Gross income tax in Corrientes Province

Key rules

A. Legal architecture in 2026

1. Código Fiscal (CF). Law 3037, texto reordenado by Decree 4142/83, with later amendments. The most important recent amendment is Law 6250 (sanctioned 6 December 2013, in force 16 December 2013 per the DGR annotations). Book I is the general part (DGR powers, taxpayers, penalties, payment, appeals, limitation). Book II, Title II (arts. 122 to 141) is the gross income tax. The DGR's consolidated text carries per article annotations of origin and effective date, which is useful but is a DGR compilation, not an official texto ordenado approved by decree (unconfirmed).
2. Ley Tarifaria (LT). Law 6249, sanctioned 6 December 2013, BO 16 December 2013 (SAIJ), entitled "Ley Tarifaria 2014" but drafted as a standing law: it "shall be in force from its publication" with no end date (art. 40) and repeals contrary rules (art. 39). Title II (arts. 3 to 12) covers gross income tax: general and special rates, zero rate, fuel rates, minimums and the special fixed regime. The DGR's "valores actualizados" version shows later changes: construction and transport rates set by Decree 1312/2019 and fees updated by Ministerial Res. 1025/2025.
3. Executive power to move rates. CF art. 56 (text of Decree Law 215/2001) lets the Executive, on proposal of the Ministry of Finance, modify amounts and rates and grant bonuses within 15%, suspend taxes under agreements with the Nation or other provinces, and set voluntary disclosure regimes, reporting to the Legislature within 30 days. Decrees 1940/2018 and 1312/2019 were issued under this power and Law 6434.
4. DGR resolutions. The DGR may set withholding, perception and collection regimes "in the cases, forms and conditions it determines", including differential treatment by the taxpayer's fiscal rating (CF art. 51). Almost all collection rules on this page are DGR general resolutions (RG).
5. NAES classifier. Local taxpayers use the federal NAES activity codes since RG DGR 219/2021; the table with rates and minimums was updated from 1 January 2026 by RG DGR 293/2025 (30 December 2025), which adopts Comarb RG CA 12/2025 and 19/2025 and replaces codes 530090, 631110, 631120 and 649290 by 530099, 631119, 631129 and 649299 (arts. 1, 2, 4 and 5).

B. Taxable event

• Habitual activity for consideration in Corrientes, whatever the nature of the person and the place (ports, railway areas, airports, public buildings) (CF art. 122). Habituality is judged by the nature of the activity and is not lost by periodic or discontinuous exercise (same).
• Always taxed, even if sporadic (CF art. 123): professions organised as a business; the mere purchase (mera compra) of farm, forestry, mineral products and "frutos del país" to industrialise them or sell them outside the province (art. 123 b); sale, subdivision and lease of real estate (with exclusions for small rents and sales after two years, art. 123 c); farming, livestock, mining, forestry and fishing; trade in goods that enter the province by any means (art. 123 e); intermediation for commissions; and lending.
• Occasional activities by non registered persons pay on an estimated base, and municipalities may not authorise them without proof of that estimate and payment (CF art. 123, penultimate paragraph). Hydrocarbon activities are excluded from any exemption (same, final paragraph).
• Not taxed (CF art. 125): employment, public office, international transport by foreign companies under reciprocity treaties, exports (but not related transport, loading, storage), fuel sales by producers up to the withholding value, directors' fees, pensions.

C. Base

• Gross income accrued in the fiscal period (CF art. 129); those not obliged to keep commercial books use cash basis (same). Companies with rubricated accounts must file a copy of the balance sheet within 120 days of year end (same).
• Excluded from the base (CF art. 130): VAT debit, excise and fuel transfer taxes (only for registered taxpayers of those taxes), capital repayments, reimbursements to commission agents, State subsidies, export rebates, sales of fixed assets, and deliveries by members to agricultural cooperatives.
• Margin bases (CF art. 131 a): lottery, tobacco, foreign exchange, and crop storage traders (acopiadores) on their own account, who may instead opt to pay on total income (art. 131 a 5). Financial entities pay on all credits to income accounts (art. 131 b); insurers on the remuneration element (c); intermediaries on the difference between receipts and amounts transferred to principals (d); used goods taken in part payment on the difference (f).
• Accrual rules (CF art. 132): goods at invoice or delivery, whichever first; works on third party property at certificate, collection or invoice; services at invoice or completion; utilities at due date or collection.
• Deductions (CF art. 133): returns, discounts by payment or volume, bad debts (with the listed indicators), returned containers, and unpaid claims of health providers against social security funds.
• Final consumer presumption. Any sale to a person not registered in gross income tax is deemed a sale to a final consumer, with no proof to the contrary (CF art. 133 bis). This matters because the zero rate and the 1.15% and 1.75% rates do not apply to final consumer sales.

D. Rates: how the system is built

• General rate 2.90% for every activity without a special rate (LT art. 3); anything not listed is taxed at the general rate (CF art. 141, last paragraph).
• Special bands (LT art. 4): 1.15% (primary), 1.75% (manufacturing, energy generation and transmission, medicines), 2.90% (services to farming and forestry, timber extraction, repairs, electricity distribution, water, health), 4.70% (financial entities, foreign exchange, insurance, acopio, lottery, cooperatives under art. 130 g and h, tobacco, used goods taken in part payment, market and stock exchange services, gaming, credit card systems under Law 25.065, intermediation on commission), 7% (non bank lending, factoring, leasing, investment services), 11.50% (nightclubs, hourly hotels). Repairs pay the general rate even if the repairer made the goods (LT art. 4, closing paragraph).
• Construction 2.50% and transport 2% (Decree 1312/2019, art. 1, in force the first day of the month after publication, art. 5). The decree cites the Consenso Fiscal 2017 Annex I maxima for 2019 as its basis.
• Zero rate (LT art. 5). Income from the activities in bands 1 and 2 (primary and manufacturing) is taxed at 0%, except sales to final consumers, if the taxpayer (a) has the plant or farm in Corrientes (requirement suspended by Decree 1940/2018, art. 1), (b) is up to date with the DGR, and (c) files on time the productive activities information regime. The DGR may withdraw the benefit automatically on non compliance (same). The Executive may raise the zero rate up to 1%, earmarking the revenue for productive promotion (same, last paragraph). Art. 6 (split rates for multi province producers) is also suspended (Decree 1940/2018, art. 2).
• Final consumers and the State. Primary and industrial income from sales to final consumers, and to the national, provincial and municipal State (except State companies trading), pays the general rate of 2.90% (LT art. 7).
• Wholesale of medicines 1.75% if the warehouse is in Corrientes and the taxpayer is up to date (LT art. 8). Unlike art. 5, this location condition was not suspended by Decree 1940/2018 (unconfirmed).
• Fuels (LT art. 9): industrialisation without retail 0.25%; with retail 1%; wholesale 1%; retail 1%.
• Mortgage loans for a single family home: interest taxed at 0% (Decree 1940/2018, art. 4).
• Several activities. Income must be split by activity; if not split, the highest rate applies with a minimum equal to the sum of minimums (CF art. 141). Ancillary activities, including financing, follow the main activity's rate (same).

