Gross income tax in Entre Ríos Province

Key rules

A. The legal architecture in 2026

1. Legality. Only a law may create, modify or remove a tax, define the taxable event, set rates and bases, and grant exemptions or reductions (CF art. 3).
2. Administration. ATER applies the Código Fiscal and the special tax laws (CF art. 7). It can issue general interpretations, effective ten days after BO publication (CF art. 9).
3. Código Fiscal. Gross income tax is Book Two, Title II, CF arts. 151 to 197: taxable event (arts. 151 to 152), taxpayers and agents (arts. 153 to 154 bis), base (arts. 155 to 171), period and payment (arts. 172 to 182), simplified regime (arts. 183 to 193), rates (arts. 194 to 196) and exemptions (art. 197). The general part covers penalties (arts. 45 to 62), payment and offset (arts. 63 to 75), refunds (arts. 76 and 76 bis), prescription (arts. 77 to 83) and interest (art. 85).
4. Ley Impositiva. Law 9622 (T.O. 2022). Gross income tax is Title III: general rate (art. 8), activity rates and bands (art. 9), minimum amounts (art. 10), exemption thresholds (art. 11) and simplified regime amounts (art. 12).
5. Executive powers. The Executive may update annually the amounts of LI art. 10 (minimums) and others (LI art. 45 as replaced by Law 11247 art. 23) and may change the amounts in LI arts. 9 and 11 (LI art. 46 as replaced by Law 11193 art. 24). Decree 301/2026 is the 2026 use of those powers. The Executive may also cut a rate by up to 20%, generally and for a set time, for activities of social interest or that need protection, promotion or conversion (CF art. 196); Decree 2745/2026 is a use of that power.
6. Consolidation pending. Law 11247 art. 27 authorises the Executive to reorder the texts of the CF and the LI. No new consolidated text appears in the sources (unconfirmed). Until then, readers must combine the T.O. 2022 with Laws 11193 and 11247.

B. Taxable event and nexus

• The tax falls on the habitual exercise, for consideration and whether for profit or not, of any activity in Entre Ríos, whatever its economic result, the nature of the person and the place (ports, rail spaces, airports, terminals, public and private buildings) (CF art. 151). Companies, SAS, cooperatives, foundations and state companies are taxed regardless of frequency (CF art. 151, last paragraph).
• Certain operations are taxed even if sporadic, among them the mere purchase of farm, forest and mineral products for industrialisation or sale outside the province (CF art. 152(a)), farm, livestock, forestry and fishing operations (art. 152(c)), and the sale of goods brought into the province (art. 152(d)).
• Foreign suppliers of services. A service supplied from abroad is taxable when it is used economically in the province or falls on persons or things located there, regardless of platform; the same applies to streaming subscriptions and online gambling with significant digital presence (CF art. 151 bis). The local payer, intermediary or card issuer is substituted for the foreign supplier (CF art. 175 bis) and payments may be subject to a final withholding (CF art. 154 bis). The 2026 rates are 3% for non resident digital services and 9% for non resident gambling services (LI art. 9 as replaced by Law 11247 art. 15).

C. Tax base

• Accrual. The base is gross income accrued in the fiscal year (CF art. 155). Sales of goods accrue at invoice or delivery, whichever is first; services at invoice or completion; works on real estate at certificate, payment or invoice, whichever is first (CF art. 171).
• Cash basis exception. Goods and services for health care sold through the social insurance system (obras sociales) are taxed on a cash basis (CF art. 155).
• Exclusions from the base (CF art. 156): VAT debit of registered VAT taxpayers; return of capital in financial operations; reimbursed expenses of commission agents; state subsidies; export rebates; sales of fixed assets; excise and fuel taxes for the legal taxpayer; discounts and returns; bad debts on the accrual basis; and producers' shares in agricultural cooperatives.
• Margin based activities. Lottery, tobacco, foreign exchange dealing, used goods taken in part payment, fuel wholesale, sales of shares and securities, grain dealers who opt for the margin method, and new car dealers who opt for it pay on the difference between purchase and sale price (CF art. 158). Grain received in exchange for inputs (canje) is taxed on the full sale price at a special 0.25% rate (CF art. 159 as replaced by Law 11247 art. 6; LI art. 9).
• Several activities. Each activity must be reported separately; if not, the highest rate and the highest minimum apply. Ancillary activities, including financing, follow the main activity (CF art. 177).

