Gross income tax in Catamarca Province

Key rules

A. The legal architecture in 2026

1. Code. Law 5022 is the tax code. ARCAT publishes a consolidated text "updated to 2026" which cites the consolidation ordered by Decree Ec. 1020 of 18 October 2024 (date stated in the ARCAT consolidated text; LI 2026 refers to "T.O. Decreto Ec. N.º 1.020/2.024" throughout, for example art. 1). The text notes, article by article, the law that last amended it, including LI 2026 itself (arts. 55 and 184 are marked "sustituido por Ley 5927"). The ARCAT text is not an official consolidation; the DGR's own disclaimer on its withholding compilation says such compilations do not replace the published norms (RG 062/2012 compilation, closing note).
2. Annual tariff law. LI 2026, Law 5927, BO 19 December 2025, sets the UT, the gross income rates and minimums (Chapter V, arts. 13 to 19, Annexes I and II), the simplified regime amounts, transitory rules (arts. 51 to 56), and amends the CT (arts. 63 to 68). It applies from 1 January 2026 (art. 69). Trap: the DGR web page "Código tributario" lists it as "Ley 5927 Ley Impositiva para el Ejercicio Fiscal 2025"; the BO text says 2026.
3. Agency. ARCAT, through the DGR, administers the tax; LI 2026 also empowers ARCAT to collect mining royalties and fees owed to other provincial bodies (arts. 57, 61 and 62, applying the CT supplementarily to Law 4757 and its Decree 15/1998 on royalties). Royalties are not gross income tax and are not covered here.
4. Electronic domicile. Since LI 2026 art. 63, the electronic tax domicile is mandatory, operated with federal Clave Fiscal, and a notice is deemed served on the day it is opened or on the next Tuesday or Friday after it is posted, whichever comes first (CT art. 35 ter).

B. Taxable event, nexus and special inclusions

• General rule. Habitual exercise for consideration in Catamarca, regardless of the place (ports, rail areas, airports, terminals, public or private buildings) and the nature of the person (CT art. 160, first paragraph). Habituality is judged by the nature of the activity and is not lost by discontinuous exercise (same article, last paragraphs).
• Digital services from abroad. Services by persons abroad are taxed when used economically in Catamarca (consumption, access via internet) or when they fall on persons or things located there; online subscription entertainment and online gambling are named (CT art. 160, second and third paragraphs). The local payer, or the local payment facilitator, is the substitute taxpayer (CT art. 163 bis), and the amounts paid are subject to a final withholding (art. 160, fourth paragraph).
• Specific inclusions (CT art. 161): mere purchase of farm, forest and mineral products to industrialise or sell outside the province (a); sale and lease of real estate with exceptions (b); farming, livestock, mining, forestry and fish exploitations (c); goods brought into the province (d); intermediation (e); loans (f); savings plans (g); liberal professions (h); fairs (i); services linked to digital assets (j); and transfers or assignments of mining shares, rights and mines (k, added by Law 5830, 2023).
• Who pays. Any person in CT art. 20 earning gross income from a taxed activity (CT art. 162).

C. Tax base

• Accrual. The base is total gross income accrued in the period, however collected, including in kind and in digital assets (CT art. 167). Persons not required to keep commercial books use cash receipts (same article). Accrual rules by type of income are in CT art. 168 (sale of goods: invoice or delivery, whichever is first; services: completion or invoice; works on third party property: acceptance of the certificate, collection or invoice, whichever is first).
• Foreign currency. A base expressed in foreign currency is converted at the official selling rate in force when the taxable event occurs; if there is no single official rate, the DGR sets the method (CT art. 6). This matters for US dollar invoicing by mining contractors.
• Special bases. Mere purchase: total purchase price (art. 169); loans by non financial lenders: interest and charges, with a minimum interest rate (art. 170; LI 2026 art. 54 links it to the Banco de la Nación overdraft rate); used goods taken in trade: margin (art. 171); financial entities: total credit side of income accounts (art. 172); insurers (art. 173); intermediaries: income minus amounts passed to principals (art. 175); foreign exchange, tobacco and habitual digital asset trading: margin (art. 178).
• Not part of the base (CT art. 179): excise taxes and the fuel tax for registered taxpayers; VAT output tax for registered VAT taxpayers; return of capital; reimbursed expenses of intermediaries; state subsidies; export reimbursements granted by the Nation; sales of fixed assets; and cooperative pass throughs.
• Untaxed income (CT art. 180): employment, public office, international transport by foreign carriers under reciprocity, exports of goods and services made abroad through the customs mechanisms (not including related transport, storage and similar activities), directors' fees and pensions. Art. 180(d) was last amended by Law 5899 (2024) and, as worded, does not exclude mining exports, so a mine selling concentrate or lithium carbonate abroad as exporter of record should have untaxed export income (unconfirmed).
• Deductions (CT art. 181): discounts and returns, bad debts (accrual method only) and returned packaging, in the period in which they occur. Nothing else may be deducted (CT art. 194).

D. Rates: how the 2026 system works

• General rates (LI 2026 art. 14): primary 0.75%; industry and production of goods 1.5%; construction 2.5%; wholesale, retail and services in general 3%; financial services 7%; intermediation 5%; mere purchase of farm, forest and mineral products 3%. These apply "except the specific rates of Annexes I and II", so in practice the code by code rates of Annex I govern.
• Tier rule (LI 2026 art. 15(1)): the tier is set once for the year by total 2025 gross income from all activities (taxed, exempt and untaxed) in all jurisdictions. A company with modest Catamarca sales but large national turnover is in Tier III.
• New taxpayers (LI 2026 art. 16): those registered in 2025 with up to three months of activity at 31 December 2025, and those starting from 1 January 2026, use Tier I for their whole first year; those with more than three months in 2025 annualise their 2025 income to find the tier.
• Annual tax = sum of the monthly advances (LI 2026 art. 17). The CT still speaks of five bimonthly advances and a final payment (art. 186), but allows monthly advances by DGR decision, and both LI 2026 and the 2026 calendar work on monthly advances.
• Minimums and fixed amounts (LI 2026 art. 15(2) and Annex II) apply to a short list of activities (hourly hotels, nightclubs, casinos and gaming machines, fairs, itinerant shows, theatres, parking, sports courts and restaurants and bars by surface and staff). Minimums do not apply to CM taxpayers (CT art. 187, last paragraph).
• Two or more activities. Each must be shown separately; if not, the highest rate applies (CT art. 164). Producers and manufacturers selling to final consumers pay the retail rate on those sales (CT art. 196).
• Sales to the State count as sales to final consumers (LI 2026 art. 59), which matters for the tier and code chosen.
• Payroll deduction for small local taxpayers (LI 2026 art. 52): local (non CM) taxpayers in Tier I may deduct from the base the gross salaries of registered employees working in Catamarca, but the tax saving may not exceed 0.2% of the base before the deduction, and any unused amount is lost.

