Gross income tax in Chubut Province

Key rules

A. The legal architecture in 2026

Sources for the dates in this table: the ARECH legislation index (arech.gob.ar, "Legislación", sections "Código Fiscal", "Ingresos Brutos" and "Otros"), checked against SAIJ for Laws XXIV 119, 120 and 113.

B. Taxable event

• General rule. The habitual exercise for consideration in Chubut of trade, industry, professions, rentals, works, services or any other activity is taxed, whatever the place (ports, railway areas, airports, public buildings) (CF art. 127). Habituality is not lost by periodic or discontinuous activity (art. 127, last paragraph).
• Always taxed even if occasional (CF art. 128): liberal professions; the mere purchase of agricultural, forestry, mineral products and "frutos del país" to industrialize them or sell them outside the province (item 2); agricultural, livestock, mining, forestry and fishing operations (item 4); goods entering the province (item 5); intermediation for commissions (item 6); loans (item 7); and digital sales and services where the buyer is domiciled in Chubut, the service is used economically there, or the provider has a "digital presence" in the province (item 8).
• Real estate carve outs (CF art. 128.3): renting up to three dwellings, selling property more than two years after the deed (individuals), small subdivisions up to ten lots and the sale of the owner's only home are not taxed.
• Not taxed (CF art. 130): employment income, public office, international transport by foreign companies under reciprocity treaties, exports (except exports linked to mining and its complementary services, and except connected transport, stevedoring, storage and similar services), directors' fees (but not statutory auditors' fees) and pensions.

C. Taxpayers and agents

Taxpayers are the persons and entities listed in CF art. 12 that obtain gross income from a taxed activity. ARECH may designate any person, public body, company or unincorporated joint venture involved in a taxed operation as a withholding, perception or information agent (CF art. 131).

D. Tax base

• Accrual basis on gross income of the calendar year, with no deductions except those the law allows (CF art. 132). The base includes sales, services, rentals, royalties, interest, inflation adjustments and exchange differences.
• Foreign currency. Consideration agreed in foreign currency is converted at the exchange rate agreed by the parties or the Banco de la Nación Argentina selling rate on the accrual or collection date, whichever is higher (CF art. 132, fourth paragraph). This matters for dollar denominated oilfield and fishing contracts.
• Unincorporated joint ventures (UTE and similar contracts): the base is the amount allocated to each member when production is distributed (art. 132); members' contributions to the contract are not computable (art. 137.7).
• Accrual moments (CF art. 135): goods on invoice or delivery; works on third party property on acceptance of the work certificate, collection or invoice, whichever is earlier; services on invoice or completion; interest as it accrues.
• Non computable items (CF art. 137): VAT, excise and fuel taxes for registered taxpayers of those taxes; return of capital in financial operations; reimbursed expenses of commission agents; state subsidies; export refunds; occasional sales of fixed assets; CAMMESA settlements for national generators and transmission companies in the conditions stated.
• Special bases (CF art. 138): margin between purchase and sale price for retail fuel with official prices, lottery, tobacco, foreign exchange dealers, agricultural stockpilers and travel agencies acting as intermediaries.
• Deductions (CF art. 140): returns, discounts by payment date or volume, bad debts on accrual taxpayers, returned packaging. Salaries and taxes are not deductible (art. 141).
• Wholesale versus retail (CF art. 142): a sale is wholesale when the buyer resells, transforms, rents or uses the goods in a later business activity; otherwise it is retail. This drives the final consumer rate discussed below.
• Several activities (CF art. 153): each must be shown separately; otherwise the highest rate applies. Ancillary activities follow the main activity's rate. An activity not listed in the LOT pays "the general rate" (art. 154).

E. Rates: how the 2026 LOT is built

The LOT lists rates by NAES code (the federal activity nomenclator) in tables attached to arts. 3 to 31, published as facsimile pages of the Official Bulletin. Key structural features:

• Primary activities (agriculture, livestock, fishing, mining): 0.75% (LOT arts. 3, 4 and 6).
• Services to primary activities: 2% for agricultural services (art. 3 table, "servicios conexos"), 4% for fishing support services and mining support services (arts. 5 and 6), 4% for oilfield services (art. 8).
• Manufacturing: 1.5% general, 5% on sales to final consumers, the State or non profit entities (art. 9 and footnote). The same split applies to manufacturing related services (art. 10).
• Construction: 2.5%, but 4% on income from repairs and maintenance under construction codes (art. 13 and footnote).
• Commerce: generally 5%, with 7.5% when the activity is carried out for commissions (arts. 14, 16 and 17). New cars (not on commission) 3.5% (art. 15). Alcohol 5.5% and tobacco 7.5% (art. 17).
• Utilities: electricity, gas and water 3.75% (art. 12).
• Hotels and restaurants: 4.5% (art. 20).
• Transport: 2% (7.5% for intermediation); pipelines 5%; cargo handling, storage and customs brokerage 4% (art. 21 tables).
• Communications: 5.5%; mobile telephony 6.5% (art. 22).
• Real estate and business services: 4% (art. 23); commission based real estate and business intermediation 7.5% (art. 24).
• Health and social services: 3.5% (art. 27). Education: 5% (art. 26).
• Financial intermediation: 9% (art. 30 table). Gambling: 13.5% (art. 29(b)), plus a 15.5% bracket for activities listed in art. 29(c).
• Nomenclator. Direct taxpayers and Acuerdo taxpayers use the nomenclator of Res. 711/2017 DGR; four NAES codes are mapped to the new codes introduced by RG CA 12/2025 (LOT art. 114).