D. Rates: how the 2026 system works

1. The table. LI art. 9 lists activities with a single rate (Law 11247 art. 15). Two lines carry footnotes that send to the size bands: manufacturing "(1)" and trade "(2)" (Law 11193 art. 15, items 1 and 2).
2. The bands.
3. Manufacturing: 1% general; 1.5% when the previous year's total Entre Ríos income exceeds the amount in item 1 (ARS 5,200,000,000 for 2026, Decree 301/2026 art. 1).
4. Trade (wholesale and retail): 4% general; 3.5% when the previous year's total Entre Ríos income does not exceed the amount in item 2(a) (ARS 1,040,000,000 for 2026); 5% when it exceeds the amount in item 2(b) (ARS 5,200,000,000 for 2026).
5. Internet provision: 4% general; 5% when the previous year's total Entre Ríos income exceeds the item 2(a) amount (LI art. 9, item 3, added by Law 11247 art. 16).
6. The measure is the total of all activities in Entre Ríos, including exempt and non taxed income, but excluding sales of fixed assets, VAT and excise taxes (LI art. 9, last paragraphs, Law 11247 art. 18).
7. For businesses that started in the current or previous year, ATER sets how income is measured (Law 11247 art. 18) (unconfirmed).
8. The exemption floors. Manufacturing (CF art. 197(j')) and farming, hunting, forestry and fishing (CF art. 197(i')) are exempt when the previous year's total Entre Ríos income does not exceed the amount set by the LI (Law 11193 arts. 11 and 12). For 2026: ARS 1,430,000,000 for manufacturing and ARS 1,040,000,000 for farming (Decree 301/2026 art. 3). The farm exemption does not cover products sold after processing or at retail (CF art. 197(i')).
9. Sales to final consumers. Manufacturers, farmers, forestry and fishing businesses pay the trade rate on sales to final consumers (LI art. 9 as replaced by Law 11193 art. 15; Res. 129/2026 note 8). A final consumer is a person who buys for private use; a buyer who shows VAT registration, VAT exemption or Monotributo status is not (same text).
10. Unlisted services take the rate for "Actividades Inmobiliarias, Empresariales y de Alquiler", 5% (same text). An activity not foreseen at all takes the general rate (CF art. 195), 3.5% (LI art. 8).
11. What changed from the old system. Until 2024 the bands were tied to the national MiPyME categories (Micro, Pequeña, Mediana 1 and 2) under CF art. 194 and to a "good tax conduct" condition for the reduced trade rate (LI art. 9, T.O. 2022). Law 11193 art. 8 replaced CF art. 194 with a one line rule and removed that system from 2025. Some ATER web pages still describe the MiPyME method and label it "valid until fiscal period 2024"; do not rely on them for 2025 or 2026.

E. Exemptions that matter for business (CF art. 197)

• (u) Exports of goods and services made abroad through customs mechanisms, including exports of goods produced in the province shipped from its territory whoever exports them; not connected transport, slinging, stowage, storage and similar.
• (i') Primary production up to the 2026 cap of ARS 1,040,000,000 (see D.3).
• (j') Manufacturing up to the 2026 cap of ARS 1,430,000,000 (see D.3). In practice ATER requires a current certificate of the provincial Registro Único Industrial (for plants in the province ATER receives the list from the provincial industry directorate) or the equivalent certificate of the other province, to be filed before 30 April each year (ATER procedures 1109 and 1110).
• (i) New hotel investments linked to tourism: exempt for the first five years of activity, on homologation by the provincial tourism secretariat (ATER procedure 1014).
• (g') Public works paid by the province under Law 6351 (Law 11193 art. 10); stamp tax on those contracts is also exempt (CF art. 247(p), added by Law 11193 art. 13).
• (h) Mutual associations up to ARS 62,400,000 (US$ 39,900.25) of annual turnover; (c') work cooperatives and cooperatives up to ARS 109,200,000 (US$ 69,825.44), at 50% of the tax; (v) residential rentals by individuals up to ARS 546,000 (US$ 349.13) a month and rural leases where the fiscal value of the leased land does not exceed ARS 16,380,000 (US$ 10,473.82) (2026 amounts, Decree 301/2026 art. 3).
• (d) Radio and free to air TV advertising, and since 2026 subscription radio services by UHF in rural areas and internet providers in towns of up to 60,000 inhabitants with fiscal domicile in the province and own content (CF art. 197(d) as replaced by Law 11247 art. 7).
• Others: scientific research (j); interest on bank deposits (o); books and newspapers (f); employment income (r); directors' fees (z); individuals' gains on listed shares (n'); income subject to the professions tax (m').
• (g) Employers of workers with disabilities get a percentage discount equal to the share of such workers in their payroll.
• Exemptions apply by law unless ATER requires formalities; ATER keeps its audit powers and may treat an unjustified exemption as presumed fraud (CF art. 197, last paragraphs).

F. Registration: local or multilateral

• Registration must be requested before starting (CF art. 179). ATER's procedure says within 20 calendar days of the start of activity registered with ARCA; registration is online through "Servicios ATER" with an ARCA tax password level 3, requires an electronic fiscal domicile, and is answered within 48 business hours (ATER procedure 1004, Res. 495/2023).
• Businesses active in two or more jurisdictions file under the CM, whose rules prevail (CF art. 174). CM taxpayers are not subject to the provincial minimum tax and suffer withholdings only on a base not higher than the share attributable to Entre Ríos (same article). Entre Ríos is jurisdiction 908 in the CM systems (Res. 234/24, Annex IV).
• Local taxpayers file monthly through ARCA's Declaración Impositiva Unificada (DIU) under the agreement between ARCA and the province (ATER information page on direct taxpayers; Res. 40/19).
• Cessation must be notified within 20 days and the tax paid on all accrued income (CF art. 181). The transfer of a going concern must be preceded by payment of the tax (CF art. 180), except where there is economic continuity, such as mergers or transfers within a group (CF art. 182).

G. Withholding, perception and collection regimes

1. General regime of agents (Res. 208/24). In force from 1 August 2024 (art. 51); the earlier regimes (Res. 57/14, 503/15, 319/16 and amendments) were repealed (art. 52), with an optional overlap until 30 September 2024 (Res. 234/24 art. 1).