E. Exemptions

• By law, automatic (CT art. 182): national, provincial and municipal states and their agencies (not when they sell goods or services for consideration), diplomatic missions, stock exchanges and securities markets.
• On application (CT art. 183): non profit entities (but not for habitual farming, mining, commercial, industrial, banking, service or insurance income), self employed persons with disabilities within the minimum tax, news agencies and licensed broadcasting, cooperative members and subsidised private schools. Applications are made in writing with evidence; the DGR has 90 days to decide, after which the application may be treated as rejected (CT art. 13). Subjective exemptions may be granted for up to one year and renewed if requested 60 days before expiry (CT art. 12(d)).
• Objective (CT art. 184, text replaced by LI 2026 art. 67): government securities (not BCRA instruments), books and newspapers, state irrigation, interest on savings and fixed term deposits, certain shareholder loans, bottled LPG in 10, 12 and 15 kg cylinders, trusts settled by public bodies, and mortgage loans for a single family home in Catamarca.
• LI 2026: social and popular economy registrants and Monotributo Social taxpayers are exempt and need not file (art. 19); provincial state companies and majority provincial mixed companies are exempt from all provincial taxes (art. 51).
• Zero rated codes. Many crops and livestock are at 0% in Annex I, including walnuts and other dried fruit (code 12420 "Cultivo de frutas secas"), grapes, citrus, pome and stone fruit, and cattle breeding. Olive growing, by contrast, falls under 12609 "Cultivo de frutos oleaginosos excepto jatropha" at 0.75% (unconfirmed). A taxpayer whose only activities are at 0% cannot use the simplified regime (CT art. 166 duodecies(b)) and may ask to be excluded from bank collections (RG 037/2013 art. 7(b)).

F. Registration: local or Convenio Multilateral

• Local taxpayers operate only in Catamarca and file monthly through the DGR's online system with Clave Fiscal (the SIBCATWeb system, forms F-5563 return and F-5547 payment, under RG 022/2014 as amended by RG 032/2016 for promoted and exempt taxpayers) (unconfirmed).
• CM taxpayers operate in more than one jurisdiction and follow the CM (CT art. 165). CM mechanics are on the national page. Catamarca specific points: the CM special regimes matter for mining and logistics, because construction gives 90% to the place of the works (CM art. 6), transport gives each jurisdiction the freight from trips originating there (CM art. 9), and mining, farm and forest products shipped unsold by the producer give the producing province the wholesale price at origin, or 85% of the sale price (CM art. 13).
• Small taxpayers in Monotributo categories A to F with a Catamarca tax domicile are placed automatically in the provincial simplified regime; CM taxpayers are not part of the unified Monotributo (DGR "Régimen Simplificado Provincial" page).
• Goods in transit. Any transport of goods within Catamarca, whatever origin or destination, must carry a free Código de Operación de Traslado (COT), obtained before the trip by the issuer of the delivery documents or the owner; failure is fined under CT art. 55 (CT art. 36 bis, added by Law 5899).

G. Withholding, perception and collection regimes

Catamarca's agent regimes are compiled in RG 062/2012, a consolidated text of RG 006/2000 dated 25 September 2012 and later amended (by RG 034/2016, 035/2017, 026/2018, 044/2018, 59/2020 and Disps. 004/2021 and 19/2021, as noted in the compilation). Comarb's SIRCAR table lists four Catamarca regimes run through SIRCAR: 101 private withholding, 102 credit cards, 103 mining sector and 201 general perception (Comarb SIRCAR regimes table, version 42, 28 July 2025, jurisdiction 903).

Perception (sellers collect from buyers). * Nominated agents perceive 2.5% on sales and services, net of VAT and discounts (RG 062/2012 art. 2(A)); fuel at the activity rate (2(B)); meat by head or kilo and 1% on meat sales (2(C), as amended by RG 044/2018); mere purchase of farm products 1.5% if the seller is registered in Catamarca and 5% if not (2(B), second list). Agents perceiving from other agents may be told to apply double rates (art. 3). * No perception on exempt buyers with a certificate, holders of a non perception certificate, final consumers, and cigarette retailers for cigarettes (art. 5). Monotributo taxpayers in the provincial simplified regime are not subject to withholding, perception or bank collection while they stay in it (CT art. 166 undecies), and the DGR publishes a monthly exclusion padrón; for October 2026 it listed 20,986 simplified regime taxpayers and 3,392 certificate holders (DGR "Padrones de Exclusión de Percepciones" page). * Imports: customs perceives 1% on the customs value plus duties, excluding VAT and excise, for Catamarca taxpayers, local or CM, on definitive imports for resale (arts. 11 to 22).

