Gross income tax in Formosa Province

Key rules

A. Legal architecture in 2026

Two warnings about the consolidated texts on the agency website:

1. The consolidated LI still prints, in art. 54, an old minimum tax table keyed to rates of 3%, 4.10%, 5.50%, 7.50% and 15% with peso amounts from ARS 75 to ARS 3,000. Those amounts were replaced by ministerial and ATP resolutions (the latest is RG 05/2026), and the 7.50% rate no longer exists after Law 1682 set financial services at 7%. Do not rely on the printed table (unconfirmed).
2. The consolidated LI prints art. 63 in its old wording (powers given to the Ministry); Law 1747 art. 2 moved that power to the ATP. The consolidated text therefore predates 30 December 2025.

B. Taxable event and Formosa specific inclusions

The tax falls on the habitual exercise, for consideration, of trade, industry, professions, services and any other onerous activity in Formosa, whatever the result and the nature of the person (CF art. 220). Habituality, once acquired, is not lost when the activity becomes periodic or discontinuous (CF art. 220, last paragraph). The following are taxed even if sporadic (CF art. 221):

• liberal professions (a);
• the mere purchase of agricultural, forestry and livestock products, "frutos del país", minerals and hydrocarbons to industrialise them or sell them outside Formosa, and the dispatch of unbilled hydrocarbons out of the province for later sale (b). This catches out of province buyers of cattle, cotton, timber and charcoal who never sell inside Formosa;
• subdivision and sale of land, sale and rental of real estate, with exceptions for owners renting up to three units below a threshold set by the agency, sale of homes more than two years after deed, and small subdivisions (c);
• agricultural, livestock, mining, forestry, fishing and hydrocarbon exploitation and their complementary services (d);
• the sale of goods that enter the province by any means (e);
• intermediation for commissions (f), money lending (g), free or unpriced loans of real estate used in a business (h), and occasional activities by unregistered persons (i).

Not taxed (CF art. 223): employment income, public office, international transport by foreign companies with treaty reciprocity, exports of goods to third countries under national customs rules (but not connected transport, loading, storage and similar), board fees and pensions. The CF list does not mention exports of services (unconfirmed).

C. Base, deductions and timing

• Base: gross income accrued in the period (CF art. 227). Accrual rules in CF art. 244: goods on invoice or delivery, whichever first; works on certificate, collection or invoice; services on invoice or completion.
• Not part of the base (CF art. 232): VAT debit and excise taxes for registered taxpayers, capital returned in financial operations, reimbursements to commission agents, state subsidies, export refunds, sale of fixed assets, and payments to members of agricultural cooperatives.
• Deductions (CF art. 246): returns, discounts and rebates, bad debts with listed indicators, returned containers. No other deductions.
• Margin bases (CF art. 233): buy and sell margin for listed activities; used vehicles at 4.10% on the margin (LI art. 52(b)).
• Several activities: each must be reported separately; if not, the highest rate applies to all income with a tax not lower than the sum of minimums (CF art. 251). Complementary activities, including financing, follow the main activity's rate.
• Primary products ("frutos del país") pay at each commercialization; any intermediary must withhold and is jointly liable; the base is the higher of the real price and the minimum fiscal values set by the agency; the products may not leave Formosa without proof of payment; and producers under this rule need not file returns or pay the minimum tax (LI art. 56). The current minimum values for livestock, crops, forestry products, freight and others are in RG 17/2024 Annex I (in force 1 June 2024), extended for rice by RG 36/2025 (BO 26 December 2025). Examples: steer (novillo) ARS 379,054.40 per head, calf ARS 242,594.81, breeding cow ARS 379,054.40, raw cotton ARS 224,397.60 per tonne, cotton fibre ARS 735,739.06 per tonne (RG 17/2024 Annex I).

D. Rates

LI art. 50 sets the general rate at 3%. LI art. 51 (as replaced by Law 1682) sets special rates. RG 09/2026 assigns each NAES code a treatment: "GAG" (general rate), "GAE" (special rate) or "Exento", with a reference number explaining when each line applies. Many primary and industrial codes appear three times: at the special rate (sales not to final consumers), exempt (only if the exemption has been granted) and at 3% (sales to final consumers). The annex prints 0.75% rounded as "0,8%"; the reference table confirms 0.75% (RG 09/2026, references 1 and 2).

Key references of RG 09/2026:

• Ref. 1: 0.75%, only for sales not made to final consumers (LI art. 51(2)).
• Ref. 2: 0%, only for primary activity income under the CF art. 247(m) exemption granted in advance under CF art. 112; does not cover sales to final consumers, except producers registered with PAIPPA (the provincial small producer institute).
• Ref. 3: 3%, only for sales to final consumers (LI art. 50).
• Ref. 4: 1.5%, industrial sales not to final consumers (LI art. 51(3)).
• Ref. 5: 0%, industrial income under the CF art. 247(n) exemption granted in advance; not for final consumer sales.
• Ref. 9: 0% for low cost housing construction under CF art. 247(ñ) when granted.
• Ref. 10: 15% for new vehicles sold by dealers represented by ACARA "while the court injunction that prevents determining the base" under CF art. 235 is in force (LI art. 56, last paragraph; Law 1645 art. 8).
• Ref. 30: 0% under Law 1608 (call and data centres) when granted.

