Gross income tax in Jujuy Province

Key rules

A. The legal architecture in 2026

1. Código Fiscal. Law 5791 (2013), consolidated by Decree 5945-HF-2022. Gross income tax is in Book Two, Title Three, arts. 237 to 287 in the 2018 numbering: taxable event (arts. 237 to 241), taxpayers and agents (arts. 242 to 245), base (arts. 246 to 267), fiscal period, rates and minimum tax (arts. 268 to 271), assessment and payment (arts. 272 to 275), CM taxpayers (arts. 276 and 277), provincial monotributo social (arts. 278 to 282), exemptions (arts. 283 to 285) and other rules (arts. 286 and 287). The general part covers interest (arts. 46 and 47), penalties (arts. 48 to 61), offset (arts. 88 to 90), prescription (art. 91), appeals (arts. 98 to 106) and refunds (arts. 107 to 114).
2. Amendments in force in 2026. Law 6444 (sanctioned 18 December 2024, in force 1 January 2025): audit procedure, pre assessment hearing ("pre vista") and voluntary closing agreement (new arts. 37 bis to 37 quater), interest caps (arts. 46 and 47), crypto assets in the taxable event and base (art. 239(k), art. 246), electricity exemption (art. 284(14)). Law 6493 (sanctioned 9 December 2025, BO 17 December 2025, in force 1 January 2026): late payment surcharge for agents (art. 52 bis), reduction of penalties (art. 61), annual update of peso amounts (art. 79 bis), internet provider exemption (art. 284(15)) and conversion of foreign currency bases (art. 287 bis).
3. Ley Impositiva 2026. Law 6492. Gross income tax: Annex III arts. 1 to 20 and Annex A ("Cuadro de alícuotas"), a table of six digit codes with a general and a special rate column and a pointer to the Annex III article that modifies the rate (art. 19 cuts, art. 20 zero rate, art. 8 professions, art. 10 commissions).
4. Nomenclator. The DPR publishes the NAEJu nomenclator for local taxpayers and its NAES equivalence for CM taxpayers. For 2026, RG 1745/2026 (3 February 2026) approved a new Table II (rates by code for local taxpayers, applicable "from January 2026") and Annex II (NAES codes and rates for CM taxpayers) (arts. 1 and 2), under the power in LI Annex III art. 15.
5. Annual amounts. The DPR sets a "Unidad Fiscal" of ARS 300,000 (US$ 191.83) for 2026, used only to classify local taxpayers: large taxpayers (category A) are those with taxable income of at least 200 UF, that is ARS 60,000,000 (US$ 38,365.62), in the previous year; others are category B; CM taxpayers are category C (RG 1732/2025 art. 1).
6. Municipal limit. Municipalities and comunas may not create taxes analogous to national taxes shared under Law 23.548 or to provincial taxes (LI art. 4). This is the classic federal clause; it does not prevent fees for services. What San Salvador de Jujuy or Purmamarca actually charge on business activity was not found in the sources (unconfirmed).

B. Taxable event

• The tax falls on the habitual exercise, for consideration, in the province, of trade, industry, profession, business, leases, works or services, whatever the nature of the person and the place, including terminals, airports and public buildings (CF art. 237). Habitual practice is judged by the nature of the activity and the company's object; it is not lost when activity becomes periodic (art. 238).
• Taxed even if occasional (art. 239): liberal professions; buying agricultural, forestry and mineral products to process or sell them outside the province; distance sales to final consumers domiciled in Jujuy; real estate subdivision, sale and lease (with exceptions for non business owners); "mining, oil, agricultural, livestock, forestry and fishing exploitations" (art. 239(e)); commerce in goods that enter the province; commissions; loans; shows. Law 6444 added services linked to digital currencies (art. 239(k)).
• Exports are not taxed income. Sales of goods, works and services abroad or to a free zone by an exporter established in the customs territory are listed as non taxed income; connected transport, slinging, stowage and storage are not covered (CF art. 241(e)). In the 2018 text, mining exports are not carved out of this rule (unconfirmed).
• Economic reality prevails over the label given for municipal or other purposes (art. 240).