Withholding (payers deduct from suppliers). * Public bodies nominated as agents withhold on payments of ARS 20,000 or more, treating themselves as final consumers, at 3% with listed exceptions by activity (for example 2% for construction codes and 4% or 5% for postal and gambling codes) (art. 23, as replaced by Disp. 19/2021). Personal service and internship contracts of individuals with the State up to ARS 35,000 a month are not withheld; above that the rate is 3% (art. 24, as replaced by Disp. 004/2021). * Private agents nominated by the DGR withhold 2% on payments of ARS 500 or more, or monthly totals of ARS 500 or more, to the same supplier (art. 32). * Credit and purchase card systems withhold 2% on the net amount paid to sellers located in Catamarca, registered or not, whatever the amount (art. 33). Catamarca also adhered to SIRTAC, the Comarb card collection system, whose start was deferred to 1 March 2021 for the listed agents (RG 59/2020). * Mining sector agents (private payers nominated by resolution) withhold 3% on the net of VAT amount of every payment, with no minimum, to sellers, service providers and contractors, registered or not, local or CM, for goods delivered or dispatched to Catamarca and for works or services performed in or ordered from the province; when the supplier shows a non withholding certificate they still report the payment with zero withholding (arts. 34 and 35). The list of nominated mining agents is not in the sources (unconfirmed). * Commission agents withhold 3% in the name of the principal (art. 36). * Base for CM suppliers. For CM general regime suppliers, withholding is on 50% of each payment, or on the Catamarca share for CM special regimes; for suppliers not registered in Catamarca it is on 100% (art. 38). Whether art. 38 also limits the mining regime of art. 35 (which says "net amount" for local or CM suppliers) is not clear from the text (unconfirmed). * High fiscal risk taxpayers suffer withholding rates 50% higher; taxpayers not registered in Catamarca suffer double rates (art. 39). * E commerce platforms withhold 2.5% on sales to buyers domiciled in Catamarca, for Catamarca local sellers and CM sellers with a Catamarca registration, and for habitual unregistered sellers (three or more operations and more than ARS 2,500 a month) (RG 034/2016, incorporated in RG 062/2012).

Bank collection. * CM taxpayers: SIRCREB. Catamarca adhered to SIRCREB for CM taxpayers (RG 037/2013 art. 1), except CM arts. 7 and 8 entities (art. 2). Rates by the CM regime of the taxpayer's largest activity (art. 10, as replaced by RG 053/2015): 2.00% general regime (art. 2 CM); 0.30% construction (art. 6); 1.00% transport (art. 9); 2.00% liberal professions (art. 10); 0.05% intermediaries (arts. 11 and 12); 0.50% primary production and industry (art. 13); and 3% or 5% for taxpayers rated high fiscal risk ("CARF"). Exclusions: salaries and pensions, loans by the same bank, transfers between own accounts, reversals, export proceeds, interest, fixed term and mutual fund redemptions funded from own accounts, payment collection agents' accounts, card VAT refunds and housing credits (RG 037/2013 art. 9, as replaced by RG 042/2017; an exclusion for government securities added by RG 032/2015 does not appear in the 2017 replacement text (unconfirmed)). Fully exempt, zero rated or exclusively exporting taxpayers may ask to be excluded (arts. 7 and 8). Collections are imputed to Catamarca according to the SIRCREB distribution coefficients published monthly (RG CA 104/2004, Annex I). * Local taxpayers: provincial bank regime. Banks nominated by the DGR collect on credits to accounts of Catamarca taxpayers in the monthly nómina (RG 049/2002 arts. 1 to 5, under Law 5083 art. 7). The last rates in the sources are 0.7% ("L") for local taxpayers and CM taxpayers based in Catamarca, 0.01% ("C") for CM taxpayers based elsewhere and locals proving third party deposits, and 2% ("F") for taxpayers of fiscal interest (art. 9, as replaced by RG 027/2003). These rates were later amended by RG 067/2009, which is cited in RG 033/2015 but was not available. Exclusions match SIRCREB's (art. 8, as replaced by RG 041/2017). The bank statement is the only receipt needed (art. 15, as replaced by RG 052/2015). * Payment accounts: SIRCUPA. Catamarca applies Comarb's SIRCUPA to credits in payment accounts of payment service providers; its 2026 dates follow RG CA 23/2025 (Disp. 041/2025 art. 11).

Agents' duties. Agents must ask for proof of registration (RG 062/2012 art. 55), are jointly liable (art. 56), start acting within 30 days of BO publication of their nomination (art. 58), cannot file corrected perception returns (art. 13 of RG 026/2018, incorporated), and suffer the CT art. 55 to 58 penalties (art. 60). Agents keeping withheld tax after the due date commit fraud punished with 110% to 500% of the tax unless they pay with interest within 30 days, in which case the scale is 15% to 100% (CT art. 58). Withheld or perceived amounts cannot be included in payment plans (CT art. 74) or in the 2025 amnesty (Law 5901 art. 3).

H. Credit balances: offset, transfer and refund

• Use the credit in the right month. Withholdings and perceptions are credited in the return for the month in which they were suffered; otherwise the only remedy is a refund claim (demanda de repetición) (RG 062/2012 art. 57; CT art. 188).
• Offset. The DGR may offset credits against any provincial tax debt, oldest first (CT art. 77). Taxpayers who correct a return may offset the resulting credit against later returns of the same tax (art. 78). Agents may never offset or reclaim amounts withheld from others (arts. 78 and 89).
• Refund. Credits from undue or excess payments must be refunded or credited, with interest and charges in proportion (CT art. 88). The claim is filed with the DGR with all evidence; the DGR may audit the period (art. 89); it must decide within 90 days, failing which the claim may be treated as rejected and appealed (art. 90); the decision becomes final 15 days after notice (art. 91); the claim and an appeal to ARCAT's Executive Directorate are prerequisites to court (art. 92). A successful claim earns a monthly interest set by the DGR, capped at the average bank overdraft rate (art. 89).
• The DGR procedure ("Demanda de Repetición / Compensaciones", filed through the provincial TAD platform with Clave Fiscal) asks for: a note stating the amount and periods (and, for offsets, the target tax and period); notarised identity and authority documents; an electronic domicile constituted with ARCAT; a bank CBU certificate in the taxpayer's name; all monthly and annual returns filed; VAT sales and purchase books for the last two years in Excel (for CM taxpayers with Catamarca transactions identified); for CM taxpayers, coefficient working papers for the last two years; a schedule explaining how the credit arose; and every withholding and perception certificate and full bank statements. CM taxpayers must first set aside the amount in "Otros Débitos" of the CM03 return. The taxpayer must have no overdue provincial debt for a refund. The DGR states that a filing creates no acquired right and that timing depends on the audit (DGR procedure text, saved 26 October 2026). No statutory time limit beyond CT art. 90 and no automatic refund were found.
• Prevent rather than cure. Ask for a non withholding or non perception certificate (RG 062/2012 arts. 5(2) and 43; Annexes I, X and XI) or exclusion from bank collections (RG 037/2013 art. 8; RG 049/2002 art. 7), and, for CM taxpayers, file SIRCREB claims for wrong coefficient allocation with the SIRCREB Committee (RG CA 104/2004, Annex I, point 4). Conditions and processing times for Catamarca certificates are not in the sources (unconfirmed).
• Prescription. Refund, credit or offset actions prescribe in five years (CT art. 82(c)), counted from 1 January after the year the fiscal period expired for advance payments (art. 83).