There is no turnover based surcharge or SME discount in the LOT text reviewed, unlike Neuquén or Buenos Aires.

F. Exemptions that matter for business (CF art. 149)

Exempt by operation of law, among others: the State and its agencies when not engaged in commerce or industry (item 1); stock exchanges and markets (item 3); government securities (item 4); books and newspapers (item 5); non profit entities, except income from health, insurance and financial services (item 8); interest on bank deposits (item 9); renting up to three family homes (item 11); artisanal marine fishing with coastal seine nets and hand gathering of shellfish under Law XVII 86 (item 12); livestock activity for sales up to the value of 14,000 kg of greasy wool of 20 microns and 55% yield (item 13); textile fibre preparation and weaving in establishments located in Chubut (item 14); audiovisual broadcasters (item 15); cooperatives and mutuals, except banking, financial and insurance income (item 16); mandatory health insurance contributions (item 17); mortgage interest on a family home (item 18); Chubut state companies (item 19).

• Livestock threshold 2026. ARECH set the reference wool price at ARS 7,513.08 per kg (US$ 5.48 converted at the official buying rate of 30 September 2025, per its recitals) and the exempt base at ARS 105,183,120 (US$ 67,256.93) for fiscal 2026 (ARECH Res. 90/2026, arts. 1 and 2).
• Livestock 2025. Law XXIV 111 (BO 10/02/2025) exempted livestock activity from gross income tax for fiscal 2025 (art. 2); the ARECH index also lists Law XXIV 118 (BO 27/08/2025) as an exemption for livestock activity in 2025 with an extension for 2023 and 2024 (unconfirmed).
• Other exemption laws listed by ARECH: Law XXIV 32 (BO 17/05/2001), exemption for taxpayers located in the Comodoro Rivadavia Free Zone; Law XXIV 16 (urban passenger transport); Law XXIV 77; Law XXIV 44 (Correo Argentino); Law XIX 16 (volunteer firefighters, cooperatives and mutuals) (unconfirmed).

G. Local or multilateral, and the Chubut intraprovincial layer

• Convenio Multilateral. Taxpayers active in two or more provinces apply the Convenio, which prevails (CF art. 156). Minimum taxes and fixed amounts do not apply to them (art. 156). They pay monthly through SIFERE on Comisión Arbitral dates (art. 150).
• Acuerdo Interjurisdiccional (Law XXIV 47, Annex A). For taxpayers that are not under the Convenio but operate in two or more Chubut jurisdictions (municipalities, rural development commissions and the province, each keeping its taxing powers, arts. 1 and 2). Its general rule: sales go to the seller's domicile, but 40% goes to the buyer's jurisdiction where the seller has habitual activity there; services go 60% to the provider's seat and 40% where performed (art. 3). Special rules: construction 10% to the office and 90% to the site (art. 4); insurers 80/20 (art. 5); transport by place of origin (art. 7); professionals and consultancies 80/20 (art. 8); primary products shipped out unbilled at the wholesale price or 85% of the sale price (art. 11). It is run by a Consejo Provincial Interjurisdiccional and an executive commission (arts. 17 to 22).
• Who administers what. ARECH says that a taxpayer active in a single municipality is a "direct municipal" taxpayer and that, for Acuerdo taxpayers, registrations and deregistrations are handled by the revenue office of the municipality that is the seat jurisdiction (ARECH FAQ, "Acuerdo Interjurisdiccional"). ARECH's due date resolution addresses "direct taxpayers of the Province that carry out taxed activity outside municipal ejidos" and Acuerdo taxpayers registered as direct taxpayers (Res. 1/2026, recitals and arts. 3 and 5). In plain terms: gross income tax of purely local businesses inside a city is collected by that city.
• Practical consequence. An oilfield contractor with an office in Comodoro Rivadavia working on fields outside the city ejido has activity in two Chubut jurisdictions and falls under the Acuerdo, unless it also works in Santa Cruz or another province, in which case the Convenio Multilateral applies and the Acuerdo does not (Law XXIV 47 Annex A, art. 1, last paragraph).