C. Tax base

• Accrued gross income in the period (CF art. 246, as replaced by Law 6444 art. 18). Payment in kind or in digital currencies is valued at market price at accrual.
• Accrual (art. 247): sale of goods at invoice, delivery or full payment, whichever comes first; works on third party property at acceptance of the certificate, collection or invoice; services at completion or invoice; advances and deposits when collected.
• Foreign currency. Since 1 January 2026, a base expressed in foreign currency is converted at the Banco de la Nación Argentina selling rate at the close of the first business day before the taxable event (CF art. 287 bis, added by Law 6493 art. 7). For a contractor that invoices in US dollars, the relevant date is the accrual date under art. 247, normally the invoice date.
• Margin based activities (art. 248): retail fuel by resellers, wholesale fuel, lotteries, wholesale and retail tobacco, cigars and cigarettes, currency exchange (including habitual trading in digital currencies), products with state set prices and grain merchants. Tobacco traders therefore pay on the difference between selling and buying price, at 6% (LI Annex III art. 9).
• Excluded amounts (art. 265): VAT debit and excise taxes for registered taxpayers, return of capital in financial operations, state subsidies, sales of fixed assets, export refunds, and amounts billed through a properly registered joint venture (UTE) when the members declare their shares.
• Deductions (art. 267): discounts and returns, bad debts with listed evidence (insolvency, bankruptcy, collection proceedings) and returned packaging.
• Several activities. A taxpayer must report each activity separately; otherwise the highest rate applies and the minimum is the sum of the minimums of each activity (art. 272). Complementary activities, including financing, follow the main activity's rate (same article).

D. Rates: how the system is built

• General rate 3.5% for any activity not listed (LI Annex III art. 1; CF art. 269).
• Special rates sit in Annex A, with the Annex III articles adding: fuels (art. 3: 1% to 5% depending on the stage), new car dealers 15% on margin (art. 4), used cars 6% (art. 5), commerce by size (art. 6), human pharmaceuticals 1.6% (art. 7), liberal university professions exercised individually 1.8% (art. 8), margin activities 6% (art. 9), commissions and intermediation 6% (art. 10), and digital platforms (art. 11: 5% for delivery and marketplace commissions and for payment processing; 3.5% for digital advertising; 6% for online gambling and for intermediation in services).
• Rate cuts for 2026 (art. 19): 50% for agricultural, hunting, forestry and fishing support services (codes 016111 to 016299, 017020, 024010, 024020, 031300) rendered in Jujuy; 50% for urban and interurban bus services (492110 and 492150, interurban only when origin and destination are in Jujuy); 50% for residential construction (410011) in Jujuy; 25% for hotels (551022 and 551023) when the service is rendered in Jujuy; 50% for retail travel agencies (791100) whose main establishment is in Jujuy.
• Zero rate for farming (art. 20): all of item A of Annex A, except tobacco growing (011400) and the support services of art. 19(1), when the productive establishment is in Jujuy.
• Industry selling to final consumers pays the retail commerce rate on those sales (CF art. 262, repeated in the header of item C of Annex A).