I. Promotion regimes and large investments

• Knowledge economy (Law 5705, BO 24 August 2021): promoted projects may get up to 100% gross income tax exemption for up to 10 years, five years of real estate and stamp tax exemption (art. 5) and 10 years' fiscal stability for the promoted activities (art. 9), with suspension, removal and fines up to 100% of the benefit for breaches (art. 7). Authority, procedure and current beneficiaries are not in the sources (unconfirmed).
• Industrial parks (Law 5845, BO 9 July 2024) regulate land allocation in industrial zones; the text in the sources grants no gross income tax exemption of its own and makes taxes on the plot the occupant's burden (art. 32(c)).
• Older industrial promotion. The DGR still has a filing channel for "contribuyentes con beneficios promocionales" (RG 032/2016) and a CM "tratamiento fiscal 1, exento o no gravado" for promoted taxpayers (DGR "Alícuotas vigentes y tratamientos fiscales" page). The underlying promotion laws were not reviewed (unconfirmed).
• RIGI. Catamarca adhered "in all its terms" to Title VII of Law 27.742, "reaffirming" provincial competence and legislation, and invited municipalities to adhere (Law 5863 arts. 1, 2 and 4, BO 27 September 2024). Under Law 27.742 art. 225, adhering provinces and municipalities may not impose new local taxes on a RIGI vehicle ("VPU"); a new tax includes any change after 31 December 2023 in taxable event, base, rate, deductions or exemptions that increases the burden; and municipal fees may not exceed the cost of the service, with fees measured on gross income deemed excessive. For a VPU, therefore, the relevant comparison is with the Catamarca rates in force at 31 December 2023 (LI 2023, Law 5796). Contractors are not VPUs and get no RIGI protection.
• Mining project agreements. Catamarca approved with Salta a framework agreement for a cross border mining project signed on 10 May 2021 (Law 5778, BO 1 November 2022) and an agreement for the Diablillos silver project signed on 27 March 2025 (Law 5940, BO 22 May 2026). Their tax clauses, if any, were not reviewed (unconfirmed).

J. Simplified regime for small taxpayers (Régimen Simplificado Provincial, RSP)

• Mandatory for local taxpayers who are in national Monotributo categories A to F (CT arts. 166, 166 bis and 166 ter; LI 2026 art. 18), in force since 1 July 2022 (DGR page; RG 005/2022 on the start date). The provincial category is the national one (CT art. 166 ter).
• Fixed monthly amount by category (LI 2026 art. 18), payable with the Monotributo on the 20th of each month through ARCA (federal) "Mi Monotributo" (DGR page; Disp. 041/2025 art. 4). The amounts may be updated by the DGR in line with the federal Monotributo updates or, failing those, by 2026 CPI (LI 2026 art. 18, last paragraphs) (unconfirmed).
• 15% discount on each advance paid on time (LI 2026 art. 56), and 12 months free for new spontaneous registrants from 1 January 2026 who were not taxpayers in the previous 24 months (art. 55).
• No monthly return, no withholding, perception or bank collection (CT art. 166 undecies; DGR page). Monthly amounts cannot be split (art. 166 decies).
• Excluded: fully exempt or untaxed taxpayers, those with only 0% activities, and those subject to fixed amounts or minimums (art. 166 duodecies); CM taxpayers (DGR page). Exclusion from Monotributo or a DGR finding of a Monotributo exclusion ground moves the taxpayer to the general regime, with no return for three years (arts. 166 quinquies and 166 sexies).

K. Penalties, interest and enforcement

• Formal breaches: 100 to 3,000 UT (ARS 10,150 to ARS 304,500; US$ 6.49 to US$ 194.71), plus closure of premises for 2 to 3 days (up to 5 on repeat) for breaches of CT art. 36(1) or (4) (CT art. 55, text of LI 2026 art. 64). The COT breach is fined under the same article (art. 36 bis).
• Late filing of a self assessed return: 134 UT (ARS 13,601; US$ 8.70) without prior notice, halved if the return is filed and the fine paid within 15 days of the notice, with no record (CT art. 56).
• Omission (culpable underpayment): 10% to 100% of the tax, only once a tax assessment has started; it also applies to agents who fail to withhold or perceive (CT art. 57).
• Fraud: 110% to 500% of the tax evaded; for agents who keep collected tax, the special scale explained above (CT art. 58). Presumptions of fraud are listed in art. 59.
• Payment and procedure: fines payable within 15 days of the decision (art. 60); summary procedure with 15 days for defence (art. 62); excusable error excludes fines under arts. 55 to 57 (art. 61); first offences may be waived (art. 65).
• Interest: compensatory interest set by the DGR, capped at twice the highest Banco de la Nación lending rate (CT art. 75, replaced by Law 5899); punitive interest during court collection up to 50% more (art. 76). The DGR's page showed, "from July 2025", monthly rates of 2.75% compensatory, 3.5% punitive and 2.43% financing, citing Disp. 07/2024.
• Estimated assessments: if returns are missing, the DGR may demand the last declared amount, or the minimum increased by 50%, or by 100% for unregistered taxpayers, with no administrative appeal against the demand (CT art. 189).
• Cash intervention: after a five day demand on an enforceable title, the DGR may ask a judge to seize 10% to 30% of daily gross takings of a business with monthly sales above ARS 12,000 (CT art. 122). Preventive attachment of bank funds is also available (art. 131).
• Payment plans: up to 60 months, exceptionally 120, not for withheld or perceived tax (CT art. 74).
• Prescription: five years, ten years for gross income taxpayers who never registered (CT art. 82).
• 2025 amnesty: Law 5901 (BO 1 April 2025) covered debts due at 31 December 2024 for real estate, vehicle, stamp and gross income taxes, excluding withheld or perceived amounts, with interest relief from 100% (cash within 30 days) down to 10% and full waiver of fines, for 150 days from 15 days after publication, extendable by 30 (arts. 1, 3, 5 and 7). It is closed (unconfirmed).