H. Withholding, perception and collection regimes

Exclusions from SIRCREB that matter in Chubut (Res. 775/2018 art. 7 as replaced by Res. 172/2023): export proceeds, including pre export financing and VAT refunds (item 5); transfers from abroad (item 18); transfers between accounts of the same holder (item 15); capital contributions (item 20); and credits to US dollar accounts (item 27). Exporters and taxpayers with only exempt or zero rated income may ask to be removed from the padrón (art. 6).

Credit of withholdings. Withholdings are credited against the advance of the month suffered or the next two months; any excess becomes a credit balance (Res. 483/2022 art. 8). Perceptions are credited in the month suffered and the excess carries forward (Res. 312/2024 art. 10).

I. Credit balances: offset, certificate, transfer, refund

1. Carry forward against later advances (Res. 483/2022 art. 8; Res. 312/2024 art. 10).
2. Exclusion or attenuation certificate (CF art. 31; ARECH Res. 613/2026, in force 1 June 2026, replacing Res. 868/2023 DGR). Requirements (art. 4): electronic tax domicile; and either registration within three months of starting activity, or a credit balance. If the balance is at least the tax determined in the last three advances, ARECH may reduce withholding and perception rates; if it exceeds the last twelve advances and the taxpayer had no national taxable base in the previous fiscal year, ARECH may exclude it (art. 5). The request is made only on the ARECH website (art. 3); ARECH weighs eleven parameters including the CM coefficient, compliance record and risk profile (art. 6); missing documents not supplied within 20 business days lead to rejection (art. 7); validity is set by ARECH up to 12 consecutive periods and can be renewed (art. 9). SIRCREB, SIRTAC and SIRPEI exclusions follow a separate route: a web query to the "División Regímenes de Recaudación" with a signed note (ARECH help texts).
3. Offset by ARECH of overpayments against tax debts, oldest first, where the balance is evident from the records (CF art. 63). Offsets are free of service fees (LOT art. 68).
4. Transfer to third parties where a special rule allows it; ARECH must decide within 90 days of a complete filing (CF art. 65).
5. Refund. ARECH may credit or refund overpayments; refunds above 3,000 modules require Ministry of Economy authorization after review by the provincial accounting office (CF art. 64). With the module at ARS 5,600 for 2026 (LOT art. 116), the threshold is ARS 16,800,000 (US$ 10,742.37). A refund claim (demanda de repetición) triggers a review of the taxpayer's returns (CF art. 81). If ARECH does not decide, the taxpayer may request a prompt decision and, after 180 days, treat it as rejected and appeal (CF art. 82). The refund action prescribes in five years (CF art. 92). SIRCREB refunds are requested with a signed note, bank account details and the SIRCREB detail, and may trigger an inspection (ARECH FAQ, "Retenciones y Percepciones").

J. Industrial promotion and sector incentives

RIGI. No Chubut adhesion law to the national large investment regime (RIGI) appears in the sources reviewed (unconfirmed).

K. Simplified regime for small taxpayers

Chubut has a provincial Régimen Simplificado for direct taxpayers under Law XXIV 63 (BO 07/01/2013). The ARECH registration form asks for affected surface (m²), energy consumed (kW), annual taxable base, whether unit sale prices exceed ARS 870 and whether the taxpayer imports goods or services, and supports registration, modification and recategorization ("Formulario de inscripción Régimen Simplificado"). Simplified taxpayers are outside SIRCREB (Res. 775/2018 art. 5) and outside the perception padrón (Res. 312/2024 art. 6.3).

(unconfirmed)

L. Penalties, interest and enforcement

• Late payment interest (CF art. 42) accrues automatically; the rate is set by ARECH but cannot exceed twice the highest normal lending rate of Banco del Chubut. Since Res. 399/2026 ARECH (22 April 2026) it equals 80% of Banco del Chubut's nominal annual lending rate for "restantes operaciones vencidas" in pesos, updated automatically on the 15th of each month for the following month (arts. 2 and 3). Punitive interest after a lawsuit is half that rate (CF art. 44; Res. 399/2026 art. 9). The payment plan financing rate is also 80% of the same bank rate (Res. 399/2026 art. 4); ARECH's site showed a "tasa vigente" of 3.42 from 13 May 2026 (unconfirmed).
• Formal infringements: 20 to 200 modules (CF art. 45); breach of the information duty and agents that fail to act: 40 to 400 modules; +20% for legal entities; halved if paid and cured within 15 days. Failure to file: minimum 30 modules, 50 modules for agents (CF art. 46). The module is ARS 5,600 in 2026 (LOT art. 116).
• Omission: 100% to 200% of the unpaid tax (CF art. 47). A taxpayer who files a correct return but pays late owes interest only (art. 47).
• Fraud: 200% to 500% (CF art. 48). Agents who keep withheld tax after the due date are presumed to act with intent; voluntary payment before an ARECH demand avoids the fraud charge (art. 48).
• Reductions for agreeing to ARECH liquidations: omission fine cut to 5% of the tax if paid within 10 days, 10% afterwards (CF art. 51); not available to repeat offenders (art. 52). Voluntary disclosure before any notified demand removes formal and omission fines (art. 50).
• Statute of limitations: 5 years for registered taxpayers, 10 years for unregistered taxpayers and for withheld amounts not remitted (CF art. 92).
• Appeals: reconsideration before ARECH within 15 days (CF art. 71), then appeal to the Ministry of Economy within 15 days (art. 72), then the contentious administrative courts (art. 83). Convenio taxpayers must state whether they will take the case to the Comisión Arbitral (art. 71). No fee for appeals against ARECH resolutions (LOT art. 100).
• Payment plans: permanent self service plans under Res. 119/2026 ARECH for gross income tax, stamp tax, fees and property tax; excluded are hydrocarbon royalties, the productos del mar levy, fraud fines and amounts withheld or perceived by agents (arts. 2 and 3). Requirements: fiscal password, electronic domicile, returns filed, a validated bank account (CBU) and no more than three active plans per obligation (art. 4). Installments are monthly, equal and computed with the French system (art. 9).