E. Exemptions that matter for business (CF arts. 283 to 285)

• Primary mining production (art. 284(11)): activities from prospecting to extraction, plus subsequent industrial processing within the same regionally integrated activity. Excluded: liquid and gaseous hydrocarbons, cement, ceramics, sand, gravel and crushed stone for construction. Condition: adhesion to the Law 24.196 mining investment regime, accredited by a report of the Dirección Provincial de Minería y Recursos Energéticos. The 2026 budget law (Law 6490, Annex II, published in the same BO No. 144) estimates the tax expenditure of this exemption at 863,238,824 for local taxpayers and 421,620,580 for CM taxpayers, the largest single item in the gross income table (unconfirmed).
• Tourism promotion under Law 5428 (art. 284(10)) (unconfirmed).
• Electricity of national jurisdiction generated or transported under the Federal Electricity Regime, Law 15.336 (art. 284(14), added by Law 6444).
• Internet access providers that are micro or small companies, local taxpayers, registered as MiPyME, offering both subscription TV and internet, rated "Sin Riesgo" (art. 284(15), added by Law 6493).
• Others: government securities and listed private securities, savings interest, books and newspapers, radio and TV, craft sales by the maker, individual artists, disabled persons with income up to ARS 5,244,000 (US$ 3,353.16) a year, worker cooperative members up to the same amount (art. 284(1) to (9); LI Annex III arts. 17 and 18), and mortgage loans for a single home (art. 284(13)).
• Procedure. Only listed exemptions apply by law; the rest, including the mining exemption (art. 284(11)), must be requested and run from the date of the request. Since 2025, tax paid before the exemption is granted cannot be reclaimed (art. 285, as replaced by Law 6444 art. 22). Exempt taxpayers must still file returns showing their income (art. 286).

F. Registration: local or multilateral

• Registration is required before starting activity, with a return and payment of the minimum tax for the activity; that payment is a credit against the period's tax or final if the tax is lower (CF art. 244).
• Local taxpayers (activity only in Jujuy) file monthly through SIDEJU Web with a DPR clave fiscal (DPR page "Régimen local"; RG 1735/2025 art. 6). Registration forms are F-0010 (individuals) and F-0011 (companies) on the DPR forms page.
• CM taxpayers (activity in two or more jurisdictions) follow the Convenio and its bodies, which prevail in case of conflict; minimum taxes and fixed amounts do not apply to them, and local withholdings apply only up to the base attributable to Jujuy (CF art. 276). Registration is through the Padrón Federal / Registro Único Tributario (Jujuy RG 1577/2020, listed on the DPR "Convenio Multilateral" page) and returns through SIFERE.
• Which CM regime. Contractors who build or drill in Jujuy from an office elsewhere fall under CM art. 6 (90% of income to the province where the works are, 10% to the seat). Consulting firms and professionals fall under CM art. 10 (80% to the place of activity). Mining, sugar, wine and tobacco producers that ship output unbilled to other provinces fall under CM art. 13 (the producing province taxes the wholesale price at origin, or 85% of the sale price). Most services contractors fall under the general regime of CM art. 2 (50% by expenses, 50% by income, income attributed to the customer's location).
• New in 2026. A taxpayer who registers spontaneously in 2026, local, CM or simplified, and had no registration in the previous 12 months, is exempt for 12 months (Law 6491 arts. 14 and 15). The 12 months run from the first day of the start month declared; if registration is late, from the actual start (RG 1735/2025 art. 3). The DPR issues form F-0258 as provisional proof; no withholding or bank collection should be applied; the rate is entered as 0% in SIDEJU Web or SIFERE (arts. 4, 6 and 7). Deregistering during the 12 months makes the exemption fall retroactively (art. 10). Grants end on 31 December 2026 (Law 6491 art. 16; RG 1735/2025 art. 11).