L. Municipal fees

Municipalities levy their own safety and hygiene fees (Tasa de Seguridad e Higiene) under their ordinances; none was obtained for this page. Catamarca specific points from provincial law: * ARCAT may sign cooperation and joint collection agreements with municipalities (LI 2026 art. 58), and taxpayers of municipalities that signed may file and pay the gross income return and the municipal safety and hygiene fee jointly through an ARCAT integrated system (art. 60). ARCAT reported that Valle Viejo, Los Altos and Ancasti unified collection of certain municipal levies with ARCAT (ARCAT news headlines, saved 26 October 2026) (unconfirmed). * ARCAT may also collect municipal taxes of simplified regime taxpayers under agreements (CT art. 166 quaterdecies). * The Consenso approval laws invite municipalities to adhere and authorise a province municipality fiscal agreement (Law 5532 arts. 2 and 3; Law 5771 arts. 2 and 3). * For RIGI vehicles, municipal fees based on gross income are deemed to exceed the service cost (Law 27.742 art. 225), but only in municipalities that adhered (Law 5863 art. 4) (unconfirmed).

See Municipal fees for the CM rule (art. 35) that limits municipal bases to income attributed to the province.

M. Consenso Fiscal compliance

Catamarca approved: Consenso 2017 (Law 5532, BO 29 December 2017); Consenso 2018 (Law 5598, BO 27 August 2019); Consenso 2019 (Law 5637, BO 14 January 2020); Consenso 2020 (Law 5687, BO 1 January 2021); and Consenso 2021 (Law 5771, BO 23 September 2022). Consenso 2017 also required Catamarca to drop listed lawsuits against the Nation (Law 27.429, Annex II, items 3 and 4). The 2021 caps and the comparison are in Table 6. The general reading of the pacts is on the national page.

Step by step

1. Map the activity to a code and a tier. Find the six digit code in Annex I (codes ending in -1 or -2 are Catamarca special lines). Compute total 2025 income, all activities and jurisdictions, to place the company in Tier I, II or III (LI 2026 art. 15). New companies use Tier I for their first year if they started from 1 January 2026 (art. 16).
2. Decide local or CM. If the company has income and expenses in more than one jurisdiction, it registers under the CM (CT art. 165) through Comarb's systems (see the national page). Otherwise it registers as a local taxpayer. A Monotributo person in categories A to F with a Catamarca domicile is placed in the RSP automatically.
3. Register with Clave Fiscal. Local registration and filings are done online through the DGR services reached with federal Clave Fiscal ("ARCA, Dirección General de Rentas de Catamarca") (unconfirmed). Constitute the electronic domicile, which is mandatory (CT art. 35 ter). Cost: no registration fee was found in LI 2026 (unconfirmed). Time: online.
4. Before shipping goods, obtain a COT for each transport inside Catamarca (CT art. 36 bis), free of charge.
5. Check your exposure to collection regimes. Ask customers whether they are nominated agents (mining payers withhold 3% on all payments); check the monthly SIRCREB coefficient and the DGR exclusion padrón; request non withholding or non perception certificates where your credits will exceed your tax (RG 062/2012 arts. 5 and 43).
6. Apply for exemptions or promotion in time. Subjective exemptions start from the application date (CT art. 12(c)); renewals 60 days before expiry (art. 12(d)); knowledge economy benefits need project approval (Law 5705).
7. File and pay monthly. Local taxpayers: by the VAT date for their CUIT ending (Disp. 041/2025 art. 3). CM taxpayers: by the Comarb date (art. 6). Deduct withholdings, perceptions and bank collections of the same month (CT art. 188; RG 062/2012 art. 57).
8. File annual returns. Local informative annual return (30 January 2026 for 2025) and CM05 (30 June 2026 for 2025).
9. Manage credits. If credits build up, file the refund or offset claim on TAD with the full file (Section H). Keep VAT books and coefficient papers ready; the DGR asks for two years.
10. Agents file and pay monthly on the fixed dates (Table 3) and issue certificates (RG 062/2012 arts. 41 and 42).

Costs and timelines

Table 1. Gross income rates 2026 by activity code (selected), LI 2026 Annex I

Rates by tier (Tier I / Tier II / Tier III). Source: Law 5927 Annex I, as published in the BO and in the DGR spreadsheet "anexo_actividades_ley_impositiva_2026.xlsx".

The DGR may change codes to match other jurisdictions without changing rates (LI 2026 art. 53). Always check the full annex for the exact code.

Table 2. Key 2026 amounts and thresholds

Table 3. Filing and payment calendar 2026 (gross income)

Table 4. Withholding, perception and collection regimes

Table 5. Penalties and charges

Table 6. Catamarca 2026 rates against Consenso 2021 caps

Caps from Law 27.687 (Consenso 2021, clause SEGUNDA(c)), as transcribed on the national page; Catamarca approved the pact by Law 5771.

Plain statement: a supplier in Tier II or III taxed above a cap can argue that Catamarca breached a pact its own legislature approved, but the pacts do not by themselves amend the CT or LI, and no Catamarca ruling on the point was found in the sources (unconfirmed).