E. Exemptions (CF art. 134 and special laws)

CF art. 134 (text of Decree Law 215/2001, with Law 6250 and Law 6172 changes) exempts: the State (not its trading companies); public services rendered by the State as public power; authorised stock exchanges and securities markets; operations on public bonds of the Nation, provinces and municipalities (but not brokers); books, newspapers and magazines, including their distribution and sale and advertising space (art. 134 e, as amended by Law 6172, BO 6 December 2012); diplomatic missions; mutual associations on dues; members of worker cooperatives (not the cooperative); non profit civil associations on dues and donations, excluding health related entities (art. 134 i); interest on savings and time deposits; recognised private schools; tourism activities within the schedule set by the Executive (art. 134 l; Law 5535 lists the activities); university professions not organised as a business; sales of classified wool through producer cooperatives; retail sales of plain bread and milk; FONAVI housing works; and Monotributo Social taxpayers.

Exemptions are not automatic for collection purposes: the DGR issues an online exemption certificate (RG DGR 169/2017), which agents require before not withholding (RG 165/2000 art. 14 as replaced by RG 235/2022).

F. Registration: local or multilateral

• Local taxpayers (activity only in Corrientes) register online in the DGR portal with a Clave de Acceso Virtual (CAV), at no cost; the only requirement is a CUIT or CUIL (Guía de Trámites v8, block "Inscripción", RG DGR 287/2025). The code still says that a new taxpayer must register by sworn return and pay the minimum tax of the activity at start, which then counts as a payment on account (CF art. 127).
• Multilateral taxpayers register through ARCA's Registro Único Tributario, Padrón Federal, in force since 1 November 2020; retroactive changes go through Comarb's site. They file monthly CM03 or CM04 returns and the annual CM05 through SIFERE WEB, and pay through VEP (electronic payment), mandatory since 1 January 2021 (same guide; Comarb RG 14/2020 as cited there).
• Multilateral rules prevail. Taxpayers active in two or more jurisdictions apply the Convenio Multilateral, which prevails in case of conflict (CF art. 141). They are not subject to Corrientes minimum taxes or fixed amounts, except professionals with real domicile in Corrientes, and withholdings may not be computed on a share of the base larger than the one attributed to Corrientes (same).
• Change of regime. Moving from local to multilateral costs the administrative fee and requires a new exemption or zero rate certificate (guide, block "Cambio de Régimen").
• Deadlines for changes. Any change that may create, modify or extinguish a taxable event, and cessation, must be reported within 15 business days (CF art. 24 inc. 3 as cited by the guide). Late reporting of cessation triggers the formal duty fine.

G. Withholding, perception and bank collection regimes

1. Unified withholding and perception regime, RG DGR 165/2000.

• Who must act as agent (art. 3 as replaced by RG 294/2026 and corrected by RG 297/2026, effective on the date of RG 294/2026, 3 February 2026): the public bodies and sectors in Annexes I and II (provincial and municipal treasuries, insurers, builders, buyers of farm produce, health funds, card issuers, meat packers, dairies, rice and yerba mills, and others), and anyone who in the previous calendar year had national gross operating income of ARS 1,344,000,000 (US$ 859,390) or more, or who starts activity and reaches ARS 112,000,000 (US$ 71,616) per month in a semester. The same article adds that "whatever their main or legal domicile, those who make sales, expenses, purchases or hire works or services in the territory or with territorial nexus in Corrientes shall act as agents". Read literally, this makes any out of province seller with Corrientes operations an agent regardless of size; read in context, it defines territorial scope for those who meet the thresholds. The DGR's own guide (cessation as agent) lists it as a separate criterion. This is unclear and should be confirmed with the DGR before relying on either reading (unconfirmed).
• Earlier thresholds: ARS 37,800,000 (RG 192/2019), ARS 471,000,000 (RG 262/2024 as corrected by RG 263/2024), ARS 1,020,000,000 (RG 282/2025, 25 August 2025).
• Who suffers it (art. 6): taxpayers domiciled in Corrientes or registered in Corrientes under the Convenio Multilateral. Not subject (art. 7): exempt and promoted taxpayers, holders of a partial exclusion, service stations on fuel, and multilateral taxpayers whose Corrientes coefficient is below 0.10, in each case with a DGR certificate.
• No collection (art. 9) on monthly operations with the same party below ARS 93,500 (US$ 59.79) (RG 306/2026, from the first business day of the month after its publication; it was ARS 50,000 under RG 266/2024, ARS 60,000 under RG 278/2025, ARS 70,000 under RG 281/2025 and ARS 80,000 under RG 295/2026). RG 266/2024 art. 2 orders a semiannual update by CPI each January and July, notified on the DGR website. Also no collection on sales to final consumers, fixed assets and exports (art. 9 b to d).
• Withholding rates (art. 13 A): 2%, 0.8%, 1.15% or 3.15% "as appropriate under Annex I". The consolidated Annex I published by the DGR lists the types of agent, not the rate per case, so the rate that applies to each supplier could not be confirmed. For multilateral suppliers the agent applies 50% of the rate (general regime) or the rate on the share attributable to Corrientes (special regimes) (art. 12 A 2). The lottery institute withholds 4.1% from agencies (art. 13 A 3). The 2.5% rate for non registered suppliers was repealed by RG 235/2022.
• Perception rates (art. 13 B): 1.5% on local taxpayers; 0.75% on wholesale fuel; 0.20% on wholesale tobacco; reduced by 50% for multilateral taxpayers (0.75% general). If the customer does not prove its status, the rate is increased by 50% (art. 14 as replaced by RG 235/2022).
• Timing and filing. Withholding at payment, perception at invoice (art. 5). Deposit by the 10th of the following month (art. 10); 2026 dates in Calendar Decree 130/2025, section III. Agents file nominative returns; multilateral agents use SIRCAR, where Comarb's regime table lists Corrientes (code 905) withholding regimes 1 (general) and 2 (payment system administrators) and perception regimes 1 (general) and 2 to 4 (mera compra of forestry, farm and mineral products) (Comarb SIRCAR table v42, 28 July 2025).
• Agent registration by the last day of the month after meeting the criteria (art. 20); deregistration only after three years below the criteria or on cessation (art. 21). Agents are liable for amounts not withheld (art. 22) and commit fraud if they keep collected tax after the due date (CF art. 38 b).

2. Bank collections from local taxpayers, Decree 75/2003. Banks act as collection agents on credits in pesos and dollars to accounts of Corrientes taxpayers listed by the DGR, at 0.5% of the amount credited (Decree 75/2003, arts. 1, 2 and 6). The exclusions list was replaced on 2 October 2024 by RG 269/2024 (salaries, transfers between own accounts, export proceeds, foreign transfers, capital contributions, CERA accounts under Law 27.743, and others). Collections are a payment on account from the month of collection; recurring balances allow a request for exclusion (Decree 75/2003 arts. 8 and 9). The certificate of exclusion from the bank perception list costs the standard fee (guide).