G. Withholding, perception, bank and card collection

• General regime: RG 1510/2018 (in force 1 October 2018). The DPR may appoint as agent anyone with activity in Jujuy and prior year income above ARS 25,000,000 (US$ 15,985.68) (art. 2(a)), a threshold unchanged since 2018 and therefore very low in 2026 money (unconfirmed). Withholding is made at payment, at the rate in the DPR's "Padrón de Regímenes Generales", which the DPR sets per taxpayer using activity, rate and CM coefficient (art. 36). Unregistered suppliers suffer 4.5% withholding (art. 36) and 6% perception (art. 84). Minimum amount subject to withholding: ARS 3,000 (US$ 1.92) (art. 13). Excluded: CM taxpayers with a Jujuy coefficient below 1% for withholding and below 0.5% for perception, shown by the last annual CM05 (arts. 7(b) and 8(e)); exporters; final consumers. Credit cards and ticket services withhold 2% with no minimum (art. 82).
• SIRCREB, bank credits: RG 1602/2021 as amended. Applies to peso and foreign currency accounts (art. 1) of registered taxpayers and of unregistered persons with signs of activity in Jujuy (art. 4). Rates: 0.5% for registered local taxpayers, 1% for unregistered persons with signs of activity (art. 7). CM taxpayers in the general regime: 1% general, 1.5%, 2% or 2.5% if their main activity is in Annexes I, II or III; special regimes: construction 0.2%, transport 0.6%, professions 0.7%, intermediaries 0.01%, primary production and industry (CM art. 13) 0.3% (art. 8 as replaced by RG 1608/2022, for credits from 1 February 2022). Taxpayers with no return filed in six months: 3% (arts. 7(c) and 8(c), added by RG 1625/2022). Excluded credits include salaries, transfers between own accounts, export proceeds, transfers from abroad, capital contributions and amounts credited in US dollar accounts (art. 10 as replaced by RG 1667/2024, items 5, 15, 18, 20 and 27).
• SIRTAC, card and platform settlements: RG 1579/2020 as amended. Card issuers, ticket systems and payment aggregators withhold at the time of settlement on the gross amount, at rates set per taxpayer and weighted by SIRTAC distribution coefficients (arts. 2, 3 and 8). Merchants not in the padrón suffer 3% on sales made in a Jujuy establishment (art. 4). For online sales to buyers domiciled in Jujuy, the 3% applies once a seller reaches, in one calendar month, at least 10 operations and ARS 750,000 (US$ 479.57) (art. 4 as replaced by RG 1765/2026, signed 2 September 2026). Sellers registered elsewhere but without Jujuy in their CM registration suffer 1.5% on sales from a Jujuy establishment, labelled "Retención por falta de alta Jurisdicción Jujuy" (art. 5). Exempt taxpayers, simplified regime taxpayers and holders of a non withholding certificate are excluded (art. 6). Foreign currency settlements are converted at the Banco Nación selling rate of the previous business day (art. 2, as amended by RG 1717/2025).
• Road payment on account: RG 1661/2024 as amended. Goods that enter, leave or move within Jujuy for sale, transfers between plants or branches, or consignment, pay in advance at the DPR website with form F-207: 1.5% local taxpayers, 1% CM taxpayers, 3.5% unregistered (arts. 1, 5 and 9). The base is the invoice value but never less than the DPR's reference values (Annex II), updated every four months on 1 January, 1 May and 1 September (art. 7 as replaced by RG 1713/2025 and RG 1743/2026). In the border towns of La Quiaca and Susques, all goods are covered (art. 4). Inputs and raw materials for a plant located in Jujuy, delivered to a recipient with a Jujuy fiscal domicile, are excluded if the carrier shows the exclusion certificate (art. 2 as replaced by RG 1743/2026, following Decree Agreement 2980-HF-2025 art. 3). Simplified regime taxpayers are outside all collection regimes (RG 1733/2025 art. 10).
• Agents' deadlines. Monthly returns and payments by withholding and perception agents fall on the 5th to 11th of the following month, by last digit of the CUIT (RG 1732/2025 art. 9, as replaced by RG 1747/2026).