• Who is an agent. Only persons named in the lists of Annex I (withholding) and Annex II (perception), republished each April and October in the BO and on ATER's site. A listing in April applies from 1 July; in October from 1 January (arts. 2 to 4 and 30 to 32) (unconfirmed).
• The padrón. ATER publishes every month a list with the rate each agent must apply to each taxpayer, at least seven business days before it takes effect on the first day of the next month (arts. 7 and 35). Rates are set from the last six returns, the main activity, compliance, exemptions and the reference rates of Annexes III and IV (same articles). The November 2026 padrón was published on 23 October 2026 (ATER padrón page).
• Withholding base. The payment net of VAT, excise and fuel taxes and other taxes (art. 14). For CM taxpayers in the general regime, withholding applies to 50% of that amount; in special regimes, to the share the CM assigns (art. 17).
• Withholding scope. Only operations with territorial nexus in Entre Ríos (art. 6 as replaced by Res. 391/25 art. 1).
• Perception scope. Purchases where the final destination of the goods, or the use of the services, is wholly or partly in the province; and, where the destination cannot be established, operations with territorial nexus (art. 34 as replaced by Res. 391/25 art. 4). If the provincial part is not separated on the invoice, perception applies to the whole (art. 42).
• Not subject to withholding or perception: taxpayers whose main activity is exempt or subject to the professions tax; simplified regime taxpayers; holders of a non withholding or non perception certificate; financial entities (withholding only); operations with final consumers; purchases of fixed assets declared as such on the invoice; payments through SIRTAC aggregators; and provincial public works under Law 6351 (arts. 10, 11, 37 and 38; art. 11(i) added by Res. 391/25 art. 3).
• Minimum. No withholding below the minimum published with the padrón, currently ARS 50,000 (US$ 31.97) per payment, aggregated within the month (art. 20; ATER padrón page).
• Fiscal risk. Taxpayers classified as fiscal risk may suffer increased rates (arts. 9 and 36). ATER's FAQ links the concept to debts in enforcement or of ARS 300,000 or more in two or more periods (FAQ 89, citing Res. 362/16) (unconfirmed).
• Agents' duties. Agents are solely liable once they withhold or perceive and jointly liable if they fail to (arts. 12 and 39; CF art. 19). They file and pay monthly through SIRCAR (arts. 22 and 44; Res. 171/21; Res. 564/25 art. 6).

2. Reference rates (Res. 391/25 Annexes III and IV, in force from 1 October 2025, art. 8). See Table 4.

3. Bank collections (SIRCREB). Banks withhold on credits to the accounts of registered taxpayers (CF art. 154). Entre Ríos joined SIRCREB through Res. 171/08 DGR (CM taxpayers) and Res. 293/08 DGR (direct taxpayers) (Res. 257/24, recitals). For direct (local) taxpayers the rates depend on the rate of the main activity (Res. 4/19 art. 1, from 1 February 2019): 0.20% for farming, forestry, fishing and manufacturing; 1% for activities taxed up to 2.6%; 1.5% above 2.6% and up to 3.9%; 2.5% above 3.9% and up to 5%; 3% above 5%; 0.10% for commission agents and margin based activities; 0.40% for property rental (code 701090). The rates for CM taxpayers come from the SIRCREB padrón run by the Comisión Arbitral and are not in the sources (unconfirmed). Simplified regime taxpayers are not in the padrón (ATER FAQ 23). * Excluded credits (Res. 257/24 art. 1, 30 items), among them: salaries and pensions; reversals; export proceeds including advances, prefinancing and VAT refunds (item 5); transfers between accounts of the same holder (item 15); transfers from abroad (item 18); capital contributions (item 20); credits to US dollar accounts (item 27); tax refunds by provinces (item 28); and settlements from SIRTAC aggregators (item 30). * SIRCUPA applies the same logic to credits in payment accounts of payment service providers (CVU) (Res. 274/22; Res. 257/24).

4. Card settlements (SIRTAC). Entre Ríos adhered by Res. 273/22; agents file and pay fortnightly under the Comisión Arbitral calendar (Res. 564/25 art. 7 and Annex III).

5. Special withholding situations (Res. 391/25 Annex III B). Commissions paid by agents: 6% when discriminated on the invoice; commissions of members of agricultural cooperatives: 3%; grain intermediaries operating under secondary settlement documents where the commission is not shown: 0.20% on the total purchase; lottery commissions paid by IAFAS: 3.5%. Perception on tobacco sales by manufacturers and distributors: 0.20% on the total (Annex IV B).