3. SIRCREB for multilateral taxpayers, RG DGR 33/2004 and RG 42/2006. Banks collect on credits to accounts of multilateral taxpayers registered in Corrientes. The original single rate of 8 per thousand (RG 33/2004 art. 7) is now set by activity in RG DGR 238/2022 (from 1 December 2022): 1.50% general; 1.80% for activities in Annex I (farm and forestry services, many wholesale and retail lines, hotels, restaurants, own real estate); 2.50%, 0.80% and 1.00% for Annexes II, III and IV (unconfirmed); and for special CM regimes: construction 0.10%, transport 1.20%, liberal professions 0.70%, commission agents 0.05%, primary production and industry (CM art. 13) 0.50%. The DGR may set different rates by fiscal behaviour (art. 2). Exclusions were last replaced by RG 270/2024 (2 October 2024), aligned with Decree 75/2003. Exempt and zero rate taxpayers for all their activities and exclusive exporters can ask to be left out (RG 33/2004 art. 5).

4. SIRCUPA (payment accounts), RG DGR 256/2024 as amended by RG 259/2024. Payment service providers that offer CVU accounts collect on credits to Corrientes taxpayers in the padrón, from 1 March 2024 for multilateral and from 1 April 2024 also for local taxpayers, at the same bands as SIRCREB for multilateral taxpayers and 1.50% for local taxpayers (RG 259/2024 art. 3). Settlements already subject to RG 202/2020 are not collected again (RG 256/2024 art. 7). Since 1 December 2025, taxpayers in the special fixed regime are no longer automatically excluded (RG 284/2025, arts. 1 to 3).

5. Payment processors, RG DGR 202/2020. Owners of payment platforms, apps and websites withhold 2% on payments from buyers domiciled in Corrientes to registered sellers, and 2.5% to sellers who do not prove their status but are habitual (art. 5). For non registered sellers, habituality means 10 or more operations and ARS 93,500 or more in a month (art. 3 b as amended by RG 310/2026 of 7 August 2026). Minimum operation ARS 500 (art. 6). Filed through SIRCAR (art. 10). Exempt, zero rate and fixed regime taxpayers and holders of a non retention certificate are excluded through monthly lists (art. 9).

6. Online marketplaces, RG DGR 105/2012. Listed marketplace operators perceive 1.5% from registered sellers and 2.5% from sellers without proven status, on sales to buyers domiciled in Corrientes (art. 4); the habituality threshold for non registered sellers is ARS 93,500 a month (art. 3 c as amended by RG 308/2026). If RG 202/2020 also applies, only the withholding under RG 202/2020 is made (RG 202/2020 art. 7 as replaced by RG 203/2020).

7. Prepayment on primary products leaving the province, RG DGR 34/2005. Whoever moves primary production (farm, livestock, forestry) out of Corrientes must show at road checkpoints the "guía de traslado" with proof of a prepayment of gross income tax (arts. 1 to 3), computed at 1.5% (art. 14, text of RG 124/2014) on 50% of the DGR reference value per unit (art. 4). Cattle moved for fattening at the producer's own account with a SENASA DTA showing that purpose are not subject (art. 5). The producer who moves its own production and does not sell to final consumers may ask for a refund (art. 6). Exclusion certificates are now available online when the credit balance is at least 2.5 times the tax in the last return, for up to 12 months (art. 7 as replaced by RG 304/2026; RG 305/2026, fee ARS 14,290). Owner, seller, buyer, depositary, acopiador and carrier are jointly liable (art. 9).

8. Interprovincial road haulage, RG 34/2005 art. 8. Carriers must show proof of a prepayment of 2% (art. 15 as replaced by RG 188/2019) on 100% of the reference value, which RG 309/2026 sets at ARS 3,017 (US$ 1.93) per kilometre. Not required when the cargo travels on the owner's own trucks (art. 13).

9. Mera compra perception, RG DGR 205/2020. Designated producers, intermediaries and acopiadores perceive 2.90% on 50% of the invoice price from buyers who acquire Corrientes forestry, farm or mineral products to process or sell outside the province (arts. 1 to 4, as amended by RG 207/2020 and RG 220/2021). The perception slip replaces the RG 34/2005 roadside prepayment (art. 9) and displaces RG 165/2000 for the same operation (art. 11). Filed through SIRCAR (art. 7).

10. Cattle sold through auctioneers, RG DGR 126/2014. Auctioneers and livestock intermediaries perceive 2.90% on 50% of the operation from buyers who take Corrientes livestock to another jurisdiction (art. 4 as replaced by RG 222/2021), issue the slip from the DGR web application and deposit by the 10th of the following month (arts. 5 and 6). The slip serves as the roadside prepayment (art. 8).

H. Credit balances: carry forward, offset, exclusion, refund

• Carry forward. Balances from withholdings and perceptions may be used in later monthly returns even beyond the fiscal year (RG 165/2000 art. 8 as replaced by RG 245/2023; RG 33/2004 art. 9; Decree 75/2003 art. 9; RG 256/2024 art. 11).
• Exclusion from collection. When the balance equals or exceeds 2.5 times the tax declared in the last return, the taxpayer may ask for a temporary exclusion of up to 12 months from RG 165/2000 (art. 8 as replaced by RG 245/2023) and, for producers and carriers, from RG 34/2005 (art. 7 as replaced by RG 304/2026). The DGR decides the term. Bank and SIRCREB collections have their own exclusion procedures (Decree 75/2003 art. 9; certificate of exclusion from the bank list in the guide).
• Offset. The DGR may offset credit balances against any provincial tax debt, starting with the oldest and with fines first, on its own motion or at the taxpayer's request, even between different taxpayers (CF art. 53).
• Refund (devolución). The DGR may resolve a refund of amounts paid in excess, with approval of the Executive (CF art. 53 b). Refunds and recognised credits carry an update from the date of the claim to the notification of the resolution under art. 56 inc. 2, a text that is itself suspended since Decree 1797/91; how the update is computed today is unclear (unconfirmed).
• Procedure. The guide's "Reconocimiento, Compensación y Devolución de Saldos a Favor" covers balances shown in returns, collections not deducted by exempt or fixed regime taxpayers before their annual return, collections after cessation, duplicate payments and payments made in error. The claimant must first remove the amount from the return by entering it as "Otros Débitos", pays the administrative fee and files in person (RG DGR 287/2025, block "Reconocimiento, Compensación y Devolución"). The DGR must decide a repayment claim within 60 days, extendable if the taxpayer requested more than 30 days for evidence (CF art. 67).
• Erroneous SIRCUPA collections less than 90 days old can be returned directly by the provider; older ones go through the CF arts. 67 and 68 refund procedure (RG 256/2024 art. 8).
• Consenso Fiscal commitment. In the Consenso Fiscal 2020 and 2021 the provinces committed to "procure" automatic refund, offset or transfer mechanisms for balances generated by collections (Law 27.634 Annex; Law 27.687, clause 1 f). No automatic refund rule for Corrientes was found in the sources (unconfirmed).