H. Credit balances: carry forward, certificates, exclusions and refunds

Jujuy has no automatic cash refund for gross income tax credits in the sources. The available tools are:

1. Carry forward. Credits from withholdings, perceptions and bank collections roll into the next advances, even beyond the fiscal year, and may be applied to other DPR taxes; they cannot be assigned to other taxpayers (RG 1510/2018 art. 32; RG 1602/2021 art. 15).
2. Non withholding and perception certificate (RG 1510/2018 arts. 115 to 122). Conditions: electronic fiscal domicile, updated activities, all monthly and annual returns filed, agent returns filed and paid, at least six months of activity in Jujuy, no enforceable debt, and a credit in the last return above 30% of the average monthly tax of the last 12 returns (art. 116). The request (form F-0219, with a 12 month projection of the tax base) may be filed at the DPR offices or online (art. 117). The DPR must decide within 30 days (art. 119). The certificate (F-0220, earlier F-0190) is downloaded online and agents must check it on the DPR website (arts. 120 and 121; RG 1419/2015). It lapses if declared figures differ from the projection by more than 20% (art. 122).
3. Exclusion from SIRCREB for permanent credits (RG 1602/2021 art. 18): no debts, the credit shown in the last return, and an exclusion period of up to 12 months, computed by dividing the credit by the average monthly tax of the last 12 months. The DPR website states that an exclusion request costs ARS 3,100 (US$ 1.98) while a refund request is free (DPR page "Régimen local", "Bancarización") (unconfirmed). Wrong bank collections can be returned by the bank within nine ten day periods (RG 1602/2021 art. 21).
4. Exclusion from the road payment on account for successive credits, up to six months, on the same averaging method (RG 1661/2024 art. 14); the DPR publishes an online tutorial and constancia F-244.
5. Offset by request; the DPR applies credits first to fines, then surcharges, interest and tax (CF art. 88). Agents cannot offset amounts withheld from others (art. 89).
6. Refund claim ("demanda de repetición") before the DPR (CF art. 107). The DPR must decide within 180 days (art. 110). Refunded amounts earn interest at 50% of the late payment rate of art. 46, from the claim to the refund decision (art. 112). The action prescribes in five years (art. 91(3)). Indirect taxes can be reclaimed only if not passed on to the customer (art. 107). Payments made under regularisation plans (Decree 5193-HF-2026) are final and cannot be refunded or offset (Annex, point 14).

I. Industrial promotion and other incentives

• Manufacturing SMEs, Law 6491 Title I. Benefits: gross income tax exemption for manufacturing and 50% cut in real estate tax on plant parcels, for five years from grant; tax and regulatory stability for five years (arts. 7 and 13(a)). Conditions: activities in item C "Industria Manufacturera" of Annex A, except sales to final consumers and repair or maintenance services; plant located in Jujuy; prior year gross income (all activities, all provinces, including exempt and non taxed) up to ARS 3,000,000,000 (US$ 1,918,281.22) (art. 4; RG 1737/2025 art. 1). Application online with form F-0256; the DPR issues F-0257 while the file is processed; the benefit appears as a 0% rate in SIDEJU Web or SIFERE and the taxpayer leaves the collection padrones if manufacturing is its largest activity (RG 1737/2025 arts. 2, 4 and 6). Benefits cannot be combined with Law 5922 (Ley Provincial de Promoción de Inversiones y el Empleo) or other provincial benefits for the same activity (Law 6491 art. 8). The regime is open until 31 December 2030 (art. 13(b)).
• Law 5922 is still producing tax expenditure in 2026 (Law 6490, Annex II) (unconfirmed).
• Compliant taxpayer bonus. CF art. 287 allows the DPR to grant bonuses up to 10% of the tax. Law 6491 art. 21 granted local and Jujuy seat CM taxpayers a one off bonus equal to 10% of the 2025 tax, applied to the June 2026 advance, and simplified regime taxpayers the provincial component of June 2026; it cannot create a refundable credit and excludes beneficiaries of exemptions or rate cuts under promotional regimes and those in the 2024 and 2025 debt plans.
• RIGI. Provinces that adhere to the national large investment regime may not apply new local taxes to project vehicles beyond fees for services (Law 27.742 arts. 224 and 225, see RIGI). Whether Jujuy adhered is not in the sources (unconfirmed).
• Mining stability. Projects under Law 24.196 enjoy 30 years of tax stability from the feasibility study, covering provincial taxes in provinces that adhere (Law 24.196 art. 8). For a producer, this can freeze the gross income regime in force at the time of the study, but it protects the project company, not its contractors.