H. Credit balances: compensation, credit recognition, refunds and certificates

• Automatic carry forward. Excess withholdings and perceptions offset later advances of the same tax without prior authorisation (Res. 208/24 arts. 24 and 46).
• Recognised credit and offset. ATER may offset, ex officio or on request, credits against debts of the same taxpayer for any tax, for non prescribed periods (CF art. 74 as replaced by Law 11193 art. 3). To use a credit against other taxes the taxpayer files the claim; ATER verifies and loads the recognised credit (Res. 208/24 arts. 24 and 46; procedure 1169). ATER's guidance asks the taxpayer to stop carrying the balance forward in its returns once the claim is filed (FAQ 27).
• Transfer to third parties. Since 2025 tax credits may be transferred to other taxpayers with ATER's prior approval; they have effect as payment only to the extent the credit exists and is legitimate (CF art. 74 bis, added by Law 11193 art. 4). No implementing resolution appears in the sources (unconfirmed).
• Refund. Before refunding, ATER checks the balance, compliance with all formal duties and that the taxpayer has no enforceable debts, which must be paid first (Res. 208/24 arts. 25 and 47). Gross income tax can be refunded to the legal taxpayer only if it proves it did not pass the tax on in prices, or that it returned it (CF art. 76 bis). The action prescribes in five years (CF art. 78).
• Certificate of non withholding and non perception. For taxpayers with significant balances accumulated permanently in the last quarter. Requirements: a sworn note under Res. 346/2022 with activities, rates, commercial operations, branches and three months of income detail; proof of signatory powers; ATER clearance certificate; ARCA registry data. Valid six months from issue, notified through the electronic fiscal domicile (Res. 208/24 Annex VI). Manufacturers claiming the exemption or reduced rates must attach the industrial registry certificate (procedure 1156).
• Rate reduction. As an alternative, ATER can reduce withholding and perception rates (procedure 1174) or the SIRCREB and SIRCUPA rate (procedure 1112) for taxpayers with exempt and taxed activities, professions tax activity, co holders or extraordinary credits.
• SIRCREB refunds. Undue SIRCREB or SIRCUPA collections should first be claimed from the bank within 90 days, which may reverse them; otherwise the claim goes to ATER online with bank statements and supporting documents; the amounts must not have been deducted in the returns, the account must still be active and the taxpayer must have no debts (procedure 1111; FAQ 26 and 27).
• Customs collections (SIRPEI). CM taxpayers can see and, for Entre Ríos, self mark exclusion in SIFERE WEB (procedure 1156, citing RG CA 6/20).

I. Industrial promotion and sector relief

• Industrial exemption and reduced rates. See D.3 and E. The registry certificate is the practical gate: without it ATER applies the trade or services rate and includes the taxpayer in collection regimes at those rates (procedure 1109; Res. 129/2026 note 9).
• Software. In Res. 129/2026 software development codes 620101 to 620104 carry industrial rates (exempt, 1% or 1.5%, with note 9), while IT consulting (620200, 620300) and other IT services (620900) pay 5%. The general national knowledge economy regime is outside this page; no provincial adhesion law appears in the sources (unconfirmed).
• Transport. 1.5% instead of 2% when every vehicle used in the activity is registered in the province (LI art. 9 and Res. 129/2026 note 1).
• Banks lending to production. Financial entities could deduct interest on credit lines promoted by the province and on lending to the provincial public sector, up to 20% of the base, for 2024 to 31 December 2025, extendable by the Executive (Law 11193 art. 26) (unconfirmed).
• Tourism. 20% rate cut from 1 September to 31 December 2026 (see Recent changes) plus the five year hotel exemption (CF art. 197(i)).
• Forestry. ATER lists a "forestation exemption" procedure (procedure 1161) but its page was empty when checked and no forestry promotion law is in the sources (unconfirmed).

J. Simplified regime for small taxpayers

• Mandatory for local small taxpayers who are in the national Monotributo, in the same category, except those also registered for the professions tax (CF arts. 183 to 185). They pay a fixed monthly amount by category (CF art. 186; LI art. 12).
• 2026 base amounts (LI art. 12 as replaced by Law 11247 art. 19): services, from category A ARS 9,280 to category K ARS 367,210; other activities, from ARS 9,280 to ARS 148,700. Category A taxpayers in the social inclusion regime of Law 24977 art. 31 pay 40%. The amounts are indexed as provided in art. 52 of the national Monotributo annex (same article), so the amounts actually billed after the indexation dates will be higher (unconfirmed).
• Payment is unified with the national Monotributo (RG Conjunta 4803/20 AFIP/ATER) and falls on ARCA's Monotributo due date, the 20th of each month (Res. 564/25 art. 2; ATER news of 5 January 2026). Overdue provincial components are paid through ATER's services with tax password (ATER Monotributo Unificado page).
• Exclusion from the national Monotributo moves the taxpayer automatically to the general regime; if ATER detects an exclusion ground, the taxpayer cannot return for three calendar years (CF arts. 187 and 188). Taxpayers with exempt activities may ask to leave the regime (CF art. 190).

K. Penalties, interest and enforcement

• Formal duties. Fine of ARS 100 to ARS 200,000 (US$ 0.06 to US$ 127.89) (CF art. 46), graded by ATER resolution (CF art. 47) (unconfirmed). Closure of premises for three to ten days for non registration, failure to invoice or failure to keep records (CF art. 46). Failure to show provincial taxes on consumer invoices is a formal duty breach (Law 11232 art. 3).
• Omission. 50% to 200% of the tax omitted (CF art. 49). Automatic reduced fines: 5% if tax and interest are paid in one payment within 15 days of the notice (20% with a payment plan); 40% if paid later but before the assessment (50% with a plan) (same article). ATER may cut omission and fraud fines by up to 50% if the taxpayer accepts the claim during the audit (CF art. 61).
• Fraud. One to ten times the tax evaded (CF art. 54), including agents who do not pay over what they withheld (CF art. 53(b)).
• Agents paying late but spontaneously. 5% within 5 days, 30% from day 6 to 15, 50% from day 16 to 30, 100% after day 30 (CF art. 60).
• Interest. Since fiscal year 2026 the rate and method are fixed by ATER; judicial collection adds punitive interest of up to 100% of the compensatory rate (CF art. 85 as replaced by Law 11247 art. 1). ATER's table shows 2.75% per month in force since 30 June 2025 (ATER interest calculator page).
• Prescription. Five years for ATER's powers and for refund claims, counted from 1 January after the year of the last advance due date (CF arts. 77, 78 and 80).