M. Municipal fees and Comodoro Rivadavia

Chubut municipalities levy their own fees (tasas) for safety and hygiene inspection or similar, and, as explained in section G, they also administer the gross income tax of direct municipal taxpayers. The general rules on municipal fees and the federal case law are in Municipal fees.

Two provincial facts are relevant to Comodoro Rivadavia. First, the Consenso Fiscal Provincial approved by Law XXIV 121 (BO 18/03/2026) was signed on 20 January 2026 between the Governor and the mayors of Rawson, Trelew, Puerto Madryn, Esquel, Camarones, Rada Tilly and eleven other towns; Comodoro Rivadavia is not among the signatories listed (Law XXIV 121, art. 1). The text of the consensus was not published with the law (unconfirmed). Second, Law XVII 166 (BO 06/07/2026) approved the June 2026 agreement with YPF S.A. on the transfer of its conventional concessions (El Tordillo, La Tapera, Puesto Quiroga, Escalante El Trébol, Campamento Central Cañadón Perdido, Manantiales Behr) and earmarked the extraordinary consideration for works in Comodoro Rivadavia (arts. 1 and 2). That law grants stamp tax and fee exemptions for the transfer acts (art. 10); it does not change gross income tax rates.

N. Consenso Fiscal compliance

Chubut approved the national Consenso Fiscal 2019 (Law XXIV 88, BO 13/01/2021), 2020 (Law XXIV 97, BO 20/08/2021) and 2021 (Law XXIV 101, sanctioned 16 June 2022, BO 04/07/2022), per the ARECH index and SAIJ. Law XXIV 101 says the commitments become operative "through specific laws" (art. 2). The ARECH index also lists Law XXIV 210 on compensation under Law 27.429 (Consenso 2017) (unconfirmed).

Comparison with the Consenso 2021 maximum rates (table in the national overview):

Consenso 2021 also required provinces to keep exports untaxed and to seek automatic refunds of credit balances; Chubut keeps exports outside the base (CF art. 130.4) but has no automatic refund in the CF; it relies on certificates, offsets and discretionary refunds (section I).

Step by step

1. Classify your regime using ARECH's four way test (section G): one municipality (direct municipal), several Chubut jurisdictions (Acuerdo), several provinces (Convenio Multilateral), or only outside ejidos (direct provincial). Map your NAES codes to the LOT tables (Table 1).
2. Get the ARECH fiscal password (clave fiscal ARECH), online or at a receptoría (Rawson, Trelew, Comodoro Rivadavia at Manuel de Arburua 3143, Esquel, Puerto Madryn, Sarmiento, and Buenos Aires City) and adhere to the electronic tax domicile (Ventanilla Electrónica) (CF art. 20; ARECH FAQ). Electronic domicile is a precondition for certificates and payment plans (Res. 613/2026 art. 4; Res. 119/2026 art. 4).
3. Register.
4. Convenio Multilateral: add Chubut through the Padrón Web of the Comisión Arbitral with ARCA credentials; the start of activity rules of CM art. 14 apply (see the national overview).
5. Direct provincial and Acuerdo: download the ARECH form ("Solicitud de inscripción... contribuyentes directos" or "... Acuerdo Interjurisdiccional"), and file it by web query (consulta web) or in person (ARECH help texts). Before starting, the CF requires registration and payment of any minimum tax for the activity (art. 158).
6. Direct municipal: register with the municipal revenue office of your city (unconfirmed).
7. Simplified regime: Law XXIV 63 form.
8. Check your collection exposure. Look up whether you are in the SIRCREB padrón and at which letter, whether your customers are WARIB or SIRCAR agents, and whether you sell by card (SIRTAC). If you start activity, you can request an exclusion or attenuation certificate within three months (Res. 613/2026 art. 4.2).
9. File and pay monthly. Direct and Acuerdo: ARECH web return by the 21st. CM: SIFERE WEB on the RG CA 20/2025 dates. Deduct withholdings and perceptions (CF art. 155); consult them with your password under "Consulta de Retenciones y Percepciones" (local regimes) or in SIFERE Consultas (SIRCAR, SIRTAC, SIRCREB, SIRPEI) (ARECH FAQ).
10. Pay only through ARECH enabled channels (CF art. 151): ARECH payment slip, Link, PagoMisCuentas or Interbanking per ARECH instructions; CM taxpayers through SIFERE electronic payment (RG CA 5 and 6/2009, ARECH index).
11. Annual return. CM taxpayers file CM05 (30 June 2026 for fiscal 2025). ARECH may require an annual return for direct taxpayers (CF art. 152) (unconfirmed).
12. Monitor credit balances monthly. When the balance reaches three months of tax, apply for attenuation; when it exceeds twelve months and you have no national base (typical of pure exporters), apply for exclusion (Res. 613/2026 art. 5). For trapped balances, consider offset (CF art. 63) or refund (CF art. 64).
13. Exemptions and promotion. Request exemption recognition by web query to the "Departamento de Ingresos Brutos" with the legal basis and supporting documents (ARECH help texts). ARECH may issue a certificate of exempt status (CF art. 149, last paragraph).
14. Cessation: file the return up to the cessation date (CF art. 159); reorganizations with economic continuity keep the registration (art. 159).

