Gross income tax: City of Buenos Aires
Last verified: 24 Oct 2026 · Status: Changing
Gross income tax in City of Buenos Aires is administered by the Administración Gubernamental de Ingresos Públicos (AGIP). Rates for 2026 are set by the Ley Tarifaria, Law 6.927 of the City. The City's tariff law sets reduced rates for smaller taxpayers and a 5% rate for commerce and services taxpayers whose prior year revenue exceeded ARS 391,128,000 (about US$250,098), per the City's Boletín Oficial.
Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.
Key rules
- Authority. the Administración Gubernamental de Ingresos Públicos (AGIP).
- 2026 rates. the Ley Tarifaria, Law 6.927 of the City.
- 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 |
Rate and threshold taken from the City Boletín Oficial summary of the tariff law; read the annex for each activity code. The fiscal year the threshold applies to should be confirmed.