E. Minimum tax

Every taxpayer pays at least a monthly minimum (LI art. 54 and 55; CF art. 225 requires paying the minimum on registration). For 2026 the amounts are in RG 05/2026 Annex I, effective from the January 2026 period (RG 05/2026 art. 2). The ATP raised the 2025 amounts (set by Ministerial Resolution 295/2025) by 31.5%, the INDEC inflation figure for 2025 cited in its recitals, and raised the income brackets for "general activities" by the same percentage. See Table 2. Producers taxed under LI art. 56 are not obliged to pay the minimum (LI art. 56, fourth paragraph), although RG 05/2026 lists a minimum for "primary and secondary production" (unconfirmed).

F. The 20% compliance discount

Taxpayers who are compliant with all taxes administered by the agency and pay their monthly returns on time, in cash and in strict relation to all their income get a 20% discount on the tax determined, under conditions set by the agency, which must take the fiscal risk categories into account (LI art. 53 as replaced by Law 1691, sanctioned 2 July 2020). Taking the discount without meeting the conditions exposes the taxpayer to penalties and loss of the discount. Other norms remove the discount if the taxpayer fails to pay the control post prepayment (RG 50/2020 art. 7) or fails to report perceptions suffered in the right field of the return (RG 23/2014 art. 10). The agency's implementing rule for LI art. 53 was not found in the sources (unconfirmed).

G. Exemptions

CF art. 247 lists the exemptions. The ones that matter most to business:

How exemptions work in Formosa:

1. They are granted on request, run from the date of the request and remain while conditions hold; the beneficiary must report changes within 10 days (CF art. 112). Only exemptions for the national, provincial and municipal states apply automatically.
2. Exemption resolutions last two years from grant (RG 01/2013 art. 2). There is a tension with CF art. 112, which says exemptions last while conditions do not change (unconfirmed).
3. Exempt taxpayers must still file monthly and annual returns, except primary producers under LI art. 56 (RG 01/2013 art. 4).
4. For exemptions (m), (n), (ñ) and (s), the income must come from operations inside Formosa or from goods produced or processed totally or partly in Formosa (RG 01/2013 art. 5).
5. For manufacturing (n), the agency's procedure guide requires registration in the Registro Industrial de la Provincia de Formosa and the title or lease of the plant with stamp tax paid. Fee: 2 UT for the request note (ATP procedure guide; source RG 01/2013).
6. Small primary producers (up to 15 hectares of crops; 150 hives; 10 hectares of new forest or 50 hectares of forest management; up to 200 head of cattle, 100 breeding cows and 600 hectares) are listed by the provincial production ministry and get a certificate of exemption (RG 35/2017 art. 1 to 4). CF art. 262 bis made PAIPPA and the ministry responsible for requesting the exemption for them.

The Ministry regulation that CF art. 247(m) and (n) refer to was not in the sources (unconfirmed).

H. Registration: local or Convenio Multilateral

• Local taxpayers (activity only in Formosa) register with form F-600/A (individuals) or F-600/B (companies), with ARCA registration, ID, company documents and proof of address, signed before the official, and pay the minimum tax on registration (ATP procedure guide, citing RG 49/2016; CF art. 225). Changes go on F-600/C within 10 days; failure costs 80 UT (ARS 80,000) under LI art. 59(3)(c). An online activity registration procedure exists since RG 35/2018 (unconfirmed).
• Multilateral taxpayers follow the CM (CF art. 254 and 255). Since 1 August 2022, CM taxpayers with head office in Formosa register and update data through the Comisión Arbitral's Padrón Federal (RUT), without confirmation by the agency (RG 21/2022 art. 1, applying RG CA 05/2019 and 07/2022).
• Electronic tax domicile is required for most online services, including all exclusion requests (RG 14/2019 art. 1; RG 03/2020 art. 1; RG 18/2016).
• Cessation: online through "Cese total de actividades en línea", with all returns filed, no debt, ARCA cessation and the municipal licence cancelled (RG 36/2017; ATP procedure guide).

I. Withholding, perception and collection regimes

See Table 3 for rates. Key rules:

SIRCREB (bank accounts). Formosa's bank collection regime is RG 25/2018, in force 1 June 2018, which joined SIRCREB (RG CA 104/2004) and repealed the older RG 62/2002 regime (RG 25/2018 art. 14 and 22). It applies to credits in pesos and foreign currency in accounts of taxpayers on the monthly list, including unregistered persons the agency puts on the list (art. 4). Rate: 1% for local taxpayers (art. 7); for CM taxpayers 0.80% general, 1%, 1.50% or 2% if the main activity is in Annexes II, III or IV, and 0.10% to 0.70% for the CM special regimes (art. 8). Exempt persons (only exempt activities), pure exporters and holders of an exclusion certificate are not collected (art. 5). Excluded credits include salaries, own account transfers (except by cheque), export proceeds and VAT refunds on card sales (art. 6). Since RG 11/2024, only banks that pay gross income tax in Formosa and have branches there act as agents under the provincial rule (RG 25/2018 art. 3 as replaced).

SIRCUPA (payment accounts). Since 1 October 2022, the same rules and rates apply to credits in payment accounts at payment service providers (RG 24/2022 art. 1, 7 and 11).

SIRTAC (cards and payment aggregators). Formosa joined SIRTAC by RG 63/2021 (BO 6 December 2021). Agents are card and payment system operators that pay tax in Formosa (art. 3). Rates are set per taxpayer from the last six returns (art. 9) and published in the monthly padrón on the 20th of the prior month (art. 7). Sellers not in the padrón with a store in Formosa suffer 3%; online sellers not in the padrón suffer 3% if, in a calendar month, they receive 10 or more payments totalling ARS 200,000 or more from Formosa buyers (art. 4 as replaced by RG 28/2024, from 1 September 2024). Taxpayers registered elsewhere without Formosa in their CM registration suffer 1.50% labelled "Retención por falta de alta Jurisdicción Formosa" (art. 5). Since RG 08/2026 (BO 24 February 2026), tips that are identified separately are excluded from the base.