I. Industrial and sector promotion

• Investment Promotion Regime, Law 5470 (sanctioned 26 September 2002). New or expanded projects in farming, agro industry, industry, tourism and leisure (art. 3) may obtain tax stability for 10 years, extendable by up to 5 (art. 6), and exemption or reduction of provincial taxes including gross income tax for up to the payback period of the investment and a maximum of 10 years, limited to acts and assets directly linked to the project (art. 9). Benefits apply to projects approved within 10 years of the law and its regulation (art. 16), so the regime's current status needs checking: in August 2026 the Chamber of Deputies approved with changes, and returned to the Senate, a bill that rewrites art. 3 to add technology activities and repeals Laws 5768 and 6688 (the latter added the audiovisual industry in 2024) (Chamber of Deputies news, 25 August 2026). The Legislature therefore treats the regime as alive (unconfirmed).
• Industrial parks, Law 6051 (sanctioned 29 June 2011). Firms in approved parks in municipalities that adhere may obtain exemption from gross income tax and from all provincial taxes for 15 years (art. 10); beneficiaries must have no debt with the province (art. 9). Regulated by Decree 20/2014. In May 2026 the Legislature declared land of public utility to enlarge the Ituzaingó industrial park and port (Chamber news, 12 May 2026).
• Forestry. Law 5550 (sanctioned 4 March 2004) exempts from gross income tax the income from the productive, industrial and trading stages carried out under the national forestry investment law, Law 25.080, and distributions of related trusts (arts. 4 and 5). Later adhesion laws (Law 5890 of 2009, adhering to Law 26.432; Law 6532 of 4 June 2020, adhering to Law 27.487 and repealing Law 5890) grant only stamp tax exemptions on corporate and trust instruments (Law 6532 art. 5) and impose a 365 day deadline to afforest purchased land (art. 6). Law 5550 is not expressly repealed, but whether its gross income exemption covers projects approved under the 2019 extension (Law 27.487) is not stated in any source found (unconfirmed). In practice, many forestry businesses rely on the zero rate (section D) instead.
• Yerba mate, Law 5944 (sanctioned 25 March 2010, regulated by Decree 1274/2011). Projects that plant new yerbales or expand existing ones get a rural property tax exemption on the planted area and exemption from gross income tax on the productive, industrial and trading stages carried out under the law (arts. 5 and 6). Benefits require approval of the project by the Ministry of Production (art. 15) (unconfirmed).
• Tourism, Law 5535 (sanctioned 3 September 2003). Defines the tourism activities that can benefit from the CF art. 134 l exemption, subject to a schedule set by the Executive (art. 7) (unconfirmed).
• Yacyretá. Contractors, subcontractors and suppliers of the Entidad Binacional Yacyretá linked to the main works can be exempt from gross income tax and stamp tax under the Fiscal and Customs Protocol of the Yacyretá Treaty (national Law 20.646), regulated by provincial Decree 1017/2019 and RG DGR 191/2019. They must register in the DGR's register of beneficiaries with a certificate issued by the Entidad Binacional Yacyretá, and ratify every year (RG 191/2019 arts. 1 to 5 and Annex I). Decree 1017/2019 was not obtained (unconfirmed). The tax treatment of the binational entity itself and of power sales is governed by the treaty and was not reviewed (unconfirmed).
• Hydrocarbons, Law 6062. The provincial hydrocarbons law has its own tax benefits (unconfirmed), but the CF excludes hydrocarbon activities from IIBB exemptions (CF art. 123, last paragraph).
• RIGI. The Chamber of Deputies gave half sanction to adhesion to the national large investment regime (Law 27.742) on 28 August 2024 (Chamber news). Final enactment was not confirmed (unconfirmed).

J. Small taxpayers: the special fixed regime

• Régimen Especial de Tributación (CF art. 123 bis; LT art. 11). Craftspeople, personal services and retailers selling to final consumers, without employees, with fixed assets (other than real estate) and annual sales below the LT ceilings, pay a fixed monthly amount as final tax and file only an annual return. Excluded: VAT registered persons, companies and associations, and Monotributo taxpayers in a category above the LT ceiling (CF art. 123 bis).
• The ceilings and the fixed amount are frozen in 2013 pesos: fixed assets up to ARS 15,000 (US$ 9.59), annual sales up to ARS 60,000 (US$ 38.37), monthly tax ARS 100 (US$ 0.06) (LT art. 11). The CF lets the Minister raise the fixed amount (CF art. 123 bis, closing paragraphs), but no update of the LT art. 11 ceilings appears in the DGR's updated text. With these figures the regime is, on paper, open only to persons with almost no income; in practice the DGR still processes applications and renewals (guide, RG 287/2025, block "Régimen Especial") and regulated the regime again in 2025 (RG 284/2025). How the DGR applies the frozen ceilings is not explained in the sources (unconfirmed).
• Renewal by 30 April each year (RG 171/2017 art. 5 as cited in the guide); 2026 payment dates by CUIT parity in Calendar Decree 130/2025, section II.
• Collections. Fixed regime taxpayers are not subject to RG 165/2000 withholding and perception (on showing the DGR credential), but since 1 December 2025 they can be included in the bank and SIRCUPA lists based on DGR risk parameters (RG 171/2017 art. 12 as replaced by RG 284/2025).
• Monotributo Unificado. No Corrientes adhesion to the national unified simplified regime was found in the sources (unconfirmed).

K. Penalties and interest

• Interest. Late payment of taxes, withholdings, perceptions, advances and fines accrues compensatory interest (resarcitorio) of 3.70% per month; when collection goes to court or the taxpayer litigates administratively, punitive interest of 3.90% per month; daily rate = monthly / 30 (Ministerial Res. 691/2024 of 5 June 2024, arts. 1 to 3, effective from BO publication). The CF art. 55 rule of 1% per month is suspended since Decree 1797/91.
• Formal duties (CF arts. 36 and 36 bis). Fines in tax units (UT) set by RG DGR 260/2024 (in force 1 April 2024): for example failure to register within 30 days, 35 to 40 UT (individuals) or 44 to 49 UT (legal entities); late monthly return, 24 to 29 or 36 to 41 UT per return; late annual return, 34 to 39 or 43 to 48 UT; late agent return, 37 to 42 or 45 to 50 UT; failure to adhere to the electronic tax domicile, 45 to 50 UT. One UT is ARS 100 (Decree 710/2014, art. 1, as recited in RG 260/2024), so the highest of these fines is ARS 5,000 (US$ 3.20). The amounts are nominal and have not been updated since 2014 according to the sources (unconfirmed).
• Omission (CF arts. 37 and 37 bis). Culpable failure to pay tax, advances or payments on account: fine of 25% to 200% of the unpaid tax; excusable error must be declared by DGR resolution.
• Fraud (CF arts. 38 and 39). 1 to 10 times the tax evaded; includes agents who keep collected tax after the due date (art. 38 b). Presumptions of intent include contradictions between books and returns, false returns and omitted activities (art. 39).
• Closure of premises for 3 to 10 days for failure to register, failure to invoice, repeated failure to answer requests, missing records, failure to file returns or unregistered employees; for non filing and unregistered staff, after a 15 day intimation (CF art. 46 bis; Decree 1221/2015).
• Presumptive assessment of missing advances. For each unfiled advance the DGR may demand the highest advance declared or determined, or the minimum tax increased by up to 200% (registered) or 400% (not registered) (CF arts. 57 bis and 57 ter).
• Appeals. Reconsideration within 15 days (CF art. 58); then appeal to the Executive within 15 days, which requires prior payment of the tax but not of fines and interest (CF art. 60, solve et repete); then contentious action before the Superior Tribunal de Justicia (CF art. 66). Filing does not suspend the obligation to pay, but the DGR may not enforce while the reconsideration is pending (CF art. 59).
• Limitation (CF art. 89, text of Decree Law 9/2000). Five years for assessment, judicial collection, refund claims and fines; ten years for debts from withholdings or perceptions and for non registered taxpayers. The term runs from 1 January of the following year (CF art. 90).