Cost to do it. Registration fee: none found in the LOT (unconfirmed). Certificate requests listed in LOT art. 67 (including government contracting, fishing permits, port or fishing plant certificates and the exclusion certificate): 1,500 modules, ARS 24,000 (US$ 15.35) (unconfirmed). Offsets and payment proofs: free (LOT art. 68). Time: registration by web query, practical times not stated in sources (unconfirmed); exclusion certificate about 1 to 2 months including the 20 business day document window. Capital: none required. Professional fees for monthly compliance are outside the sources.

Costs and timelines

Table 1. Main 2026 rates by NAES code (LOT, Law XXIV 119)

Rates read from the Official Bulletin facsimile tables of 30 December 2025 (pages 7 to 17) attached to the LOT on SAIJ. Codes not listed here: check the full tables.

Table 2. Key thresholds and amounts, 2026

Table 3. 2026 deadlines

Full CM table (RG CA 20/2025, digits 0 to 2 / 3 to 5 / 6 to 7 / 8 to 9): Jan 13, 18, 19, 20 Feb; Feb 13, 16, 17, 18 Mar; Mar 15, 16, 17, 20 Apr; Apr 15, 18, 19, 20 May; May 16, 17, 18, 19 Jun; Jun 15, 16, 17, 20 Jul; Jul 14, 18, 19, 20 Aug; Aug 15, 16, 17, 18 Sep; Sep 15, 16, 19, 20 Oct; Oct 17, 18, 19, 20 Nov (as modified); Nov 15, 16, 17, 18 Dec; Dec 15, 18, 19, 20 Jan 2027. A new national holiday moves the date to the next business day (RG CA 20/2025 art. 3; Res. 1/2026 art. 15).

Table 4. Timeline of norms

Worked examples

Example 1. Oilfield services contractor in Comodoro Rivadavia (October 2026)

Facts. A Chubut company provides well services during drilling (NAES 091002) to an operator in the Golfo San Jorge basin. The contract is priced in US dollars. In October 2026 it invoices US$ 1,000,000 plus VAT for work on fields in Chubut. Assumption: the Banco de la Nación selling rate on the invoice date equals ARS 1,563.90.

Step 1. Base. ARS 1,563,900,000 net of VAT (VAT is not computable, CF art. 137.1). If the agreed rate and the BNA rate differ, take the higher.

Step 2. Rate. 4% (LOT art. 8).

Variant A: only Chubut, Acuerdo Interjurisdiccional. The company has its office in Comodoro Rivadavia and works on fields outside the city ejido.

If the works qualify as construction under art. 4 of the Acuerdo (NAES 091002 reads "services and construction during drilling"), the split would be 10% office / 90% site instead (unconfirmed). The total stays at 4% only if the municipal jurisdiction applies the same rate. The operator, if designated agent, withholds under the CECPI rules for Acuerdo taxpayers (Res. 483/2022 Annex, Title I.III) (unconfirmed).

Variant B: Convenio Multilateral. The company also works in Santa Cruz. Total October income in all provinces: US$ 1,500,000 (ARS 2,345,850,000). Assumed Chubut unified coefficient: 0.70.

The SIRCREB line is a simplification: the bank applies the padrón rate to all credits and the system distributes the amount among jurisdictions using distribution coefficients (RG CA 104/2004, Annex I, points 2 and 3); oilfield services are in Annex II at 1.8% (Res. 775/2018 art. 10) (unconfirmed). The point stands: with a 4% rate, 50% base withholding at 4% and 1.8% SIRCREB, the contractor drifts into a credit balance every month.