Withholding (RG 28/1997). Designated agents withhold on payments to suppliers. The base text of RG 28/1997 was not available on the agency site. Known amendments: no withholding on payments of ARS 5,000 or less (RG 28/1997 art. 6 as replaced by RG 49/2022, from 1 February 2023); higher rates for risk taxpayers (RG 72/2020 art. 3).

Perception (RG 23/2014). Designated agents add a perception on sales and services to buyers active in Formosa: 2% for registered local taxpayers, 1% for CM taxpayers who show Formosa in their CM 01 or CM 02, 3% for unregistered buyers (art. 6). Not perceived: exempt persons, buyers acting wholly outside Formosa, CM taxpayers with a Formosa coefficient under 0.10, final consumers, and purchases of fixed assets declared as such on the invoice (art. 2 and 3). Sector regimes exist for fuel (RG 27/2000) and medicines (RG 33/1999); exclusion for both can be requested online from 1 September 2026 (RG 29/2026 and RG 30/2026).

Prepayment at road control posts. The ATP runs fixed and mobile control posts on the routes into the province (CF art. 42 and 43; RG 24/2018). Goods bought by taxpayers based in the departments of Pilcomayo, Pirané, Patiño and Matacos (RG 50/2020, from 15 October 2020) and Formosa, Laishí, Pilagás, Bermejo and Ramón Lista (RG 35/2021, from 1 September 2021) pay a prepayment of 2% of the invoice value (or the agency's minimum reference value, if higher) net of VAT, on form F.70/B, credited in the return of the month (RG 50/2020 art. 4 to 6). Not applicable to fixed assets, to goods whose invoice shows a Formosa perception, and to goods sent to Clorinda taxpayers for re export through the Clorinda customs office if the buyer obtained an exclusion (RG 50/2020 art. 3). From 8 June 2026 the rate rises to 3% for risk taxpayers and 4% for high risk and unregistered ones (RG 24/2026 art. 3 and 4). The minimum reference values for goods entering the province are in RG 18/2026 Annex I (from 17 April 2026).

Unregistered senders. Since RG 27/2026 (BO 14 August 2026), goods sent by sellers not registered in Formosa pay 3% at control posts, creditable once the sender registers (art. 1 to 5). The ATP states that refusal to pay does not allow it to hold goods, vehicles or people (art. 7); it opens an infraction file for failure to register (CF art. 42(d)), waived if the sender registers within 10 days (art. 6).

Tours de compras. Holders of goods bought on shopping tours whose quantity suggests resale pay a prepayment of 20 UT (ARS 20,000) if registered and 50 UT (ARS 50,000) if not; the tour operator must file form F-1510 at the control post on exit or face a 280 UT fine (RG 33/2024 art. 1 to 3, from 1 December 2024).

Risk categories. The agency rates taxpayers monthly as "Category A, with fiscal risk" or "Category B, high fiscal risk" on objective parameters (CF art. 7(21), added by Law 1690; RG 46/2020; new parameters on missed control post prepayments in RG 12/2024). Agents must check the category before acting and apply higher rates (RG 72/2020, from 1 March 2021). Disagreement is filed through "Mis Trámites" and answered in 10 working days (RG 46/2020 art. 4).

Suspended agents. Since RG 11/2026 (BO 10 March 2026) the ATP can suspend for at least 30 days any agent that fails to pay declared amounts within 5 working days of the due date. Amounts collected by a suspended agent cannot be credited by the taxpayer (art. 4). Taxpayers must check the "Agentes Suspendidos" list on the ATP site.

J. Credit balances: how to get money back

1. Carry forward. Credits from SIRCREB, perceptions and SIRTAC can be carried to later months, even across fiscal years (RG 25/2018 art. 10; RG 23/2014 art. 11; RG 63/2021 art. 10).
2. Temporary exclusion from SIRCREB (local taxpayers). If credits cannot be absorbed in the next three advances, apply online ("Solicitud de Exclusión al Régimen de Recaudación Bancaria") showing the credit in the last return and no debts or formal defaults. Term: up to 12 months, computed by projecting the average tax of the last six months (RG 25/2018 art. 10; RG 14/2019). Requests filed in the first half of a month take effect on the 1st of the next month; in the second half, on the 1st of the month after (RG 14/2019 art. 2).
3. Temporary exclusion from withholding and perception. Online application for local and CM taxpayers with the same three advance test; term up to 6 months; the certificate has a QR code that agents must validate (RG 03/2020 art. 1 to 4). Same application for fuel and medicine perceptions from 1 September 2026 (RG 29/2026; RG 30/2026).
4. SIRTAC. Exclusions are reflected in the monthly padrón; holders of a valid non withholding certificate are excluded (RG 63/2021 art. 6(b)) (unconfirmed).
5. Compensation. The agency may compensate credits against debts of any provincial tax, interest first, then fines, then tax (CF art. 63). Taxpayers may compensate credits from corrected returns with new returns of the same tax.
6. Repetition (refund claim). File a claim with all evidence; the agency must rule within 60 days; the ruling becomes final 10 days after notice unless appealed (CF art. 76 to 80). Refunds carry updating from the claim to the ruling (CF art. 79). The refund action prescribes in five years for registered taxpayers (CF art. 107). Public bodies paying refunds must first check that the taxpayer's fiscal situation is "regularizada" (RG 34/2024 art. 2).
7. Wrong bank collections are returned by the bank under RG CA 104/2004 Annex I, unless already used by the taxpayer (RG 25/2018 art. 12).