Table 7. Timeline of norms (BO = Catamarca Official Bulletin)

• Registration (local or CM) and returns: no provincial fee was found in LI 2026 for registering or filing gross income tax (unconfirmed). Done online with Clave Fiscal; minutes to a few days for data checks.
• COT: free (CT art. 36 bis).
• Capital: none required by the tax rules.
• Professional fees: monthly bookkeeping and filing by a local accountant; not in any official source.
• Refund of credits: no fee found; a full audit file is required, and the DGR has 90 days to decide before silence counts as rejection (CT art. 90); real times are not published (unconfirmed). Notarised identity documents add notary costs.
• Time to set up as a mining supplier: CM registration, Catamarca registration, COT and certificate requests can be done in the first month; a non withholding certificate depends on DGR review (unconfirmed).

Worked examples

All companies and amounts are invented. Rates are from LI 2026 Annex I. Withholding rules are from RG 062/2012 and RG 053/2015. US dollar equivalents use the 23 Oct 2026 dólar MEP rate of ARS 1,563.90 (unconfirmed).

Example 1. Mining logistics contractor under the CM (September 2026 advance), ARS and USD

Facts. "Puna Logística SA" has its head office in Salta and works for a lithium producer in the Catamarca Puna and for other clients in Salta. Its total 2025 income in all jurisdictions was ARS 9,800,000,000 (US$ 6,266,385.32), so it is in Tier II (more than ARS 3,255,000,000, not more than ARS 26,970,000,000) (LI 2026 art. 15). It is registered under the CM. In September 2026:

• Road freight (code 492299): freight on trips that originated in Catamarca: ARS 140,000,000 (US$ 89,519.79). Under CM art. 9 this freight is attributed to Catamarca.
• Rental of mining machinery without operators (code 773020), countrywide: ARS 250,000,000. It includes one invoice to the Catamarca lithium client for US$ 100,000 plus VAT dated 30 September 2026. Under CT art. 6 the invoice is converted at the official selling rate on that date; this example uses the BCRA wholesale reference rate (Com. A 3500) of ARS 1,517.5209 for 30 September 2026 as a proxy: ARS 151,752,090.
• Mining support services (code 99000), countrywide: ARS 170,000,000.
• Catamarca unified coefficient from the 2025 CM05 (assumed): 0.5500.

Step 1: Catamarca base. * Freight (CM art. 9): ARS 140,000,000. * Rental (CM art. 2): 250,000,000 × 0.55 = ARS 137,500,000 (US$ 87,921.22). * Support services (CM art. 2): 170,000,000 × 0.55 = ARS 93,500,000 (US$ 59,786.43).

Step 2: tax at Tier II rates. * Freight: 140,000,000 × 2.00% = ARS 2,800,000 (US$ 1,790.40). * Rental: 137,500,000 × 3.90% = ARS 5,362,500 (US$ 3,428.93). * Support services: 93,500,000 × 3.90% = ARS 3,646,500 (US$ 2,331.67). * Total tax: ARS 11,809,000 (US$ 7,550.99). No Annex II minimum applies to CM taxpayers (CT art. 187).

Step 3: credits. The lithium client is assumed to be a nominated mining withholding agent. In September it paid, net of VAT, the rental invoice (ARS 151,752,090), support services of ARS 60,000,000 and freight of ARS 100,000,000: total ARS 311,752,090 (US$ 199,342.73). * Reading A (mining regime on the full net amount, RG 062/2012 art. 35): 311,752,090 × 3% = ARS 9,352,562.70 (US$ 5,980.28). * Reading B (CM general regime base of 50%, art. 38): 311,752,090 × 50% × 3% = ARS 4,676,281.35 (US$ 2,990.14). * SIRCREB collections imputed to Catamarca for September per the SIRCREB statement (assumed): ARS 1,900,000 (US$ 1,214.91). The company's largest activity is under CM art. 2, so its SIRCREB rate is 2% (RG 053/2015).

Step 4: balance. * Reading A: 11,809,000 − 9,352,562.70 − 1,900,000 = ARS 556,437.30 payable (US$ 355.80). * Reading B: 11,809,000 − 4,676,281.35 − 1,900,000 = ARS 5,232,718.65 payable (US$ 3,345.94).

Lesson. Under reading A the withholding almost equals the tax. In a month where the client pays a large backlog of invoices, or where more freight originates in Salta, the Catamarca credits will exceed the Catamarca tax and the excess becomes a credit balance that can only be used in later months or refunded after an audit (Section H). Ask ARCAT in writing which base applies, and request a reduced withholding or non withholding certificate before credits accumulate.

Example 2. Olive oil producer, local taxpayer, Tier I (September 2026 advance)

Facts. "Olivares del Valle SRL" grows olives and runs its own mill in Catamarca. All its activities are in Catamarca, so it is a local taxpayer. Its 2025 total income (including exports) was ARS 1,800,000,000 (US$ 1,150,968.73), so it is in Tier I. It has 25 registered employees in the province with September gross salaries of ARS 30,000,000 (US$ 19,182.81). In September 2026:

• Olive oil sold in bulk to registered distributors who collect at the mill (code 104012, industrial rate): ARS 90,000,000 (US$ 57,548.44).
• Olive oil sold in its farm shop to final consumers (retail rate under CT art. 196; code 472190): ARS 6,000,000 (US$ 3,836.56).
• Surplus olives sold to another mill (code 12609): ARS 10,000,000 (US$ 6,394.27).
• Olive oil exported through customs: ARS 60,000,000 (US$ 38,365.62), untaxed (CT art. 180(d)).
• Purchases of bottles and inputs from nominated perception agents: ARS 20,000,000 net of VAT (US$ 12,788.54).
• Credits to its bank accounts in the month, excluding export proceeds: ARS 100,000,000 (US$ 63,942.71).

Step 1: tax before the payroll deduction. * Bulk oil: 90,000,000 × 1.50% = ARS 1,350,000 (US$ 863.23). * Farm shop: 6,000,000 × 3.00% = ARS 180,000 (US$ 115.10). * Olives: 10,000,000 × 0.75% = ARS 75,000 (US$ 47.96). * Exports: ARS 0. * Subtotal: ARS 1,605,000 (US$ 1,026.28).