Step 3. What to do. After a few months the balance can reach the tax of the last three advances (3 × ARS 65,683,800 = ARS 197,051,400, US$ 126,000). At that point the company may apply for an attenuation certificate (Res. 613/2026 art. 5.1). It will not qualify for full exclusion while it has a national taxable base (art. 5.2).

Step 4. Trap if unregistered. If the contractor were based in Santa Cruz and not registered in Chubut, the operator would double the rate on the withholding: 1,563,900,000 × 50% × 8% = ARS 62,556,000 (US$ 40,000), the full tax on that invoice, and the seller would have no Chubut return in which to credit it (Res. 483/2022 Annex I.a, third paragraph).

Related costs outside gross income tax. Service contracts are subject to Chubut stamp tax, generally 1.2% (LOT art. 38) (unconfirmed); see Stamp tax. Municipal fees: see section M.

Example 2. Fishing exporter in Puerto Madryn (one month)

Facts. A company with its own trawlers lands 500,000 kg of prawn in Puerto Madryn and processes it in its onshore plant in Puerto Madryn. It exports frozen product for US$ 3,000,000 FOB (ARS 4,691,700,000) and sells US$ 300,000 (ARS 469,170,000) to a wholesaler (not a final consumer). It is a local Chubut taxpayer (unconfirmed).

Step 1. Productos del mar levy (Law XXIV 17).

If the catch were shipped out of the province unprocessed, the reduction is lost and the levy must be paid before the transport permit is issued (art. 3): ARS 50,000,000 (US$ 31,971.35).

Step 2. Gross income tax.

The catch itself (NAES 031110, 0.75%) is not a separate sale when the company processes its own fish; the income arises on the sale of the processed product. If the company bought fish from third party vessels to process, the "mere purchase" rule of CF art. 128.2 could tax the purchase where the product is sold outside the province.

Step 3. Collections. As a local taxpayer it is outside SIRCREB (Res. 775/2018 art. 5). Even under the Convenio, export proceeds and US dollar account credits are excluded from SIRCREB (Res. 172/2023, items 5 and 27). A wholesaler acting as agent would withhold 1.5% on 100% of the domestic sale, ARS 7,037,550, equal to the tax, so no balance builds up from this sale.

Step 4. Total provincial burden for the month. ARS 25,000,000 + ARS 7,037,550 = ARS 32,037,550 (US$ 20,485.68), about 0.62% of total sales of ARS 5,160,870,000. The levy, not gross income tax, is the main cost for an exporter.

Step 5. Services to the exporter. Port cargo handling (4%), cold storage (4%) and fishing support services (4%) remain taxed even when linked to exports (CF art. 130.4; LOT arts. 5 and 21).

Cost to do it. Certificate for fishing permits or for presentation to the port authority or a fishing plant: 1,500 modules each, ARS 24,000 (US$ 15.35) (LOT art. 67, items 2 and 3) (unconfirmed). Registration for the productos del mar levy is by a paper "nota de alta" filed in person at an ARECH desk (ARECH FAQ, "Leyes especiales").

Example 3 (short). Primary aluminium smelter in Puerto Madryn

A smelter (NAES 242010) selling ARS 1,563,900,000 (US$ 1,000,000) in a month domestically to manufacturers pays 1.5%, ARS 23,458,500 (US$ 15,000) (LOT art. 9); exports are outside the base (CF art. 130.4). Its own electricity purchases are taxed at the seller's level (3.75%, LOT art. 12). If it sells the same product to final consumers, 5% applies to those sales. Whether a specific promotion contract or stability agreement applies is outside the sources (unconfirmed).