K. Industrial promotion and other incentives

• Manufacturing exemption (CF art. 247(n)), see section G. This is Formosa's main industrial incentive in the gross income tax. A separate provincial industrial promotion statute was not found in the sources (unconfirmed).
• Call, contact and data centres: 100% exemption from gross income and stamp tax for eight years, then tapering (80% in year 9, 60% in year 10, further steps in the law) (Law 1608 art. 2, BO 6 May 2014). RG 09/2026 lists codes 822001 and 822009 as exempt under reference 30.
• Knowledge economy: Formosa adhered to the national regime of Laws 27.506 and 27.570; beneficiaries get fiscal stability: their provincial tax burden cannot rise above the level at the date of application (Law 1702 art. 1 and 2, BO 28 December 2020) (unconfirmed).
• Hydrocarbons: expressly outside the primary production exemption (CF art. 247(m)). Crude oil extraction (NAES 061000) appears in RG 09/2026 only at 0.75% (non consumer sales) or 3%; refining is 0.50% (LI art. 51(1)).

L. Small taxpayers

• No provincial simplified regime was found in force. Law 1510 (the old simplified regime) is listed as repealed by CF art. 263(c), although the agency website still lists it among its laws.
• Small businesses therefore pay under the general regime, with the 2026 tiered minimums of RG 05/2026 as the floor.
• Whether Formosa has a "monotributo unificado" agreement with ARCA was not found in the sources (unconfirmed).
• Small primary producers and PAIPPA producers are exempt (RG 35/2017; CF art. 247(m) and 262 bis).
• Under SIRTAC, sellers whose card sales in six months stay under half of the annual Monotributo category D limit are excluded from the padrón (RG 63/2021 art. 6(c)) (unconfirmed).

M. Penalties and interest

• Late filing: automatic fine without prior notice (CF art. 40): 40 UT (ARS 40,000) (LI art. 59(1)).
• Formal duties: fines in UT under LI art. 59 (Table 5). Paying the fine and fixing the default within 10 days of notice halves items 1 to 11 and erases the record (LI art. 59, after item 11).
• Invoicing, books, transport of goods without documents, failure to register: fine of 500 UT (ARS 500,000) (LI art. 59(12)) and closure for 3 to 10 days, doubled on repeat within two years (CF art. 42). Goods moved without documents can be held or seized (CF art. 43).
• Not stopping at a control post: 2,500 UT (ARS 2,500,000), with carrier and driver jointly liable (LI art. 59(13), added by Law 1611).
• Omission: 50% to 100% of the tax not paid, also for agents who fail to act (CF art. 50). Reduced to 30% of the minimum if the taxpayer accepts the adjustment and pays within 10 days of notice of the inspection's differences (CF art. 53(a)); a further reduction applies with a payment plan (CF art. 53(b)).
• Fraud: 2 to 10 times the tax, including agents holding collected tax after the due date (fraud presumed) (CF art. 51 and 52).
• Interest: 3% per month, 4% once a collection suit is filed (LI art. 60). Under CF art. 65 as rewritten by Law 1747, the rate is set in the LI, may not exceed twice the lending rate of Banco de Formosa S.A., and the ATP may change it (LI art. 61).
• Agents paying late: surcharges on the amount collected of 2% (up to 5 days), 10% (to 30), 20% (to 60), 30% (to 90), 40% (to 180) and 60% (over 180 days), plus interest (CF art. 66).
• Payment plans: up to 36 monthly instalments, minimum instalment from 10 to 60 UT by length; financing interest 0% up to 3 instalments, 2% a month up to 6, 3% up to 12, 4% up to 18, 5% up to 24 and 6% up to 36 (RG 09/2024 Annex I art. 3, as amended by RG 04/2026, BO 16 January 2026).
• Criminal tax law: Formosa adhered to the national criminal tax regime, with provincial courts competent also for CM taxpayers (Law 1591 art. 1 and 2).

N. Limitation period

• Ten years for unregistered taxpayers or those who never filed (CF art. 106); five years for registered taxpayers and for refund claims (CF art. 107), counted from 1 January of the following year.
• Interruption by acknowledgement, waiver, collection suit or any act aimed at collection, including notice of the start of an audit (CF art. 108).
• Suspension for one year during determination or collection procedures, from a penalty resolution, and while taxable events were not known to the agency (CF art. 109 as replaced by Law 1733 art. 17). The national debate on whether provinces may set limitation periods different from the Civil Code is covered in the national overview.

O. Sector notes

• Livestock. Cattle breeding (NAES 014113), fattening (014114), pedigree breeding (014121) and dairy (014610) pay 0.75% on non consumer sales, 3% on sales to final consumers, or 0% if the CF art. 247(m) exemption is granted (RG 09/2026). Sales through auctioneers and consignees are taxed at each commercialization with the intermediary withholding (LI art. 56). Livestock auctioneers keep a register, including electronic auctions (RG 28/2020) (unconfirmed). Commissions of livestock intermediaries pay 4.10% (NAES 461031, RG 09/2026).
• Cotton. Growing (011501) at 0.75%, 0% if exempt; ginning (131110) at 1.5%, 0% if the manufacturing exemption is granted, which CF art. 247(n) expressly extends to gins on fibre and seed. Minimum values for raw cotton, fibre and seed are in RG 17/2024.
• Forestry and sawmills. Native and planted forest extraction (022010, 022020) at 0.75% or 0% if exempt; sawmills (161001, 161002) at 1.5% or 0% if exempt. Small forestry producers qualify under RG 35/2017.
• Oil (Palmar Largo). Hydrocarbon exploitation is taxed (CF art. 221(d)) and cannot be exempt (CF art. 247(m)). some secondary summaries mentions the Palmar Largo area; nothing in the sources describes the field, the operator or any special arrangement (unconfirmed). Consenso 2021 leaves hydrocarbon rates to Law 23.966 Title III and the Hydrocarbons Law (see the national overview).
• Border trade at Clorinda. The ATP runs a control post on the Route 86 access to Clorinda ("Clorinda Ruta 86", RG 31/2025; online cash desk at km 1,296 of Route 86, access to Clorinda, RG 32/2017). Goods bought outside the province pay the 2% prepayment unless they are destined for export through the Clorinda customs office and the buyer obtained an exclusion (RG 50/2020 art. 3(c)). Exports of goods are not taxed (CF art. 223(d)) and export proceeds are excluded from SIRCREB (RG 25/2018 art. 6(6)). Shopping tours pay a fixed prepayment (RG 33/2024).

