Gross income tax: Córdoba
Last verified: 24 Oct 2026 · Status: Changing
Gross income tax in Córdoba is administered by the Dirección General de Rentas de Córdoba. Rates for 2026 are set by Ley Impositiva Anual 2026, Law 11.090. A 4.75% general rate is reported for 2026; activity specific and reduced rates apply.
Key rules
- Authority. the Dirección General de Rentas de Córdoba.
- 2026 rates. Ley Impositiva Anual 2026, Law 11.090.
- 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 |
The 4.75% general rate comes from a search summary of the law and has not been read in the text yet.