L. Paraná, Concordia and other municipal fees

Entre Ríos municipalities levy their own fees on commerce and industry. Concordia's Dirección de Rentas manages a "Tasa Comercial" with an online return system for the safety and hygiene fee (Concordia Dirección de Rentas page). The Paraná municipal site refused the connection when checked. Neither city's 2026 tax ordinance was obtained, so rates, minimums and due dates for Paraná and Concordia are not stated here (unconfirmed). The CM limits municipal fees of CM taxpayers to the income attributed to the province, as explained on Municipal fees.

M. Consenso Fiscal compliance

Entre Ríos approved the Consenso Fiscal of 27 December 2021 by Law 10949 art. 1, and ATER presents that law as in force from 1 January 2022 (ATER tax reform page). Law 11193 art. 37 ratifies the CF and LI rates "as long as" the Consenso 2021 is not suspended or replaced by a new one approved by the provincial legislature. Against the Consenso 2021 caps as transcribed on the national page, see Table 6.

Step by step

1. Classify the activity and choose the code

Use the NAES code (Res. 129/2026 Annex I) and check notes (8) and (9). If you process farm products, decide early whether you will register the plant in the Registro Único Industrial; without it the industrial rate is lost.

2. Decide local or CM

If you invoice customers or have premises, staff or expenses in other provinces, you are in the CM (CF art. 174). A Buenos Aires company that only sells into Entre Ríos with expenses there also enters the CM; see the national page for the expense test.

3. Register

• Get CUIT and ARCA tax password level 3; adhere to "Servicios ATER"; set up the electronic fiscal domicile.
• Local: file the online registration through "ABC declarativos" with ARCA registration, ID, and for companies the DIPJER registration, board appointment and by laws (procedure 1004). ATER answers within 48 business hours; corrections must be sent within 30 calendar days.
• CM: register or add jurisdiction 908 through the CM systems (Padrón Web) (unconfirmed). ATER prints a CM registration certificate from its site.
• Out of province companies with a branch: register with DIPJER and pay the fees in Table 3 and Cost to do it.

4. Apply for exemptions and certificates

• Industrial or farm exemption: registry certificate by 30 April; for plants in other provinces, the online exemption request (procedure 1109).
• Hotel exemption: homologation by the tourism secretariat, then online request (procedure 1014).
• If collections will exceed your tax, prepare the non withholding certificate file (Res. 208/24 Annex VI).

5. File and pay monthly

Local: DIU return through ARCA by the date in Table 5. CM: SIFERE. Deduct withholdings, perceptions, SIRCREB, SIRCUPA, SIRTAC and SIRPEI credits supported by certificates, bank statements or SIFERE consultations.

6. If you are an agent

Check the padrón every month (published about a week before the month), apply the rate per supplier or customer, issue the certificate with the data in Res. 208/24 Annex V, and file and pay through SIRCAR monthly.

7. Manage credits

Track the balance each month. After a quarter of persistent balance, file through Servicios ATER, "Saldo a Favor", for a certificate, rate reduction, credit recognition or SIRCREB refund. Do not keep carrying forward a balance you are claiming.

8. Cessation or changes

Report changes of address, branches and activities (procedures 1062 and 1066); notify cessation within 20 days (CF art. 181).

Costs and timelines

Table 1. Main 2026 rates by sector (LI art. 9 as replaced by Laws 11193 and 11247)

Table 2. Selected NAES codes for poultry, rice, citrus, forestry and services (Res. 129/2026, Annex I)

Columns: lower band ("Exenta" in ATER's annex), general band, upper band ("Incrementada", above ARS 5,200,000,000).

The 1.25% shown for packing fruit wholesalers in the upper band does not match the 1.5% upper manufacturing rate of the law; the annex should be checked with ATER before relying on it (unconfirmed). ATER's Annex II (NAES-ATER codes) still labels its upper column "(>4000M)", the 2025 threshold (unconfirmed).

Table 3. Key 2026 amounts and thresholds

The minimum tax does not apply to CM taxpayers (CF art. 174), nor to property rental, lottery agencies and zero rated activities (LI art. 10). Once the annual minimum is paid, each advance is computed on actual income (LI art. 10, last paragraph).

Table 4. Reference rates for the padrón (Res. 391/25, Annexes III and IV, from 1 October 2025)

These are the rates ATER uses to build the padrón; the rate an agent must apply is the one shown for the taxpayer in the monthly padrón (Res. 208/24 arts. 7, 19 and 35).

Table 5. Deadlines, fiscal year 2026

Local (direct) taxpayers, monthly return and payment (Res. 564/25 art. 1 sets days 18 to 22 by CUIT ending, moved to the next business day; actual dates from ATER's online calendar):

CM taxpayers (RG CA 20/25, Res. 564/25 Annex I, RG CA 11/2026): monthly advances on the 13th to 20th of the following month by CUIT ending (for example, September 2026: 15, 16, 19 and 20 October); October 2026 moved to 17 to 20 November 2026 (RG CA 11/2026 art. 3); annual return CM05 for 2025 due 30 June 2026. ATER's online calendar shows January 2026 due on 20 February 2026 for all CUITs, later than Annex I (unconfirmed).