P. Municipal fees

Municipalities in Formosa (Formosa city, Clorinda and others) charge their own commerce and industry fees (unconfirmed). The text of CF art. 221 replaced by Law 1644 said municipalities would not license occasional activities without the provincial estimate and payment; the current text no longer says so. Neither the Clorinda nor the Formosa city tariff ordinances were in the sources. For the federal limits, CM art. 35 and Supreme Court case law, see /guide/taxes/municipal-fees/.

Q. Consenso Fiscal compliance

• Ratifications found: Consenso Fiscal 2019 (Law 1692, sanctioned 2 July 2020, BO 6 July 2020) and Consenso Fiscal 2020 (Law 1708, sanctioned 18 November 2021, BO 29 November 2021). Formosa also adhered to the amended federal fiscal responsibility regime (Law 1670, 2018). Ratification laws for Consenso 2017 and Consenso 2021 were not found in SAIJ, whose Formosa coverage in the sources ends in late 2021 (unconfirmed). The Consenso 2017 annex lists lawsuits by Formosa against the national state that were to be withdrawn, which suggests Formosa took part in that pact (unconfirmed).
• Rates against Consenso 2021 caps: see Table 6. Most rates are at or under the caps. The 15% rates on transient hotels and nightclubs, and the 15% transitional rate on new vehicle dealers (LI art. 56), exceed the caps for hotels and restaurants (4.5%) and commerce (5%), unless those activities fall outside the capped lines (unconfirmed).
• Exports and nexus: goods exports are untaxed (CF art. 223(d)); service exports are not mentioned (unconfirmed).
• Contested points. Two Formosa rules may conflict with the spirit of the pacts and with constitutional limits on discrimination between provinces: (1) the exemption for primary and manufacturing activities only for income from goods produced in Formosa (RG 01/2013 art. 5); (2) the control post prepayment on goods entering the province from other provinces (RG 50/2020, 35/2021). Both are in force; no court decision on them was found in the sources. A taxpayer from another province who is hurt by them should take advice before paying under protest.
• SIRTAC and Padrón Federal: Formosa joined SIRTAC (RG 63/2021) and the CM Padrón Federal for CM taxpayers with head office in Formosa (RG 21/2022), as Consenso 2021 clause PRIMERA(d) asked.

Step by step

1. Classify each activity in the RG 09/2026 nomenclator and note whether you sell to final consumers. Check the conversion table (RG 09/2026 Annex II) if you were registered under the old codes.
2. Decide local or CM. If you operate only in Formosa, register locally. If you also sell or operate in other provinces, register under the CM through the Padrón Federal; if your head office is in Formosa, all CM procedures are done there without ATP confirmation (RG 21/2022).
3. Register with ARCA first, then file F-600/A or F-600/B at the ATP (or the RUT for CM), with ID, company documents and proof of address, and pay the first minimum (CF art. 225). Constitute the electronic tax domicile (RG 18/2016).
4. If you are a primary producer or manufacturer, apply for the exemption at once (CF art. 247(m) or (n); RG 01/2013). It runs only from the date of the request (CF art. 112). Manufacturers need the Registro Industrial certificate. Diary the two year expiry (RG 01/2013 art. 2).
5. Check your status in the SIRCREB and SIRTAC padrones and your risk category on the ATP site every month (RG 46/2020 art. 3). Dispute a wrong category through "Mis Trámites".
6. Organise logistics: carry invoices for every load entering Formosa (RG 26/2020), pay the control post prepayment on F.70/B or ask suppliers registered as perception agents to perceive (that removes the prepayment, RG 50/2020 art. 3(b)).
7. File and pay monthly by the RG 35/2025 dates, deducting withholdings, perceptions, SIRCREB, SIRCUPA, SIRTAC and prepayments in the proper fields (RG 23/2014 art. 10; RG 63/2021 art. 10). Take the 20% discount only if you meet LI art. 53.
8. Watch your agents: do not accept collections by suspended agents (RG 11/2026 art. 4).
9. Recover excess credits: if credits will not be absorbed in three months, apply online for exclusion (RG 14/2019; RG 03/2020), then compensation (CF art. 63) or repetition (CF art. 76).
10. File the annual return by 30 June 2026 for fiscal 2025 (RG 35/2025 art. 2 and 3).

Cost to do it. Registration: no fee found in the sources besides paying the first monthly minimum (from ARS 3,322.32 / US$ 2.12 to ARS 87,067.73 / US$ 55.67, RG 05/2026) (unconfirmed). Exemption request: 2 UT (ARS 2,000 / US$ 1.28) for the request note. No minimum capital. Timing: exemption effective from the date of filing (CF art. 112); SIRCREB exclusion effective on the 1st of the next or the following month (RG 14/2019 art. 2); risk category disputes answered in 10 working days (RG 46/2020 art. 4); refund claims ruled within 60 days (CF art. 78). Expect in practice one to three months to register and obtain an exemption (unconfirmed).