Practical traps

1. Old law numbers. The CF was renumbered: references to Law XXIV 102 (old code) and to the old article numbers no longer apply from 2026 (Law XXIV 120 art. 2). ARECH's own FAQ still cites "Law XXIV 83" for the electronic domicile; read it as CF art. 20.
2. Wrong regime. Many contractors register only under the Convenio or only with the province and forget the municipal layer, or the reverse. Check ARECH's four regimes (section G) before invoicing.
3. Full rate withholding. Chubut agents withhold the full activity rate, not a reduced percentage (Res. 483/2022 art. 5). Combined with SIRCREB, low margin or multi province businesses accumulate balances. Plan the Res. 613/2026 application early.
4. No registration, double rate. Out of province sellers without Chubut registration suffer doubled withholding (Res. 483/2022 Annex I.a), 1.5% SIRTAC (Res. 105/2021 art. 5, as replaced by Res. 431/2025 art. 2) and 1% perception once Res. 312/2024 operates.
5. Digital presence. E commerce sellers are taxed when the buyer is in Chubut (CF art. 128.8) and agents follow the buyer's domicile rule of RG CA 14/2017 and 5/2021 (Res. 270/2025 art. 1).
6. Dollar contracts. Convert at the higher of the agreed rate and the BNA selling rate on accrual (CF art. 132). Exchange differences are part of the base.
7. Final consumer rate. Manufacturers, including fish plants and aluminium, pay 5% instead of 1.5% on sales to final consumers, the State and non profit entities (LOT art. 9 footnote). Sales to the State are deemed final consumer sales.
8. Hydrocarbon exports: contested. CF art. 130.4 excludes only mining linked exports from the export carve out. Consenso 2021 allows provinces to tax hydrocarbon exports. Whether ARECH reads "mining activities" to include hydrocarbons, so as to tax crude exports at 3%, is not settled in the sources.
9. Textile exemption is location based. The CF art. 149.14 exemption covers fibre preparation and weaving only in establishments located in Chubut. Wool traders (5%) and wool exports (not taxed) are different.
10. Livestock exemption cap. The exemption is lost above ARS 105,183,120 of 2026 sales (Res. 90/2026); withholding on livestock producers is on 20% of the base (Res. 483/2022 Annex II.a).
11. Construction maintenance. Repairs and maintenance under construction codes pay 4%, not 2.5% (LOT art. 13). Oilfield well services are under NAES 0910xx at 4% anyway.
12. Payment plans exclude withheld tax. Agents cannot use payment plans for amounts withheld or perceived (Res. 119/2026 art. 3(a)) and face fraud presumptions (CF art. 48).
13. Interest is high and automatic. Rates follow Banco del Chubut's lending rate (Res. 399/2026). Filing a correct return and paying late avoids the omission fine but not interest (CF art. 47).
14. Separate levy for fishing. The productos del mar levy is not gross income tax and cannot be offset against it; it has its own monthly return (Res. 1/2026 art. 14).

Recent changes

• 21 May 2025. Law XXIV 113 creates ARECH.
• 10 July 2025. Law XXIV 116: 12 month stamp tax exemption on incorporations and capital increases of companies domiciled in Chubut, with a 60 month domicile lock in (arts. 1 and 3).
• 10 September 2025. Res. 270/2025: withholding on unregistered out of province sellers follows the buyer's domicile and digital presence rules.
• 30 December 2025. New CF (Law XXIV 120) and LOT 2026 (Law XXIV 119), in force 1 January 2026.
• 12 January 2026. Res. 1/2026: 2026 calendar, day 21 for local taxpayers, WARIB fortnights on days 22 and 8.
• 28 January and 2 February 2026. Res. 90/2026 (livestock exemption ARS 105,183,120) and Res. 94/2026 (productos del mar prices).
• 18 March 2026. Law XXIV 121 approves the Consenso Fiscal Provincial with 17 municipalities (not Comodoro Rivadavia).
• 22 April 2026. Res. 399/2026 links interest rates to Banco del Chubut.
• 1 June 2026. Res. 613/2026: exclusion or attenuation certificate replaces Res. 868/2023.
• 6 July 2026. Law XVII 166: YPF exits conventional areas; stamp and fee exemptions for the transfers.
• 27 July 2026. Law XXIV 124: 100% gross income exemption for new residential construction; Law XXIV 123: stamp exemptions for debt refinancing and housing leases (one year).
• 8 September 2026. Decree 1325/2026 regulates the naval industry regime.
• 21 September 2026. Law VII 104: half rate on interest from financial relief loans.
• 19 October 2026. RG CA 11/2026 moves October 2026 CM and agent deadlines because of the 9 November holiday.

Pending changes

• Perception regime start. Res. 312/2024 starts only when the Comisión Arbitral's unified perception system is operational (unconfirmed).
• Consenso Fiscal Provincial. Content of the 20 January 2026 agreement not published; may affect municipal gross income tax and fees (unconfirmed).
• LOT 2027. The 2027 tariff law is expected before year end (unconfirmed).
• Housing construction regime. Applications open until 30 June 2027 (Law XXIV 124).
• RIGI adhesion. Not found (unconfirmed).
• Simplified regime update. 2026 categories not found (unconfirmed).

FAQ

1. Which law sets the 2026 rates in Chubut? Law XXIV 119, the Ley de Obligaciones Tributarias for 2026, published on 30 December 2025 and in force from 1 January 2026 (art. 117). Rates are in tables by NAES code attached to arts. 3 to 31.

2. What rate does an oilfield services company pay? 4% on services and construction before, during and after drilling and other oil and gas services (NAES 091001 to 091009) (LOT art. 8). Extraction itself pays 3% (LOT art. 7).

3. Do I register with the province or with the city? It depends on where you work. ARECH distinguishes direct municipal taxpayers (one municipality), Acuerdo Interjurisdiccional taxpayers (several Chubut jurisdictions), Convenio Multilateral taxpayers (several provinces) and direct provincial taxpayers (only outside municipal ejidos). For the city layer in Comodoro Rivadavia, check the municipal ordinance (unconfirmed).