Agents (SIRCAR), monthly (Res. 564/25 Annex II): the 4th to 11th of the following month in two CUIT groups, e.g. September 2026: 8 and 9 October; October 2026: 5 and 9 November in Annex II, but 13 November 2026 for all after RG CA 11/2026 art. 1 as shown in ATER's calendar. Several other dates in ATER's online calendar differ by a day from Annex II (January, May, July 2026) (unconfirmed).

SIRTAC agents, fortnightly (Res. 564/25 Annex III): e.g. October 2026: 23 October and 9 November (moved to 13 November by RG CA 11/2026 art. 2).

Simplified regime: ARCA Monotributo due date, the 20th (Res. 564/25 art. 2).

Other: industrial registry certificate for exemption or reduced rates, before 30 April (procedures 1109 and 1110). Local taxpayers' annual informative return under CF art. 173: no 2026 date found in Res. 564/25 or ATER's calendar (unconfirmed).

Table 6. Entre Ríos 2026 rates against the Consenso 2021 caps

Caps as transcribed on the national page from Law 27.687, clause SEGUNDA(c).

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

Worked examples

Example 1. Poultry processor and exporter, local taxpayer (June 2026 advance)

Facts. A company slaughters and processes chicken in a plant near Concepción del Uruguay (NAES 101020), registered in the provincial Registro Único Industrial. To keep the example simple, all its domestic sales are delivered in Entre Ríos, so it is a local taxpayer (if it sold to other provinces it would be in the CM and the exports would be excluded from its coefficient, RG CA 2/2018, see the national page). Its total Entre Ríos income in 2025, including exempt export sales and excluding VAT and fixed asset sales, was ARS 48,000,000,000 (US$ 30,692,499.52). June 2026 figures, net of VAT:

Step 1. Band. Prior year income of ARS 48,000,000,000 is above ARS 5,200,000,000, so the upper bands apply: 1.5% for manufacturing and 5% for trade (LI art. 9, items 1 and 2(b); Decree 301/2026 art. 1). Note that the exempt export income counts towards the threshold: a mainly exporting plant with small domestic sales still lands in the upper band.

Step 2. Exempt and excluded income. Exports: exempt (CF art. 197(u)). Truck: excluded from the base as a fixed asset (CF art. 156(f)).

Step 3. Tax. * Domestic wholesale: ARS 1,200,000,000 × 1.5% = ARS 18,000,000 (US$ 11,509.69). * Factory shop: sales to final consumers are taxed as trade (LI art. 9; Res. 129/2026 note 8): ARS 20,000,000 × 5% = ARS 1,000,000 (US$ 639.43). * Total tax: ARS 19,000,000 (US$ 12,149.11). The minimum tax (ARS 24,000 per advance for companies) is exceeded.

Step 4. Credits (assumed amounts for the example): * Withholdings by customers who are agents, at the padrón rate assumed equal to the 0.25% manufacturing reference rate, on ARS 900,000,000 paid: ARS 2,250,000 (US$ 1,438.71). * SIRCREB on domestic collections of ARS 1,150,000,000 at 0.20% (Res. 4/19, manufacturing): ARS 2,300,000 (US$ 1,470.68). Export proceeds and transfers from abroad are excluded (Res. 257/24 items 5 and 18); if the bank applies SIRCREB to them, claim the reversal within 90 days. * Perceptions by feed and packaging suppliers on purchases of ARS 600,000,000 at an assumed 0.25%: ARS 1,500,000 (US$ 959.14). * Total credits: ARS 6,050,000 (US$ 3,868.53).

Step 5. Balance to pay. ARS 19,000,000 minus ARS 6,050,000 = ARS 12,950,000 (US$ 8,280.58), due between 20 and 24 July 2026 by CUIT ending (Table 5).

Step 6. The company as an agent. If the company is listed in Annex I, it withholds on its monthly payment of ARS 150,000,000 (US$ 95,914.06) to a local poultry integrator. If the padrón shows the 1% reference rate for primary services, it withholds ARS 1,500,000 (US$ 959.14) and pays it through SIRCAR (7 or 10 August 2026 by CUIT ending, per ATER's calendar for July). The integrator's own tax is 1.5% (code 016190): ARS 2,250,000 (US$ 1,438.71), against which it deducts the ARS 1,500,000 withheld.

What if the plant were not registered as industrial? ATER would apply the trade rate (Res. 129/2026 note 9): 5% on ARS 1,200,000,000 = ARS 60,000,000 (US$ 38,365.62), more than three times the tax. What if prior year income were ARS 3,000,000,000? Domestic sales would pay 1%: ARS 12,000,000 (US$ 7,673.12), and the shop 4%.

Example 2. Engineering and IT consulting company under the CM with an office in Paraná (July 2026 advance)

Facts. A company based in the City of Buenos Aires provides IT and management consulting (NAES 620300 and 702099) in several provinces and opened an office in Paraná in 2024. It is a CM taxpayer under the general regime (CM art. 2). Its 2025 figures for the coefficient:

Step 1. Coefficient. Income ratio 1,152 / 7,200 = 0.1600; expense ratio 800 / 4,000 = 0.2000; unified coefficient (0.1600 + 0.2000) / 2 = 0.1800 (method on the national page).