L. Municipal fees, city of Corrientes included

Municipalities levy their own fees on businesses (commonly a safety and hygiene or commerce and industry fee) and share in provincial gross income tax revenue. No ordinance of the city of Corrientes or of any other Corrientes municipality was obtained for this page, so no municipal rate, base or due date is stated (unconfirmed). Two provincial rules touch municipalities directly: they may not authorise occasional activities without proof of the IIBB estimate and payment (CF art. 123), and local IIBB cessation requires a municipal certificate of closure, except for professionals and primary producers (CF art. 128; guide, block "Cese Total"). For the general framework, and the Convenio Multilateral limits on municipal fees, see /guide/taxes/municipal-fees/.

M. Consenso Fiscal compliance

• Approvals. Corrientes approved the Consenso Fiscal 2017 by Law 6434 (sanctioned 8 February 2018, BO 14 February 2018), which also authorised the Executive to adopt all measures to comply. It approved the Consenso Fiscal 2020 by Law 6585 (BO 16 November 2021, SAIJ) and the Consenso Fiscal 2021 by Law 6604 (sanctioned 29 June 2022 per Chamber news). No law on a later pact was found.
• Measures taken. Decree 1940/2018 suspended the location requirement for the zero rate and the multi province split (LT arts. 5 a and 6), suspended a stamp tax provision (CF art. 194 e) and zero rated home mortgage interest. Decree 1312/2019 brought construction (2.50%) and transport (2%) down to the 2019 caps. RG 188/2019 cut the haulage prepayment to 2%.
• Where Corrientes stands against the Consenso 2021 caps. The 2021 pact caps agriculture, livestock and forestry at 0.75% and manufacturing at 1.50% (Law 27.687 Annex I). Corrientes' statutory rates for those bands are 1.15% and 1.75%, so on the face of the law they exceed the caps. The province's position appears to be that the zero rate of LT art. 5 makes the effective rate on business to business sales 0%, and that sales to final consumers may be taxed at the trade cap (Law 27.687 clause 2 c, last paragraph, allows the commerce maximum for those sales). A producer without the Alícuota Cero certificate pays 1.15% or 1.75%, above the cap. Whether this is compliant is contestable, and no DGR or court statement on it was found (unconfirmed). The 4.70% on acopio and on commissions and the 7% on non bank finance are in categories that the pacts either cap at 5% or more or exclude from caps. Gaming, tobacco and alcohol are excluded from caps (same clause).

N. Filing and payment mechanics

• Local taxpayers file a monthly return (form F.2020 DJ Mensual (W), RG DGR 195/2020) and an annual return (form F.025 (W), RG DGR 214/2021) online in the portal, and pay with the generated payment slip. The CF treats each month as an advance of an annual tax with a final return summarising the year (CF arts. 135 and 137).
• Annual return 2026: due 30 April 2027 (Calendar Decree 130/2025, art. 5).
• Multilateral taxpayers follow Comarb's SIFERE calendar (RG CA 20/2025; October 2026 dates moved by RG CA 11/2026, art. 3) and file the CM05 for 2025 by 30 June 2026 (RG CA 20/2025, art. 2, see national page).
• Extensions. The DGR may postpone any 2026 due date by up to 5 days for operational reasons (Decree 130/2025, art. 8) and did so for the May (RG 302/2026) and June (RG 303/2026) advances. It may also set up to two 15 day "fiscal holiday" periods in January and July, which suspend procedural terms but not payment due dates (art. 7).
• Payment plans. The permanent plan of Decree Law 174/2001 allows up to 24 instalments with down payments of 16.66%, 10% or 15% and financing interest of 1%, 1.5% or 2% per month depending on the number of instalments; it lapses on two unpaid instalments (guide, block "Planes de Pago").

Step by step

1. Classify each income line by NAES code and by customer type

Use RG 293/2025 Annex I. For producers and manufacturers, split sales into (a) registered business customers, (b) final consumers and the State, (c) exports. The split drives the rate (0%, 1.15% or 1.75%, or 2.90%) and the final consumer presumption of CF art. 133 bis means an unregistered buyer is a final consumer.

2. Decide local or Convenio Multilateral

If you sell, buy or incur expenses in more than one province, you are a Convenio Multilateral taxpayer; register through ARCA's Padrón Federal. Otherwise register locally in the DGR portal. Cost: free. Time: online, same day (guide RG 287/2025).

3. Get a Clave de Acceso Virtual and adhere to the electronic domicile

The CAV is requested from the new site dgrcorrientes.gob.ar (RG 285/2025 art. 4). Failure to adhere to the electronic tax domicile is a formal duty fine of 45 to 50 UT (RG 260/2024 Annex I, item 16).

4. Ask for the certificates that cut your tax and collections

• Alícuota Cero certificate (primary and industrial activities): online, with title or lease of the farm or plant, and the brand and mark title for livestock (guide, "Certificado de Alícuota Cero"). Fee ARS 14,290. Must be requested again after any change of regime.
• Exemption certificate if an art. 134 or special law exemption applies.
• Non retention certificate if you are a multilateral taxpayer with a Corrientes coefficient below 0.10, or hold a partial exclusion (RG 165/2000 arts. 7 and 8; guide).
• Yacyretá beneficiary certificate if you are a contractor or supplier of the binational entity (RG 191/2019).

5. Check whether you must act as an agent

Compare last year's national gross operating income with ARS 1,344,000,000 (RG 294/2026 as corrected). Check Annex I and II of RG 165/2000 for your sector (for example rice and yerba mills, meat plants and dairies appear by old activity codes). Register as agent by the end of the month after you qualify (art. 20). If you sell Corrientes forestry, farm or mineral products to out of province buyers, check whether the DGR has designated you under RG 205/2020.

6. Move goods with the right papers

Primary products leaving the province need the transfer guide with the prepayment, or the RG 205/2020 or RG 126/2014 perception slip. Carriers need proof of the 2% haulage prepayment unless the trucks are the owner's.

7. File and pay every month

Local: F.2020 (W) by the date in Table 3, deducting withholdings, perceptions and bank collections (CF art. 140). Multilateral: SIFERE WEB and VEP by Comarb's date.

8. File the annual return

Local: F.025 (W) by 30 April 2027 for 2026. Multilateral: CM05 by Comarb's date.