Costs and timelines

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

Source: LI art. 50 to 52; RG 09/2026 Annex I and references. "Exempt" lines apply only if the CF art. 247 exemption was granted in advance.

Table 2. Monthly minimum tax 2026 (RG 05/2026 Annex I)

The brackets are expressed in ARS 3,945,000 (US$ 2,522.54), 7,890,000 (US$ 5,045.08), 15,780,000 (US$ 10,090.16) and 31,560,000 (US$ 20,180.32) of the prior year's annual base.

Table 3. Collection regimes and rates

Note on RG 72/2020: the risk rates for perception in art. 4 (3% and 4.5%) and for withholding in art. 3 (3.5% and 5%) are the figures printed in the resolution; RG 23/2014 itself sets 3% for unregistered buyers, while RG 72/2020 sets 5% for "not registered in Formosa" (unconfirmed).

Table 4. Deadlines 2026

Local taxpayers (all CUIT endings, RG 35/2025 Annex I, BO 23 December 2025). Due dates falling on non working days move to the next working day (RG 35/2025 art. 7).

Other dates:

Table 5. Penalties and key amounts (UT = ARS 1,000 from 5 January 2026)

Items 1 to 11 are halved if paid and fixed within 10 days of notice (LI art. 59).

Table 6. Formosa rates against Consenso 2021 caps

Table 7. Timeline of Formosa norms

Worked examples

All figures are illustrations. Prices are assumptions; rates and amounts come from the norms cited. USD at ARS 1,563.90 (unconfirmed).

Example 1. A cattle producer near Pirané, local taxpayer (May 2026 advance)

Facts. A family company breeds and fattens cattle (NAES 014113 and 014114) on its own land in Formosa. In May 2026 it sells 80 steers to a meat packer in Formosa (not a final consumer) at an assumed ARS 1,450,000 per head (unconfirmed). All proceeds are paid into its bank account in Formosa. The company is registered as a local taxpayer and is not rated as a fiscal risk. Over 2026 it expects to sell 400 head at the same price.

Step 1. Base. Real price: 80 × 1,450,000 = ARS 116,000,000 (US$ 74,173.54). The minimum fiscal value for steers is ARS 379,054.40 per head (RG 17/2024 Annex I), so the floor would be ARS 30,324,352 (US$ 19,390.21). The higher figure, the real price, is the base (LI art. 56).

Step 2. Scenario A: exemption granted under CF art. 247(m). Tax: ARS 0. Exempt taxpayers must file monthly and annual returns, but RG 01/2013 art. 4 relieves primary producers covered by LI art. 56 of that duty. Because it only has exempt activity, it should not be on the SIRCREB list (RG 25/2018 art. 5(b)). Cost: ARS 2,000 for the request note, renewal every two years.

Step 3. Scenario B: no exemption. Rate 0.75% (LI art. 51(2); RG 09/2026 ref. 1).

The return is due 22 June 2026 (RG 35/2025 Annex I). Nothing is payable; the credit carries forward (RG 25/2018 art. 10).

Step 4. The structural problem. SIRCREB at 1% is higher than the 0.75% rate, so a producer that banks all its sales accumulates credit every month. Over the year: tax ARS 4,350,000 (US$ 2,781.51), or ARS 3,480,000 (US$ 2,225.21) with the discount, against SIRCREB of ARS 5,800,000 (US$ 3,708.68): a trapped credit of ARS 1,450,000 to 2,320,000 (US$ 927.17 to 1,483.47). If the company were rated "with fiscal risk", SIRCREB would be 2% (RG 72/2020 art. 5) and May alone would trap ARS 2,320,000 (US$ 1,483.47) against ARS 870,000 of tax.

Step 5. Remedy. Once the credit cannot be absorbed in the next three advances, apply online for SIRCREB exclusion, showing the credit in the last return and no debts (RG 25/2018 art. 10; RG 14/2019). The term (up to 12 months) is the credit divided by the average monthly tax of the last six months. Better: apply for the exemption, which removes both the tax and SIRCREB.

Step 6. Final consumer sales. If the company sold some animals or meat directly to consumers, those sales pay 3% (LI art. 50; RG 09/2026 ref. 3). On the same ARS 116,000,000 that would be ARS 3,480,000 (US$ 2,225.21), and the exemption would not cover them unless the producer is a PAIPPA member (CF art. 247(m)).

Example 2. A minimarket in Clorinda competing with shops across the border (September 2026 advance)

Facts. A minimarket in Clorinda (NAES 471130, general rate 3%) is a local taxpayer, compliant, not a risk taxpayer. Its prior year base exceeded ARS 31,560,001, so its monthly minimum is ARS 87,067.73 (RG 05/2026). In September 2026:

• Net sales (without VAT): ARS 45,000,000: ARS 27,000,000 paid by card or QR through aggregators, ARS 10,000,000 by bank transfer, ARS 8,000,000 in cash.
• Purchases of ARS 30,000,000 (without VAT) from Corrientes and Buenos Aires: ARS 12,000,000 from a distributor designated as Formosa perception agent, ARS 18,000,000 from suppliers who are not agents, entering by truck through the Route 86 control post.
• SIRTAC padrón rate assumed at 1%.