Step 2: payroll deduction (LI 2026 art. 52). The company is local and in Tier I. Deducting ARS 30,000,000 of salaries from the base would save at least ARS 225,000 even at 0.75%, but the saving is capped at 0.2% of the base before the deduction: 106,000,000 × 0.2% = ARS 212,000 (US$ 135.56). Exports are not part of the base, so they do not raise the cap. Tax after deduction: 1,605,000 − 212,000 = ARS 1,393,000 (US$ 890.72). How the deduction must be split among activity codes in the return is not stated in LI 2026 (unconfirmed).

Step 3: credits. * Perceptions: 20,000,000 × 2.5% = ARS 500,000 (US$ 319.71) (RG 062/2012 art. 2(A)). * Local bank collection at the last known 0.7% rate: 100,000,000 × 0.7% = ARS 700,000 (US$ 447.60) (RG 049/2002 art. 9 as amended by RG 027/2003).

Step 4: balance. 1,393,000 − 500,000 − 700,000 = ARS 193,000 payable (US$ 123.41).

Seasonal check (June 2026, assumed). In the export season, domestic bulk sales drop to ARS 30,000,000 and shop sales to ARS 2,000,000, with the same input purchases and ARS 40,000,000 of domestic bank credits. Tax: 450,000 + 60,000 = ARS 510,000; payroll cap 0.2% × 32,000,000 = ARS 64,000; net ARS 446,000. Credits: 500,000 + 280,000 = ARS 780,000. Result: a credit of ARS 334,000 (US$ 213.57). Exporters with domestic perceptions and bank collections should apply for exclusion certificates before the season.

Practical traps

• Tier is based on national turnover. A company with small Catamarca sales but large national sales is taxed at Tier III rates in Catamarca (LI 2026 art. 15).
• The DGR's web page labels LI 2026 (Law 5927) as "2025". Use the BO text.
• Two bank collection systems. CM taxpayers get SIRCREB; local taxpayers get the provincial bank regime with its own padrón (RG 037/2013; RG 049/2002). The local rates in the sources date from 2003 and were amended in 2009 by a resolution that was not available.
• Mining withholding has no minimum and reaches unregistered suppliers. Out of province suppliers without a Catamarca registration may also suffer the surcharges of art. 39 (double rate for unregistered) (unconfirmed).
• Credits do not move to other provinces automatically. A Catamarca credit is used against Catamarca tax or refunded by Catamarca; CM taxpayers must reserve it in "Otros Débitos" of the CM03 before filing a claim (DGR procedure).
• Use the credit in the month it arose. Otherwise only a refund claim is possible (RG 062/2012 art. 57).
• Electronic domicile notices count on Tuesdays and Fridays. Not opening the inbox does not stop deadlines (CT art. 35 ter).
• Every truck needs a COT. Including goods passing through Catamarca (CT art. 36 bis).
• Minimums for restaurants and bars can exceed the percentage tax in small venues (Annex II(9)); they do not apply to CM taxpayers (CT art. 187).
• Sales to the State are retail. LI 2026 art. 59 treats them as sales to final consumers.
• Unregistered taxpayers face ten years of exposure (CT art. 82) and estimated demands at twice the minimum (CT art. 189).
• Simplified regime exclusion lasts three years once the DGR detects a Monotributo exclusion ground (CT art. 166 sexies).
• Interest is high. 2.75% a month compensatory interest in the latest DGR table, against a cap of twice the BNA lending rate (CT art. 75).
• Mining royalties are a different levy. ARCAT also collects them (LI 2026 art. 57), but they follow Law 4757 and Decree 15/1998, not the gross income rules.

Recent changes

• 19 December 2025 (BO), in force 1 January 2026: LI 2026, Law 5927. UT up from ARS 78 to ARS 101.50; tier thresholds up from ARS 2,604,000,000 and ARS 21,576,000,000 (LI 2025 art. 15, based on 2024 income) to ARS 3,255,000,000 and ARS 26,970,000,000 (based on 2025 income); RSP amounts reset; 12 months free for new RSP registrants and 15% on time discount kept; payroll deduction for Tier I kept; electronic domicile made mandatory (CT art. 35 ter); formal penalty article and objective exemptions article replaced (CT arts. 55 and 184).
• Annex changes 2025 to 2026: rates unchanged for all codes present in both years; code updates for data processing (631119, 631129), messaging (530099), credit services (649299); new code 649992 for own account crypto asset trading at 9%; the intermediation of messaging services moved from 5% / 6.5% / 8% (530092 in 2025) to 3% / 3.9% / 4.8% (631204 in 2026) (comparison of the DGR annex spreadsheets for 2025 and 2026).
• 30 December 2025: Disp. 041/2025 aligns local filing dates with federal VAT dates by CUIT ending.
• 1 April 2025 (BO): Law 5901 amnesty for debts to 31 December 2024 (closed).
• 27 December 2024 (BO): LI 2025, Law 5899: COT created (CT art. 36 bis); compensatory interest article replaced (art. 75); export article amended (art. 180(d)); art. 191 repealed.
• 18 October 2024: CT consolidated by Decree Ec. 1020/2024.
• 27 September 2024 (BO): RIGI adhesion, Law 5863.
• 9 July 2024 (BO): industrial parks regime, Law 5845.
• 2023 (Law 5830, BO 29 December 2023): transfers of mining rights taxed (CT art. 161(k)); substitute taxpayer for foreign digital services (art. 163 bis).
• 22 May 2026 (BO): Diablillos agreement with Salta approved by Law 5940 (unconfirmed).

Pending changes

• LI 2027. Not found in the sources as of 26 October 2026. The 2027 tariff law is normally passed in December and published before year end, as in 2024 and 2025 (Laws 5899 and 5927) (unconfirmed).
• RSP update. LI 2026 art. 18 lets the DGR update fixed amounts following federal Monotributo updates or CPI; no DGR update resolution for 2026 was found (unconfirmed).
• Local bank collection rates. RG 067/2009 and any later change were not obtained (unconfirmed).
• SIRCUPA and SIRTAC rates for Catamarca (unconfirmed).
• RIGI projects in Catamarca. Which projects have been approved and how Catamarca applies Law 27.742 art. 225 to their gross income tax is not in the sources (unconfirmed).
• Municipal adhesions to RIGI (Law 5863 art. 4) and to the Consenso (Law 5771 art. 2) (unconfirmed).
• Interest rates. The DGR page cites Disp. 07/2024 for rates "from July 2025" (unconfirmed).