J. Simplified regime for small taxpayers (SUT)

• Jujuy joined the national Sistema Único Tributario (Joint Resolution AFIP and DPR 4563/2019). The provincial component is paid with the national Monotributo, through ARCA, by the 20th of each month or the date set by ARCA (RG 1732/2025 art. 3; RG 1733/2025 art. 8).
• Who is in. From 1 January 2026, all national Monotributo categories (A to K) and the monotributo social are automatically in the provincial simplified regime, with the same category as at ARCA (RG 1733/2025 arts. 1 to 3, repealing RG 1542/2019, which covered only A to C). The DPR's own SUT page still says "categories A, B, C or Monotributo Social" for registration (unconfirmed).
• Who is out. CM taxpayers; fully exempt taxpayers; those excluded by ARCA; and anyone with an activity that has a special minimum in LI Annex III art. 13(1) to (8): parking, garages, hotels, hourly hotels, casinos and slot machines, games, take away food, restaurants, bars and cafés (RG 1733/2025 art. 9). A small hostel or restaurant in the Quebrada therefore pays in the general regime even if it is a monotributista at national level.
• Amounts. LI Annex III art. 16 set the 2026 amounts and allowed the DPR to update them with the national integrated tax. Values since August 2026 (RG 1763/2026): see Table 3.
• Opting out. Taxpayers whose only activities are in the list of RG 1748/2026 (mainly IT and knowledge services) may opt out online by the 15th of each month; re entry is barred for 6 months, or 36 months after a second exit (arts. 1 to 3).
• Simplified taxpayers suffer no withholdings, perceptions, bank collections or road payments (RG 1733/2025 art. 10).

K. Penalties, interest and enforcement

• Late payment interest at a rate set by the DPR, capped at twice the highest rate charged by Banco de la Nación Argentina (CF art. 46, as replaced by Law 6444). Judicial interest may exceed it by up to 50% (art. 47).
• Formal breaches: fines of ARS 300 to 20,000, or ARS 1,200 to 50,000 for resisting audits or not filing information or agent returns (CF art. 48, 2018 text). These amounts look stale; Law 6493 now allows the tariff law to update peso amounts of the code every year (art. 79 bis) (unconfirmed).
• Omission: 20% to 100% of the unpaid tax; no penalty if the return was filed on time and only payment was late (art. 49).
• Fraud: 2 to 10 times the evaded tax (art. 50), with presumptions such as failing to register within 60 days of the legal deadline (art. 51(10)).
• Agents who keep withheld amounts after the deadline: 2 to 10 times the amount (art. 52). Since 2026, an agent that pays late but spontaneously, with interest, pays a surcharge instead: 5% up to 5 days late, 20% up to 15 days, 50% up to 30 days, 70% beyond (art. 52 bis, Law 6493).
• Reductions (art. 61 as replaced by Law 6493): no omission penalty if the taxpayer accepts the pre vista and corrects its returns; no penalty under arts. 49 and 50 for spontaneous correction and payment with interest; fine reduced to one third of the minimum if returns are corrected before the formal hearing ("vista"), to two thirds if the claim is accepted within the 15 days of the hearing, and to the minimum if the assessment is consented. Not for repeat offenders.
• Closure of premises for 3 to 10 days for not being registered or not issuing invoices, among other grounds (art. 57); reduced to one day once if not appealed and the breach is acknowledged (art. 61(a)).
• Prescription: five years; ten years for persons never registered (art. 91).
• Debt plans 2026. Law 6491 Title III ran to 31 March 2026. Decree 5193-HF-2026 (15 April 2026) opened a new plan for debts due by 28 February 2026, extended by Decree 5522-HF-2026 (29 June 2026) to debts due by 30 June 2026 and to 31 July 2026; it reduced compensatory interest by 80% for single payments down to 20% for 13 to 18 instalments, waived omission fines in full, and cut fraud fines to the legal minimum. It is closed unless extended again (unconfirmed). The ordinary permanent payment plan regime remains (DPR page "Régimen permanente de facilidades de pago") (unconfirmed).