4. Are exports taxed? No, exports of goods and services are not taxed (CF art. 130.4), except exports linked to mining and its complementary services. Connected services such as transport, stevedoring and storage remain taxed. For hydrocarbon exports see Practical trap 8.

5. My bank withholds SIRCREB. Can I stop it? If you are a local direct, Acuerdo or simplified taxpayer you should not be in the Chubut SIRCREB padrón (Res. 775/2018 art. 5). If you are under the Convenio and only export or have only exempt income, you can ask ARECH to exclude you (art. 6). Otherwise apply for an attenuation or exclusion certificate when your balance qualifies (Res. 613/2026) and use the SIRCREB route through a web query (ARECH help texts).

6. How do I get back an accumulated credit balance? Carry it forward; request an attenuation certificate (balance at least three months of tax) or exclusion (balance above twelve months and no national base) under Res. 613/2026; ask for offset against other Chubut taxes (CF art. 63); or file a refund claim (CF arts. 64 and 80). Refunds above ARS 16,800,000 need Ministry of Economy approval.

7. Is there a simplified regime? Yes, Law XXIV 63 for direct taxpayers. The 2026 categories and amounts were not found in the sources (unconfirmed). Simplified taxpayers are excluded from SIRCREB and the perception padrón.

8. What is the productos del mar levy? A provincial levy of 4% of an official reference price on marine resources caught, landed or harvested in Chubut, cut by 50% when processed onshore in the province and by 25% when processed on board authorized vessels (Law XXIV 17, arts. 1 to 3). Reference prices for 2026 are in Res. 94/2026 (for example prawn ARS 2,500 per kg, hake ARS 660 per kg).

9. Are wool producers taxed? Raw wool production is rated 0.75% (LOT art. 3), but livestock activity is exempt up to the value of 14,000 kg of wool, ARS 105,183,120 in 2026 (CF art. 149.13; Res. 90/2026). Fibre preparation and weaving in Chubut plants are exempt (CF art. 149.14).

10. What happens if I file late? Interest from the due date (CF art. 42; Res. 399/2026), a minimum fine of 30 modules (ARS 168,000) for not filing (CF art. 46), and an omission fine of 100% to 200% if tax is unpaid because of a missing or wrong return (CF art. 47). Spontaneous correction before any ARECH demand removes the fines (CF art. 50).

11. Who is the tax authority, DGR or ARECH? ARECH, the Agencia de Recaudación de la Provincia del Chubut, created by Law XXIV 113 in 2025 as successor of the Dirección General de Rentas. Resolutions issued by the DGR before 2025 remain in force unless replaced.

12. Is there an incentive for new industrial projects? Law IX 129 (2014) allows a gross income tax exemption of up to ten years from start up of a new project (unconfirmed); sector regimes exist for shipbuilding (Law IX 170), tourism (Law XXIII 65) and housing construction (Law XXIV 124).

Primary sources

• Law XXIV 119, Obligaciones Tributarias 2026
• Law XXIV 120, Código Fiscal
• Law XXIV 121, Consenso Fiscal Provincial
• Law XXIV 123
• Law XXIV 124
• Law VII 104
• Law XXIV 116
• Law XXIV 111
• Law XXIV 112
• Law XXIV 109
• Law XXIV 101 (Consenso Fiscal 2021)
• Law IX 170
• Law XXIII 65
• Law IX 180
• Law XVII 166
• Law VII 98
• Laws XXIV 107 and 108
• No. 14764, 30 December 2025 (Laws XXIV 119 and 120)
• 18 March 2026 (Law XXIV 121)
• Código Fiscal, Law XXIV 120 (full Annex A)
• LOT 2026, Law XXIV 119
• Law XXIV 47, Annex A (Acuerdo Interjurisdiccional)
• Law XXIV 17 (productos del mar)
• Res. 1/2026 (due dates)
• Res. 90/2026 (livestock exemption)
• Res. 92/2026 (SIRCAR dates)
• Res. 94/2026 (productos del mar prices)
• Res. 119/2026 (payment plans)
• Res. 399/2026 (interest)
• Res. 613/2026 (exclusion or attenuation certificate)
• Res. 270/2025
• Res. 431/2025 (SIRTAC ordered text)
• Res. 312/2024 DGR (perception)
• Res. 483/2022 DGR (withholding)
• Res. 775/2018 DGR (SIRCREB)
• Res. 172/2023 DGR (SIRCREB exclusions)
• Res. 105/2021 DGR (SIRTAC)
• Res. 897/2022, 9/2023 and 173/2023 DGR (PSP and SIRCUPA)
• Law XXIV 124 and Res. 1094/2026
• Decree 1325/2026
• Simplified regime registration form
• Legislation index (JSON used by the site)
• RG CA 20/2025 (SIFERE 2026 calendar) and RG CA 11/2026 (October 2026 changes), published in the national Boletín Oficial; Comisión Arbitral site

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
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