Step 2. Base and rate. July 2026 total taxable income in all provinces: ARS 900,000,000 (US$ 575,484.37). Entre Ríos base: 900,000,000 × 0.1800 = ARS 162,000,000 (US$ 103,587.19). Consulting is taxed at 5% in every band (Res. 129/2026; LI art. 9). Tax: ARS 8,100,000 (US$ 5,179.36). No provincial minimum applies to CM taxpayers (CF art. 174).

Step 3. Withholdings by Entre Ríos clients. Invoices to Entre Ríos clients that are listed agents, net of VAT: ARS 150,000,000. Base: 50% for CM taxpayers (Res. 208/24 art. 17) = ARS 75,000,000. Padrón rate assumed at the 3% general reference rate: ARS 2,250,000 (US$ 1,438.71).

Step 4. SIRCREB. The bank collects on credits under the CM padrón and the Comisión Arbitral distributes the amount among jurisdictions; assume SIFERE shows ARS 400,000 (US$ 255.77) for Entre Ríos [assumption; CM SIRCREB rates not in sources].

Step 5. Balance. 8,100,000 minus 2,250,000 minus 400,000 = ARS 5,450,000 (US$ 3,484.88), due 14 to 20 August 2026 by CUIT ending (Res. 564/25 Annex I).

Variant: software development. If the Paraná team develops software products (NAES 620101) and the company holds an industrial registry certificate or equivalent, the Entre Ríos base could be taxed at 1% or 1.5% instead of 5%. At 1%, the tax on ARS 162,000,000 would be ARS 1,620,000 (US$ 1,035.87), and withholdings at a 3% padrón rate would quickly generate a credit; a padrón correction or certificate (Res. 208/24 Annex VI) would then be needed. Whether the band thresholds for a CM taxpayer are measured on the Entre Ríos base or on total income attributable to the province is not spelled out in the sources (unconfirmed).

Practical traps

• Exempt income counts for the band. Export income, exempt farm income and other exempt receipts are included in the prior year total that decides between 1% and 1.5% (manufacturing) or 4% and 5% (trade) (LI art. 9). Exporters often assume the opposite.
• No registry, no industrial rate. Missing the 30 April industrial registry deadline moves the activity to trade or services rates and into collection regimes at those rates (procedure 1109).
• The farm exemption stops at the farm gate. Rice, citrus or poultry sold after processing or at retail is outside CF art. 197(i'); sales to final consumers pay trade rates.
• Integrators versus integrated growers. Since 2026 integrators pay 1.5%, while the grower who raises the birds pays 0.75% (or is exempt) as primary production. Contracts that blur who owns the birds can shift the rate.
• Stale web pages. Some ATER pages still describe the MiPyME categories (Decree 474/2021), the old CF art. 194 numbering of the exemptions and the Res. 12/2021 rates. For 2026 use Laws 11193 and 11247, Decree 301/2026 and Res. 129/2026.
• CM withholding at 50%. Agents must withhold on half the base for CM taxpayers in the general regime (Res. 208/24 art. 17); check that certificates show it.
• Buyers without Entre Ríos registration suffer 0.5% perception if registered elsewhere, and 6% if not registered at all (Res. 391/25 Annex IV).
• Export proceeds and SIRCREB. Export collections and transfers from abroad are excluded (Res. 257/24); reconcile bank statements monthly and claim within 90 days at the bank.
• Claimed balances. Do not deduct in the return an amount you are asking ATER to refund (procedure 1111), and stop carrying forward a balance you asked to be recognised (FAQ 27).
• Calendar mismatches. Res. 564/25 annexes and ATER's online calendar disagree on several agent dates; pay by the earlier date.
• Consumer invoices. Registered taxpayers selling to final consumers must show the estimated IIBB on the invoice under Law 11232 and Res. 128/26, with phased deadlines; non compliance is a formal duty breach (Law 11232 art. 3).
• Debt blocks everything. Refunds, certificates and SIRCREB refunds require no debts with ATER (Res. 208/24 arts. 25 and 47; procedures 1111 and 1156).

Recent changes

• 9 September 2026. Res. 317/26 sets reduced rates under Decree 2745/2026 for income accrued 1 September to 31 December 2026: 2.4% for hotels, campsites, restaurants and bars (codes 551022, 551023, 551090, 552000, 561011, 561012, 561014); 4% for event venues, travel agencies (own account), adventure tourism, convention organisation, shows and museums; 4.8% for travel agencies on commission. Mixed taxpayers apply the cut only to the listed activities (Res. 317/26 arts. 1 to 4 and Annex I).
• 29 April 2026. Res. 129/2026 publishes the code by code rates for 2026.
• 12 February 2026. Decree 301/2026 sets 2026 thresholds and minimums.
• 14 January 2026. Law 11247: new LI art. 9 table (integrators 1.5%, internet 4% or 5%), new simplified regime amounts, interest rate delegated to ATER, wider exemptions for small town broadcasters and internet providers, approval of CM Plenary Commission Resolutions 15/2024 and 23/2024 (art. 24), in force from fiscal year 2026.
• 1 October 2025. Res. 391/25: new reference rates, nexus based withholding and perception, grain intermediaries at 0.20%, tobacco perception at 0.20%.
• 10 March 2025. Law 11193: size bands replace the MiPyME system; offset and credit transfer; exemption for provincial public works; exemption caps for farming and manufacturing.