L. Municipal fees in San Salvador de Jujuy and the tourist towns

The sources contain no municipal ordinance. The Official Bulletin home page links a separate "Boletín Municipal S. S. de Jujuy", which was not reviewed. This page therefore states no municipal rate, base or due date (unconfirmed). General principles are on Municipal fees. LI art. 4 forbids municipal taxes analogous to provincial ones, and CM art. 35 limits municipal fees on CM taxpayers to the income attributed to the province (as explained on the national page).

M. Consenso Fiscal compliance

• Whether and when Jujuy's legislature approved each fiscal pact (2017 to 2021) is not in the downloaded provincial sources (unconfirmed).
• Measured against the Consenso 2021 caps (as transcribed on the national page), Jujuy's 2026 rates are at or below the caps for every listed activity: farming 0% (cap 0.75%), mining 0.75% (cap 0.75%), manufacturing 1.5% (cap 1.5%), construction 2.5% (cap 2.5%), commerce 2.5% to 4.5% (cap 5%), hotels 3.5% or 2.625% (cap 4.5%), transport 1.6% to 2% (cap 2%), financial 8% (cap 9%). See Table 5.
• Two points to watch. (1) Mining exports: Consenso 2021 allowed provinces to tax exports of mining products, but Jujuy's code lists all exports as non taxed income (CF art. 241(e), 2018 text) (unconfirmed). (2) Electricity distribution at 3% (351320) and wholesale electricity trading at 3.5% (351310) compare with a 3.75% cap for non residential supply and 4% for residential.
• Jujuy has adopted the federal systems the pacts asked for: SIRCREB (RG 1602/2021), SIRTAC (RG 1579/2020) and the Padrón Federal (RG 1577/2020).

Step by step

1. Classify the activity and choose the code

Find the six digit code in RG 1745/2026 (Table II for local taxpayers, Annex II for CM taxpayers) and check the Annex III article cited next to it in Law 6492. A lithium contractor should test whether it is "support services for mining" (099000, 3.5%), construction (CM art. 6 regime, 2.5%), transport (2%), machinery rental (3.5%) or engineering (3.5%). Each activity must be reported separately (CF art. 272).

2. Decide local or multilateral

If the company invoices or has expenses in other provinces, it is a CM taxpayer (CF art. 276). A Buenos Aires contractor with a camp in Jujuy is CM; a Purmamarca hotel with no activity elsewhere is local. Online sales to Jujuy buyers from another province count as Jujuy income under the CM general regime (CM art. 2, last paragraph), and SIRTAC will withhold 1.5% if Jujuy is not in the registration (RG 1579/2020 art. 5).

3. Register before starting

• Local: with a DPR clave fiscal, forms F-0010 or F-0011, paying the minimum tax of the activity (CF art. 244). A registration certificate (F-195) can be printed online and is valid for 90 days (RG 1416/2015 art. 4, quoted in the DPR FAQ).
• CM: through the Padrón Federal, adding Jujuy as a jurisdiction (RG 1577/2020).
• Simplified: automatic with the national Monotributo (RG 1733/2025 art. 4).
• New in 2026: if no registration in the last 12 months, the 12 month exemption applies from the declared start month (RG 1735/2025). Register spontaneously; registration after an audit is not "spontaneous" (Law 6491 art. 14).
• Time: online, same day for the filing; the DPR may review data. Cost: no registration fee found in the sources (unconfirmed).

4. Request exemptions before you need them

The mining exemption, the manufacturing exemption, tourism promotion and the new taxpayer exemption are granted on request, and since 2025 tax paid before the grant is not refundable (CF art. 285). File on day one, with the Law 24.196 registration and the provincial mining authority's report where relevant.