9. Watch credit balances

Once the balance reaches 2.5 times your last declared tax, request exclusion from RG 165/2000 and, for producers and carriers, from RG 34/2005 (fee ARS 14,290 each). For bank collections, request exclusion from the bank list. If you want cash back, prepare an in person refund file and expect Executive approval (CF art. 53 b).

10. Cease properly

Report cessation within 15 business days, with no debts or open plans, and with the municipal closure certificate (local regime) or the RUT cessation (multilateral) (CF art. 128; guide).

Costs and timelines

Table 1. Gross income tax rates by activity, selected NAES codes, 2026

Source: RG DGR 293/2025 Annex I (in force 1 January 2026), cross checked with Law 6249 arts. 3, 4, 8 and 9 and Decree 1312/2019. "Regime 0001" is the general regime; "0003 Por Menor" is the rate for sales to final consumers; "0005 Comisión" is the rate for commission income. Minimums are monthly, in nominal pesos (LT art. 10). Rates in bands 1.15% and 1.75% fall to 0% on non final consumer sales with an Alícuota Cero certificate (LT art. 5).

Conflict to note. LT art. 4 places "extraction of forest products from native or planted forests" in the 2.90% band (art. 4 apt. 3 d) and "silviculture" in the 1.15% band (art. 4 apt. 1 b). The DGR's 2026 NAES annex assigns 1.15% to logging of planted (022010) and native (022020) forests. A taxpayer that relies on the annex has DGR support, but the statute reads differently.

Table 2. Collection regimes that affect Corrientes taxpayers (2026)

Table 3. 2026 due dates for local taxpayers: monthly advance (Decree 130/2025, section I)

Annual return 2026: 30 April 2027 (art. 5). Fixed regime: 10th to 14th of the following month by CUIT parity (section II). RG 165/2000 and RG 126/2014 agents: monthly, on the 10th to 13th of the following month (section III; for September 2026, 13 October 2026). Bank agents under Decree 75/2003: payment by ten day periods and detail on the 10th to 13th (section IV). Multilateral taxpayers, SIRCAR, SIRCREB and SIRCUPA follow Comarb calendars (art. 2; RG CA 20/2025, 21/2025, 22/2025, 23/2025).

Table 4. Penalties, interest and fixed amounts

The guide also states that registration proofs are free when downloaded online (block "Constancias de Inscripción"), while the LT lists a fee for issued certificates; use the online download.

Table 5. Selected DGR reference values for prepayments (RG DGR 309/2026, from its publication in September 2026)

Table 6. Corrientes rates against the Consenso Fiscal 2021 caps

Table 7. Timeline of Corrientes norms

Dates are those of signature shown in the DGR texts unless "BO" is stated. Most DGR resolutions say they take effect on publication in the provincial Official Bulletin, whose dates were not obtained.

Worked examples

All figures are illustrative. Rates and thresholds are those cited above. US dollar figures at ARS 1,563.90 per US$.

Example 1. A sawmill and forestry company in Corrientes, local taxpayer (September 2026 advance)

Facts. A company (SA) owns pine plantations and a sawmill in the north east of the province. It operates only in Corrientes and is a local taxpayer; its CUIT ends in 7. In September 2026 its sales net of VAT were:

• Sawn pine lumber (NAES 161002) to registered builders and timber yards in Corrientes: ARS 240,000,000 (US$ 153,462).
• Lumber sold at the mill gate to individuals and unregistered buyers (final consumers under CF art. 133 bis): ARS 20,000,000 (US$ 12,789).
• Lumber exported through the Paso de los Libres border: ARS 120,000,000 (US$ 76,731).
• 1,000 tonnes of pine thinnings (NAES 022010) sold at ARS 15,000 per tonne to a pulp mill in another province that collects the logs at the plantation: ARS 15,000,000 (US$ 9,591).

Total sales: ARS 395,000,000 (US$ 252,574). During September its customers that are RG 165/2000 agents withheld ARS 1,150,000 (US$ 735) (assuming they applied 1.15% to ARS 100,000,000 of payments), and its bank collected ARS 1,400,000 (US$ 895) under Decree 75/2003 on ARS 280,000,000 of domestic credits at 0.5%. Export proceeds are excluded from bank collection (Decree 75/2003 art. 4 e, as replaced by RG 269/2024).

Scenario A: no Alícuota Cero certificate.

The monthly minimum for three activities (ARS 125 + 200 + 80) is far below the tax, so it does not bind (CF art. 141; LT art. 10).

Scenario B: with the Alícuota Cero certificate (LT art. 5; RG 169/2017). Lumber to registered buyers and the thinnings sold to a registered pulp mill fall to 0%. Only the final consumer sales remain taxed.

The certificate saves ARS 4,372,500 (US$ 2,796) this month, about ARS 52,470,000 (US$ 33,551) a year at the same volumes, for a fee of ARS 14,290. But it turns the company into a structural creditor: collections keep running while the tax is small. Because the balance (ARS 1,970,000) is more than 2.5 times the tax declared (2.5 × ARS 580,000 = ARS 1,450,000), the company can ask the DGR for exclusion from RG 165/2000 withholding for up to 12 months (RG 165/2000 art. 8 as replaced by RG 245/2023), and should also ask for exclusion from the Decree 75/2003 bank list (Decree 75/2003 art. 9). It cannot use the SIRCREB route of RG 33/2004 art. 5 a, which requires that all activities be exempt or zero rated: final consumer sales are taxed.

The logs leaving the province. The pulp mill takes the logs out of Corrientes. If the DGR has designated the sawmill company as an agent under RG 205/2020, it must perceive from the pulp mill 2.90% on 50% of the invoice: 15,000,000 × 50% × 2.90% = ARS 217,500 (US$ 139.08), show it on the invoice, file and pay it through SIRCAR (September second fortnight due 9 October 2026 for CUIT ending 7, RG CA 21/2025), and the pulp mill's truck shows the slip at the checkpoint (RG 205/2020 art. 9). If no agent is designated, the buyer must instead pay the RG 34/2005 prepayment before moving the logs: 1,000 t × ARS 13,000 reference value × 50% × 1.5% = ARS 97,500 (US$ 62.34). Either amount is a credit for the pulp mill in its own Corrientes return under the Convenio Multilateral (CM art. 13, see national page), not for the seller.

Due date. CUIT ending 7: the September advance is due 16 October 2026 (Decree 130/2025, section I). Late payment adds 3.70% per month, 0.1233% per day (Res. 691/2024).

Annual view. The annual return F.025 (W) for 2026 is due 30 April 2027. If the balance keeps growing, the company files the in person refund request after deducting the amount as "Otros Débitos" in its return; any cash refund requires approval by the Executive (CF art. 53 b), so the realistic remedy is exclusion from collection regimes rather than repayment.

Example 2. A Buenos Aires food distributor selling into Corrientes under the Convenio Multilateral (September 2026 advance)

Facts. A wholesale food distributor (SRL) based in Province of Buenos Aires delivers to supermarkets and stores in Corrientes with its own sales staff and a rented depot in the city of Corrientes. It is a multilateral taxpayer in the general regime (CM art. 2), registered in Corrientes (jurisdiction 905), CUIT ending in 4. Its 2026 unified coefficient for Corrientes, from its 2025 financial statements, is income 12% and expenses 4%. National taxable income in September 2026: ARS 2,000,000,000 (US$ 1,278,854). Its 2025 national revenue was well above ARS 1,344,000,000.