Step 1. Tax. 45,000,000 × 3% = ARS 1,350,000 (US$ 863.23). It exceeds the minimum. With the 20% discount (LI art. 53): ARS 1,080,000 (US$ 690.58).

Step 2. Credits.

The goods from the perception agent are not subject to the control post prepayment because the invoice shows the Formosa perception (RG 50/2020 art. 3(b)).

Step 3. Balance. Without discount: 1,350,000 minus 970,000 = ARS 380,000 (US$ 242.98). With discount: 1,080,000 minus 970,000 = ARS 110,000 (US$ 70.34). Due 20 October 2026 (RG 35/2025).

Step 4. The double collection risk. The SIRCREB exclusion list (RG 25/2018 art. 6) does not exclude card settlements credited to the bank account. If the card operator settles the ARS 27,000,000 into the shop's bank account after SIRTAC, SIRCREB may take another 1%, ARS 270,000 (US$ 172.65). Credits would then be ARS 1,240,000 (US$ 792.89) and, with the discount, the shop would carry a credit of ARS 160,000 (US$ 102.31) (unconfirmed).

Step 5. If the shop becomes a risk taxpayer. One or two missed control post prepayments put it in Category A (RG 12/2024). From 8 June 2026 the prepayment would be 3% (ARS 540,000 / US$ 345.29) (RG 24/2026), SIRCREB 2% and SIRTAC per padrón; and the shop would lose the 20% discount (RG 50/2020 art. 7; LI art. 53).

Step 6. The cross border angle. Customers who cross to Paraguay and come back with goods in quantities that suggest resale pay a prepayment of 20 UT (ARS 20,000) if registered or 50 UT (ARS 50,000) if not (RG 33/2024). Formal resellers compete against that, while bearing 3% of sales plus collections at every step. A shop that also exports goods through Clorinda customs is not taxed on those exports (CF art. 223(d)), can ask for exclusion from the control post prepayment for goods bought for export (RG 50/2020 art. 3(c)), and its export proceeds are excluded from SIRCREB (RG 25/2018 art. 6(6)). Municipal fees in Clorinda come on top (unconfirmed).

Annual view. At this level the shop's annual tax is ARS 16,200,000 (US$ 10,358.72) before the discount.

Practical traps

1. "Exempt" is not automatic. The nomenclator shows a 0% line for most primary and industrial codes, but you only qualify after a granted request (CF art. 112; RG 09/2026 ref. 2 and 5). Filing at 0% without a grant is omission (CF art. 50).
2. Exemptions expire after two years (RG 01/2013 art. 2). Diary the renewal.
3. Exemptions cover only Formosa production (RG 01/2013 art. 5) and never final consumer sales (CF art. 247(m) and (n)).
4. SIRCREB at 1% exceeds the 0.75% primary rate. Producers who are not exempt will accumulate credits. Apply for exclusion early.
5. Risk categories raise every collection rate. One unpaid control post prepayment is enough to be rated (RG 12/2024). Check your category monthly.
6. Collections by suspended agents are lost (RG 11/2026 art. 4). Check the list before accepting perceptions.
7. Unregistered sellers from other provinces suffer 3% at control posts (RG 27/2026), 3% SIRTAC on Formosa store sales, 1.50% if registered in CM without Formosa (RG 63/2021 art. 5), and 3% to 5% perception.
8. The website's consolidated LI is outdated in art. 54 and art. 63. Use RG 05/2026 for minimums.
9. Do not take the 20% discount if any provincial tax is unpaid or a return is late (LI art. 53; RG 23/2014 art. 10).
10. Control posts can impose 2,500 UT fines for not stopping (LI art. 59(13)) and seize goods without documents (CF art. 43). RG 27/2026 art. 7 says refusal to pay the unregistered sender prepayment does not by itself allow detention; that limit does not cover missing invoices.
11. Mixed activities: if you do not split income by activity, the highest rate applies to everything (CF art. 251).
12. Buyers of Formosa produce who take it out of the province are taxpayers even without local sales (CF art. 221(b)).
13. October 2026 CM dates differ between RG 35/2025 and RG CA 11/2026; file by the earlier date if unsure.
14. Ratification gaps. Do not assume the Consenso 2021 caps bind Formosa until the ratification law is confirmed.

Recent changes

• 1 September 2026: online exclusion from fuel and medicine perception regimes (RG 29/2026; RG 30/2026).
• 14 August 2026: 3% prepayment on goods from unregistered senders; RG 47/2020 repealed (RG 27/2026).
• 8 June 2026: control post prepayment raised to 3% and 4% for risk and unregistered taxpayers (RG 24/2026).
• 17 April 2026: new reference values for goods entering the province (RG 18/2026).
• 10 March 2026: 2026 nomenclator on the Comarb NAES ordering (RG 09/2026); suspension of defaulting agents (RG 11/2026).
• 24 February 2026: SIRTAC base excludes identified tips (RG 08/2026).
• 3 February 2026: minimum tax raised 31.5% from January 2026 (RG 05/2026).
• 16 January 2026: payment plan interest cut to between 0% and 6% a month (RG 04/2026).
• 5 January 2026: UT raised from ARS 800 to ARS 1,000 (RG 01/2026).
• 30 December 2025: Law 1747 rewrote CF art. 65 (interest capped at twice Banco de Formosa's lending rate) and gave the ATP power over interest rates and minimums.
• 23 December 2025: 2026 calendar (RG 35/2025).
• 1 December 2024: tours de compras prepayment (RG 33/2024).
• 1 September 2024: SIRTAC thresholds for online sellers (RG 28/2024).
• 2024: the DGR became the ATP (Law 1733); RG 11/2024 limited SIRCREB agents; RG 17/2024 updated minimum fiscal values.