Pending changes

• Consolidated texts. Law 11247 art. 27 authorises a reordering of the CF and LI; until it appears, article numbers may shift (unconfirmed).
• Law 11247 art. 25 subjects "Article 22" of the law to the full adhesion of all CM jurisdictions to CP Resolutions 15/2024 and 23/2024. Article 22 of the law concerns the mineral extraction fee (LI art. 38), so the cross reference looks like a drafting error for art. 24 (unconfirmed).
• Start up rules. ATER must regulate how income is measured for businesses that started in the current or previous year (LI art. 9, Law 11247 art. 18) (unconfirmed).
• Credit transfers to third parties (CF art. 74 bis): no implementing rule found (unconfirmed).
• Tax transparency on invoices: compliance for taxpayers other than large taxpayers falls 180 calendar days after Res. 128/26 took effect, which on ATER's news date of 5 May 2026 points to late 2026 (unconfirmed).
• Tourism relief ends 31 December 2026 unless extended.
• Financial sector deduction under Law 11193 art. 26 expired 31 December 2025 unless extended (unconfirmed).

FAQ

1. Is there a new Ley Impositiva for 2026 in Entre Ríos? No. The tariff law is still Law 9622 (T.O. 2022). Law 11247 (BO 14 January 2026) replaced its rate table for 2026, and Decree 301/2026 updated the peso thresholds.

2. What rate does a chicken processing plant pay? Exempt if its total Entre Ríos income in 2025 was up to ARS 1,430,000,000; 1% above that; 1.5% if above ARS 5,200,000,000. It must hold an industrial registry certificate, and its sales to final consumers pay trade rates.

3. Are exports taxed? No. CF art. 197(u) exempts exports through customs, but not connected transport, stowage or storage. Export income still counts towards the band thresholds.

4. I am a CM taxpayer from Buenos Aires. Will Entre Ríos clients withhold on my invoices? Yes, if they are listed agents and the operation has nexus with Entre Ríos. They withhold on 50% of the payment net of VAT, at the rate in ATER's monthly padrón (Res. 208/24 arts. 6, 7 and 17).

5. My supplier in Entre Ríos charges me 0.5% perception but I have no activity there. What can I do? That rate applies to buyers registered elsewhere who do not include jurisdiction 908 (Res. 391/25 Annex IV), but only where the goods or services are used in Entre Ríos (Res. 208/24 art. 34 as amended). If the destination is elsewhere, raise it with the supplier with evidence; otherwise the credit is only usable if you register in Entre Ríos.

6. How do I stop accumulating credits from SIRCREB? Check that excluded credits (export proceeds, transfers between own accounts, transfers from abroad) are not being taxed. If the balance persists for a quarter, ask ATER for a SIRCREB rate reduction (procedure 1112) or a non withholding and non perception certificate valid six months (Res. 208/24 Annex VI).

7. Can I use an IIBB credit to pay other provincial taxes or sell it? ATER can offset credits against any of your provincial tax debts (CF art. 74). Since 2025 you may also transfer a credit to another taxpayer with ATER's approval (CF art. 74 bis), but no implementing rule was found.

8. What is the minimum tax? For 2026, ARS 288,000 a year or ARS 24,000 per advance for companies and ARS 144,000 or ARS 12,000 for individuals (LI art. 10, Decree 301/2026). It does not apply to CM taxpayers.

9. When are monthly returns due? Local taxpayers: between the 18th and the 22nd of the following month by CUIT ending, moved for holidays (Res. 564/25 art. 1; see Table 5). CM taxpayers: the CM calendar, mid month.

10. What penalties apply for late payment? Interest at the ATER rate (2.75% a month since 30 June 2025 per ATER's table), plus an omission fine of 50% to 200%, reduced to 5% to 50% if you pay before the assessment (CF art. 49). Agents who pay late pay 5% to 100% (CF art. 60).

11. Do hotels and restaurants get a tax break? Yes, a 20% rate cut for income accrued from 1 September to 31 December 2026 (Res. 317/26), and new hotel investments are exempt for five years (CF art. 197(i)).

12. How much do Paraná and Concordia charge as municipal fee? Not confirmed. The 2026 ordinances were not obtained (unconfirmed). See Municipal fees for how these fees work and CM limits.

Primary sources

• Law 11193, BO 10 March 2025, pp. 13 to 25
• Law 11247, BO 14 January 2026, pp. 3 to 13
• Law 11170, BO 24 December 2024
• Decree 301/2026, BO 12 February 2026
• Law 11232 (tax transparency)
• Law 11143
• Law 10949 (Consenso Fiscal 2021)
• Código Fiscal and Ley Impositiva 9622, T.O. 2022
• Res. 129/2026 and Annexes I and II
• Res. 317/26
• Res. 564/25 (2026 calendar)
• Res. 208/24
• Res. 234/24
• Res. 391/25
• Res. 257/24
• Res. 4/19
• Res. 274/22
• Res. 171/21
• Res. 12/2021 (superseded rates)
• Direct taxpayers
• Simplified regime
• Agents
• Calendar
• Procedures
• FAQ
• News: tax reform 2025
• Tax reform page
• Law 27.687 (Consenso Fiscal 2021)
• Concordia, Dirección de Rentas

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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