Step 1. Coefficient and base. Corrientes coefficient = (0.12 + 0.04) / 2 = 0.08. Base attributed to Corrientes = 2,000,000,000 × 0.08 = ARS 160,000,000 (US$ 102,308).

Step 2. Rate. Wholesale food (NAES 463199) is taxed at 2.90% (RG 293/2025 Annex I; LT art. 3). No Corrientes minimum tax applies to multilateral taxpayers (CF art. 141). Tax = 160,000,000 × 2.90% = ARS 4,640,000 (US$ 2,966.94).

Step 3. Credits. * SIRCREB collections attributed to Corrientes in the September listing: ARS 1,100,000 (US$ 703.37) (illustrative; Corrientes' general SIRCREB rate is 1.50% under RG 238/2022, but the amount credited to each jurisdiction comes from Comarb's listing). * Withholdings by Corrientes supermarket chains acting as RG 165/2000 agents. They apply 50% of the rate to multilateral suppliers (art. 12 A 2 a): on ARS 100,000,000 paid in the month, at 50% of an assumed 2% rate, ARS 1,000,000 (US$ 639.43).

The coefficient trap that helps. Because the Corrientes coefficient (0.08) is below 0.10, the distributor is not subject to RG 165/2000 withholdings and perceptions at all, provided it obtains the DGR's non retention certificate and gives it to its customers and suppliers (RG 165/2000 art. 7 d; guide, "Certificado de No Retención/No Percepción"; fee ARS 14,290). With the certificate the withholding line disappears and the balance to pay becomes ARS 3,540,000 (US$ 2,263.57), with no credit build up. If its coefficient rises to 0.10 or more next year, the certificate lapses.

Step 4. Its own obligations as agent. Its national revenue is above the ARS 1,344,000,000 threshold and it sells in Corrientes territory, so it is a perception agent under RG 165/2000 art. 3. On September sales to registered Corrientes customers:

The base is the invoiced amount net of discounts and bonuses (art. 12 B 1); whether VAT is included is not stated in the text (unconfirmed). A customer that fails to show its registration bears the rate plus 50% (2.25% for a local taxpayer) (art. 14). Deposit and filing: RG 165/2000 sets the 10th of the following month (art. 10), and the 2026 calendar sets 13 October 2026 for September (Decree 130/2025, section III); if the distributor reports through SIRCAR as a multilateral agent, the SIRCAR monthly date for CUIT ending 4 is 8 October 2026 (RG CA 21/2025 Annex) (unconfirmed). The amounts perceived are not the distributor's money: keeping them past the due date is fraud under CF art. 38 b.

Step 5. Deliveries by road. Its trucks carry manufactured food, not primary production, so the RG 34/2005 checkpoint prepayment does not apply to the goods. The haulage prepayment does not apply because the goods travel on its own trucks (RG 34/2005 art. 13). If it hired a third party carrier, the carrier would need proof of a 2% prepayment on ARS 3,017 per kilometre (for example, 1,000 km: 1,000 × 3,017 × 2% = ARS 60,340, US$ 38.58).

Step 6. Municipal fee. The depot in the city of Corrientes triggers the municipal business fee; its base and rate were not verified (unconfirmed), and the Convenio Multilateral rules on municipal fees are explained on /guide/taxes/municipal-fees/.

Practical traps

1. Selling to an unregistered buyer is a final consumer sale. CF art. 133 bis presumes it without proof to the contrary, so a primary producer or sawmill loses the zero rate and pays 2.90% on that sale. Check every customer's registration.
2. The zero rate is not automatic. Without the online certificate, primary and industrial sales pay 1.15% or 1.75%. Any change of regime (local to multilateral or back) cancels it; you must ask again (guide, "Cambio de Régimen").
3. Losing the zero rate retroactively. The benefit is lost "automatically" if the DGR finds you are not up to date or have not filed the productive activities information regime (LT art. 5). Keep the account clean every month.
4. The zero rate breeds credit balances. Collections at source do not stop because your rate is 0%. Plan exclusion requests early; the trigger is 2.5 times the last declared tax.
5. Ambiguous agent rule. RG 165/2000 art. 3 can be read as making any seller with Corrientes operations an agent. Large out of province sellers should register; smaller ones should obtain a written DGR answer.
6. Coefficient below 0.10. Multilateral taxpayers with a small Corrientes coefficient can escape RG 165/2000 collections entirely, but only with the certificate. Many never ask.
7. Frozen peso amounts. Minimum taxes, fixed regime ceilings and UT based fines are 2013 or 2014 nominal figures. Do not assume they are up to date in the online systems; check what the portal computes.
8. Logging rate conflict. The statute's 2.90% for extraction of forest products and the DGR annex's 1.15% for logging diverge. Document which one you use and why.
9. Forestry exemption under Law 5550. Claiming it for projects approved under Law 27.487 is uncertain. Ask the DGR for an exemption certificate before stopping payments.
10. Checkpoint paperwork. Trucks with logs, rice, yerba, citrus or cattle without the transfer guide and prepayment proof expose owner, buyer and carrier to joint liability and to fines (RG 34/2005 arts. 9 and 10).
11. Refunds need the Executive. Do not plan cash flow on a refund; offset and exclusion are realistic, cash is slow and requires approval under CF art. 53 b.
12. Medicines location test survives. The 1.75% wholesale medicines rate still requires a Corrientes warehouse (LT art. 8), unlike the zero rate whose location test was suspended.
13. Old portal. The.gov.ar portals were to close on 31 March 2026; links in older resolutions point to them (RG 285/2025 art. 3).
14. Fiscal holidays do not move due dates. January and July "feria fiscal" periods suspend procedural terms only (Decree 130/2025 art. 7).

Recent changes

• 16 September 2026. RG DGR 309/2026 updates reference values for prepayments (pine saw logs ARS 25,100 per tonne, paddy rice ARS 400,000, yerba canchada ARS 1,075,000, haulage ARS 3,017 per km).
• 7 August 2026. RG DGR 308/2026 and 310/2026 raise the habituality threshold for unregistered sellers on marketplaces and payment platforms to ARS 93,500 a month.
• 28 July 2026. RG DGR 304/2026 allows producers and carriers to request exclusion from the RG 34/2005 prepayment when their credit balance is 2.5 times the last declared tax; RG 305/2026 puts the certificate online (ARS 14,290); RG 306/2026 raises the RG 165/2000 floor to ARS 93,500.
• 25 August 2026. The Chamber of Deputies approves, with changes, the update of Law 5470 art. 3 (investment promotion) to cover technology activities; returned to the Senate (Chamber news) (unconfirmed).
• 8 July 2026 and earlier. RG 302/2026 and 303/2026 move the May and June advance due dates for some CUITs.
• 1 and 2 June 2026. Law 6751 creates the provincial Agency for Development, Investment Promotion and Foreign Trade (Chamber news). No tax provision was reported.
• 25 May 2026. The Chamber of Deputies gives half sanction to the bill approving amendments to the Convenio Multilateral adopted by the Comisión Plenaria (Chamber news) (unconfirmed).
• 20 February 2026. RG 297/2026 corrects the RG 165/2000 agent threshold to ARS 1,344,000,000 with effect from 3 February 2026.
• 1 January 2026. New NAES table with rates (RG 293/2025); 2026 calendar (Decree 130/2025).
• 1 December 2025. Fixed regime taxpayers may be listed for bank and SIRCUPA collections (RG 284/2025).
• 9 December 2025. New DGR website and portal (RG 285/2025); Guía de Trámites v8 with fees (RG 287/2025); online inspection settlement (RG 290/2025).
• 2025. Fees updated (Ministerial Res. 1025/2025); agent threshold raised to ARS 1,020,000,000 (RG 282/2025); RG 165/2000 floor raised in steps (RG 278/2025, 281/2025).
• 2024. SIRCUPA (RG 256/2024 and 259/2024); fines in UT (RG 260/2024); interest at 3.70% (Res. 691/2024); bank and SIRCREB exclusions including CERA accounts (RG 269/2024, 270/2024).