FAQ

1. Is ARCAT the same as ARCA? No. ARCAT is the Catamarca provincial agency that runs gross income tax through its DGR (LI 2026 arts. 57 and 61). ARCA is the federal tax and customs agency. Some older DGR documents call the provincial body "DGR-ARCA", which adds to the confusion. You use your federal Clave Fiscal to reach both.

2. Which law sets my 2026 rate? LI 2026, Law 5927 (BO 19 December 2025), Annex I, by activity code and tier (arts. 14 and 15). The tier depends on your 2025 total income in all jurisdictions.

3. My company is in Tier III nationally but tiny in Catamarca. Do I really pay Tier III rates? Yes. The tier is set by total 2025 gross income from all activities, regardless of the jurisdiction (LI 2026 art. 15(1)).

4. Is lithium production taxed? Extraction of ores under code 72990 is at 0.75%, and the special lithium concentrate and compound codes (329099-1 and 329099-2) are at 1.5% in all tiers (Annex I). Exports through customs are untaxed under CT art. 180(d), which does not exclude mining. RIGI vehicles may claim protection against increases after 31 December 2023 (Law 27.742 art. 225; Law 5863).

5. I supply a mine. Why is 3% withheld from every payment? Mining companies nominated by the DGR must withhold 3% of the net of VAT amount of every payment, with no minimum, for goods delivered to or work done in Catamarca (RG 062/2012 arts. 34 and 35). Whether CM suppliers can insist on the 50% base of art. 38 is unclear; ask ARCAT and, if credits pile up, request a certificate.

6. How do I get back an accumulated credit? File a "Demanda de Repetición / Compensaciones" through the provincial TAD with the full file listed in Section H. The DGR audits and must decide within 90 days, after which you may treat it as rejected and appeal (CT arts. 89 to 92). You must have no overdue provincial debt for a cash refund.

7. Are walnuts and olives taxed? Growing dried fruit such as walnuts (code 12420) is at 0%. Olive growing appears under oleaginous fruit (12609) at 0.75% (unconfirmed), and olive oil production (104012) at 1.5%. Sales of your own oil to final consumers pay the retail rate (CT art. 196).

8. Can a Monotributo person avoid monthly returns? Yes, if in categories A to F, local and not in excluded activities: the RSP fixed amount is paid with the Monotributo on the 20th, with a 15% discount if paid on time (CT art. 166 and following; LI 2026 arts. 18 and 56).

9. Do I need anything to move goods through Catamarca? Yes, a free COT for each transport within the province, whatever origin or destination (CT art. 36 bis).

10. What happens if I file late? A 134 UT fine (ARS 13,601, US$ 8.70), halved if you file and pay within 15 days of the notice (CT art. 56), plus interest on unpaid tax (CT art. 75).

11. Does Catamarca respect the Consenso caps? Mostly. Catamarca approved Consenso 2021 (Law 5771) and most rates are at or below the caps, but demolition (up to 8%), commission sales (up to 8%) and digital asset services (7%) may exceed them depending on classification (Table 6).

12. Can I file my municipal fee with the provincial return? In municipalities that signed agreements with ARCAT, yes, through ARCAT's integrated system (LI 2026 art. 60) (unconfirmed).

Primary sources

• Law 5927, Ley Impositiva 2026, BO No. 101, Complementary Edition No. 3, 19 December 2025
• LI 2026 Annex I and II spreadsheet
• LI 2025 Annex spreadsheet (for comparison)
• Law 5899, LI 2025, BO 27 December 2024
• Law 5830, LI 2024, BO 29 December 2023
• Law 5796, LI 2023, BO 20 December 2022
• Código Tributario, Law 5022, text updated to 2026
• DGR page "Código tributario y leyes modificatorias"
• Law 5901, amnesty 2025, BO 1 April 2025
• Law 5733, simplified regime, BO 31 December 2021
• RG 005/2022 (simplified regime start)
• Disp. General DGR-ARCAT 041/2025, 2026 calendar (scanned)
• DGR due dates search (2026, by tax)
• RG 062/2012, consolidated perception and withholding regimes
• RG 044/2018 (meat)
• RG 034/2016 (e commerce)
• RG 026/2018 (perception system)
• Disp. 004/2021 (public sector withholding)
• RG 050/2009 (SIRCAR dates)
• RG 049/2002 (local bank regime)
• RG 054/2002, 010/2003, 027/2003, 048/2003, 016/2004, 021/2004, 041/2017, 052/2015 (amendments)
• RG 037/2013 (SIRCREB adhesion)
• RG 053/2015 (SIRCREB rates)
• RG 042/2017 and 032/2015 (SIRCREB exclusions)
• RG 032/2016 (promoted and exempt taxpayers' filing)
• DGR pages: Ingresos Brutos
• ARCAT home and legislation
• Law 5863 (RIGI adhesion)
• Law 5771 (Consenso 2021)
• Law 5532 (Consenso 2017)
• Law 5598 (Consenso 2018)
• Law 5637 (Consenso 2019)
• Law 5687 (Consenso 2020)
• Law 5705 (knowledge economy)
• Law 5845 (industrial parks)
• Law 5778 (mining project agreement with Salta)
• Law 5940 (Diablillos agreement)
• Convenio Multilateral text (arts. 2, 6, 9, 13, 35)
• Comarb SIRCAR regimes table v42 (28 July 2025)
• ARCA 2026 due date agenda (VAT F. 2051 dates)
• BCRA wholesale exchange rate Com. A 3500, series 5

Related pages

• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• VAT
• Withholdings, perceptions and non resident rates
• Bank debits and credits tax
• Transfer pricing
• Tax treaties
• Live dashboard: inflation and FX