Pending changes

• Interest rate: whether the ATP will use its new power (LI art. 61 as amended by Law 1747) to change the 3% monthly rate (unconfirmed).
• Consolidated texts: an updated consolidated CF and LI reflecting Laws 1733 and 1747 has not been published on the agency site (unconfirmed).
• Consenso Fiscal 2021 ratification and any later pact (unconfirmed).
• 2027 minimums and UT: by the pattern of RG 01/2026 and RG 05/2026, new values are likely in January 2027 (unconfirmed).
• Comarb changes: the NAES ordering of RG CA 19/2025 may be updated again; Formosa adhered to it as a whole (RG 09/2026 art. 1).
• National reforms affecting provincial taxes are covered in the national overview.

FAQ

1. Is there a Ley Impositiva 2026 in Formosa? No. Formosa's tariff law, Law 1590, is permanent and has been in force since 1 January 2013 (LI art. 64). Rates were last changed by Law 1682 (2019). For 2026 the agency updated the minimums (RG 05/2026), the UT (RG 01/2026) and the nomenclator (RG 09/2026).

2. What is the general rate? 3% (LI art. 50). Special rates range from 0.50% to 15% (LI art. 51).

3. Do farmers and ranchers pay gross income tax? At 0.75% on sales not made to final consumers, unless they obtain the CF art. 247(m) exemption, which drops the rate to 0%. Sales to final consumers pay 3%. Small producers and PAIPPA members are exempt (RG 35/2017; CF art. 262 bis). Hydrocarbon production cannot be exempt.

4. Is manufacturing exempt? Yes, if the CF art. 247(n) exemption is granted and the goods are made in Formosa (RG 01/2013 art. 5), excluding final consumer sales and construction. Cotton gins and meat packing plants are expressly included. Without the exemption the rate is 1.5%.

5. Does Formosa use SIRCREB and SIRTAC? Yes: SIRCREB since RG 25/2018 (the province had an earlier bank regime from 2002), SIRCUPA since 2022 (RG 24/2022) and SIRTAC since RG 63/2021.

6. How do I stop bank collections from creating credits? Apply online for temporary exclusion once credits cannot be absorbed in the next three advances; the term is up to 12 months (RG 25/2018 art. 10; RG 14/2019). For withholding and perception, the same test applies with up to 6 months (RG 03/2020).

7. What is the control post prepayment? 2% of the value of goods entering Formosa for taxpayers based in the listed departments, paid on F.70/B and credited in the monthly return (RG 50/2020; RG 35/2021). Higher for risk taxpayers since 8 June 2026 (RG 24/2026). Goods already subject to a Formosa perception are not charged again.

8. Is there a simplified regime or monotributo for small businesses? No simplified regime was found in force: Law 1510 was repealed by CF art. 263(c). Small businesses pay the general regime with tiered minimums (RG 05/2026). A unified monotributo agreement was not found (unconfirmed).

9. What happens if I file late? An automatic fine of 40 UT (ARS 40,000), halved if paid within 10 days of notice (LI art. 59), plus 3% monthly interest on unpaid tax (LI art. 60) and loss of the 20% discount.

10. When is the annual return due? 30 June 2026 for fiscal 2025, for both local and CM taxpayers (RG 35/2025 art. 2 and 3).

11. Can I be rated as a fiscal risk without being told? Yes. Ratings are monthly and published in your profile on the ATP site (RG 46/2020 art. 2 and 3). You can dispute them online; the ATP answers in 10 working days.

12. Does Formosa tax exports? Not exports of goods (CF art. 223(d)). Exports of services are not mentioned in the code (unconfirmed).

Primary sources

• ATP home page
• Legislation and resolution list
• Procedure guide
• Código Fiscal, Law 1589, consolidated
• Ley Impositiva, Law 1590, consolidated
• Law 1591 (criminal tax adhesion)
• Laws 1618, 1619, 1644, 1645, 1669, 1674, 1680, 1682, 1690, 1691, 1700, 1701
• Law 1733 (ATP)
• Law 1737
• Law 1747 (BO 12.856, 30 December 2025)
• Convenio Multilateral text
• RG 01/2013
• RG 23/2014
• RG 35/2017
• RG 36/2017
• RG 25/2018
• RG 14/2019
• RG 03/2020
• RG 26/2020
• RG 46/2020
• RG 47/2020 (repealed)
• RG 50/2020
• RG 72/2020
• RG 35/2021
• RG 63/2021
• RG 21/2022
• RG 24/2022
• RG 49/2022
• RG 09/2024
• RG 11/2024
• RG 12/2024
• RG 17/2024
• RG 28/2024
• RG 33/2024
• RG 34/2024
• RG 35/2025 (calendar 2026)
• RG 01/2026
• RG 04/2026
• RG 05/2026
• RG 08/2026
• RG 09/2026
• RG 11/2026
• RG 18/2026
• RG 24/2026
• RG 27/2026
• RG 29/2026
• RG 30/2026
• Law 1608
• Law 1634
• Law 1692 (Consenso Fiscal 2019)
• Law 1702 (knowledge economy)
• Law 1708 (Consenso Fiscal 2020)
• SIRCAR regimes table v42 (Formosa rows 909/300 and 909/400)
• RG CA 104/2004 (SIRCREB), RG CA 20/2025 (2026 SIFERE calendar), RG CA 11/2026 (October 2026 date changes)
• Consenso Fiscal 2017 (Law 27.429), 2019 (Law 27.542), 2020 (Law 27.634), 2021 (Law 27.687)

Related pages

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