Pending changes

• Final enactment of the Convenio Multilateral amendments bill (half sanction 25 May 2026), the Law 5470 reform (returned to the Senate August 2026), the Mecenazgo Educativo bill with tax incentives (half sanction 25 May 2026) and the RIGI adhesion (half sanction 28 August 2024) (unconfirmed).
• Semiannual CPI update of the RG 165/2000 floor in January 2027 (RG 266/2024 art. 2).
• Annual return 2026 due 30 April 2027; 2027 fiscal calendar decree expected in December 2026.
• Possible rate change for 2027 through the budget law or by decree under CF art. 56 (15% band) (unconfirmed).
• Consenso Fiscal: any new federal pact would require a new approval law; none was found after Law 6604.

FAQ

1. Is there a Ley Tarifaria 2026 in Corrientes? No. Corrientes uses a permanent tariff law, Law 6249 (BO 16 December 2013), amended by decrees and resolutions. The DGR's 2026 NAES table (RG 293/2025) shows the rates it applies. The 2026 budget law (Law 6745) was not reviewed for tax clauses (unconfirmed).

2. What is the general rate? 2.90% (LT art. 3). Trade and most services pay it. Primary production pays 1.15%, industry 1.75%, construction 2.50%, transport 2%, finance 4.70% or 7%.

3. Can a forestry company or sawmill pay 0%? Yes, on sales to registered businesses, if it holds the Alícuota Cero certificate, is up to date and files the productive activities information regime (LT art. 5; RG 169/2017). Since 2018 the plant need not be in Corrientes (Decree 1940/2018). Sales to final consumers and to the State pay 2.90% (LT art. 7).

4. I am in Buenos Aires and sell into Corrientes. Do I pay the Corrientes minimum tax? No. Multilateral taxpayers are not subject to Corrientes minimums or fixed amounts, except professionals domiciled in Corrientes (CF art. 141).

5. Will my Corrientes customers withhold from me? If they are RG 165/2000 agents, yes: 50% of the applicable rate on what they pay you if you are a multilateral taxpayer. If your Corrientes coefficient is below 0.10, you can obtain a certificate and avoid withholding and perception (art. 7 d). No withholding applies below ARS 93,500 a month with the same customer (RG 306/2026).

6. Does Corrientes use SIRCREB and SIRTAC? SIRCREB yes, for multilateral taxpayers (RG 33/2004; rates in RG 238/2022). Local taxpayers suffer the provincial bank regime of Decree 75/2003. No adhesion to SIRTAC was found; card and digital payments are covered by the provincial payment processor regime (RG 202/2020) and SIRCUPA (RG 256/2024) (unconfirmed).

7. How do I get my credit balance back? Carry it forward without time limit, offset it against other provincial taxes (CF art. 53), and ask for exclusion from collection regimes once it reaches 2.5 times your last declared tax (RG 245/2023; RG 304/2026). A cash refund is possible but is filed in person and requires approval of the Executive (CF art. 53 b; guide RG 287/2025). The DGR has 60 days to rule on a refund claim (CF art. 67).

8. What happens when I truck rice, yerba mate, citrus or logs out of Corrientes? You need the transfer guide and proof of a prepayment of 1.5% on 50% of the DGR reference value (RG 34/2005), or the buyer's 2.90% on 50% perception slip under RG 205/2020 (or RG 126/2014 for cattle through auctioneers). Producers moving their own production for non final consumer sales may ask for a refund (RG 34/2005 art. 6).

9. Is there a simplified regime for small taxpayers? Yes, the special fixed regime (CF art. 123 bis; LT art. 11), but its statutory ceilings (ARS 15,000 assets, ARS 60,000 annual sales) and fixed tax (ARS 100 a month) are frozen since 2013. How the DGR applies them today is not explained in the sources (unconfirmed). No adhesion to the Monotributo Unificado was found.

10. What interest and penalties apply if I pay late? 3.70% per month (3.90% if litigated or in court), omission fines of 25% to 200%, fraud fines of 1 to 10 times the tax, and formal fines in tax units (Res. 691/2024; CF arts. 37 bis and 38; RG 260/2024).

11. Are Yacyretá contractors exempt? Contractors, subcontractors and suppliers linked to the main works may be exempt from gross income and stamp tax under the treaty protocol, if they register with a certificate from the binational entity and ratify yearly (RG 191/2019; Decree 1017/2019) (unconfirmed).

12. How long can the DGR go back? Five years from 1 January of the year after the period; ten years for agents' debts and for unregistered taxpayers (CF arts. 89 and 90).

Primary sources

• Corrientes DGR normative database (text retrieved from the DGR content API that feeds dgrcorrientes.gob.ar; each item has a public page at
• Código Fiscal, updated text (item 842)
• Ley Tarifaria, updated values (item 843)
• Law 6249, Ley Tarifaria 2014 (item 363)
• Law 6250, CF amendments (item 365)
• Decree 130/2025, 2026 calendar (item 875)
• RG 293/2025, NAES 2026 (item 884) and Annex I
• Law 6249
• Law 6434
• Decree 1940/2018
• Law 6585 (Consenso Fiscal 2020)
• Law 6172
• Law 6604, Consenso Fiscal 2021
• Convenio Multilateral amendments, half sanction
• Law 6745, 2026 budget
• Law 5470 reform
• Law 6751
• Ituzaingó industrial park
• RIGI adhesion, half sanction
• RG CA 20/2025 (SIFERE 2026), RG CA 21/2025 (SIRCAR 2026), RG CA 22/2025 (SIRCREB 2026), RG CA 11/2026 (October 2026 changes)
• SIRCAR regime table v42
• Jurisdiction data (Corrientes, 905)
• Law 27.429 (Consenso Fiscal 2017), Annex I rates
• Law 27.634 (Consenso Fiscal 2020) and Law 27.687 (Consenso Fiscal 2021), Annex I

Related pages

• Tax system overview and calendar
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• Corporate income tax
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• Withholdings, perceptions and non resident rates
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• Transfer pricing
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