdings. Local withholding and collection regimes plus SIRCREB on bank credits.
International comparison
No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.
| Jurisdiction | Comparable rule |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Bracket amounts and activity rates not reproduced yet.