5. Ship goods into Jujuy: the road payment

Before the truck reaches a DPR road check, generate form F-207 online, pay 1.5%, 1% or 3.5% of the invoice value or the reference value if higher, and carry the invoice, F-207, payment proof, transport documents and weighbridge ticket (RG 1661/2024 arts. 5, 9 and 11). A Jujuy plant receiving inputs should obtain the exclusion certificate so its suppliers' trucks are not charged (RG 1743/2026).

6. File and pay every month

Local: SIDEJU Web by the date in Table 4. CM: SIFERE by the Comisión Arbitral date. Deduct withholdings, perceptions, SIRCREB, SIRTAC and road payments of the same month (RG 1510/2018 art. 31; RG 1602/2021 art. 14; RG 1579/2020 art. 10; RG 1661/2024 art. 13). For local taxpayers the minimum is final and cannot be offset against other periods (CF art. 271).

7. Watch the padrones

Each month the DPR assigns rates in the general padrón (RG 1510/2018 art. 36), SIRCREB and SIRTAC. Missing six returns triggers the 3% SIRCREB rate (RG 1625/2022) and blocks the registration certificate (RG 1416/2015 art. 4, per DPR FAQ).

8. Deal with credits

When credits build up for two or three months, request the non withholding certificate (30% test), SIRCREB exclusion and road payment exclusion together (section H). Keep a 12 month projection; the certificate lapses if actual figures deviate by more than 20%.

9. Annual return

Local taxpayers in categories A and B file the annual IB-203W by 30 April; CM taxpayers file CM05 by 30 June (RG 1732/2025 art. 4).

Costs and timelines

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

Source: Law 6492, Annex A and Annex III (BO No. 144, 17 December 2025); RG 1745/2026 Annex I Table II and Annex II (NAES). Codes are the same six digit structure in NAEJu and NAES for the rows below. "Art. 19" means the cut applies only under the conditions in section D.

Table 2. Key 2026 amounts and thresholds

Table 3. Simplified regime (SUT): monthly provincial component, 2026

Retailers in the SUT get a 100% cut of the provincial component in categories A to C and 50% in D to K until 31 December 2026, if they are up to date (Law 6512 arts. 2 to 5). Law 6512 applies from the first business day of the month after its publication; it was sanctioned on 24 June 2026 and its BO date was not found.

Table 4. Filing and payment calendar, fiscal year 2026

Source: RG 1732/2025 art. 3 (advances); RG 1747/2026 (agents). Local returns are filed in SIDEJU Web; CM dates follow the Comisión Arbitral calendar (RG CA 20/2025) and are repeated by the DPR.

Other 2026 dates:

The DPR also publishes a monthly graphic calendar on its website (post "VENCIMIENTOS 2026", updated 10 October 2026).

Table 5. Jujuy 2026 rates against Consenso 2021 caps

Table 6. Timeline of norms

Dates shown as "signed" are digital signature dates in the PDF; BO dates were confirmed only for Laws 6490 to 6493 (BO No. 144) and RG 1735 to 1737 (BO No. 150).

Worked examples

Assumptions marked as such are illustrative and not taken from any source.

Example 1. Lithium project services contractor under the CM (September 2026 advance), ARS and USD

Facts. A company domiciled in the City of Buenos Aires provides drilling support, camp maintenance and logistics to a lithium brine project in the Jujuy Puna. Its main activity is NAES 099000, support services for mining, 3.5% (Annex A). It is registered under the CM general regime (CM art. 2) in the CABA and Jujuy. Its 2026 unified coefficient for Jujuy is 0.80 (assumption; it comes from its 2025 CM05). In September 2026 it invoices:

• the lithium producer US$ 400,000 plus VAT for monthly services, paid into the contractor's US dollar account in Argentina; and
• a local logistics customer ARS 120,000,000 plus VAT, paid by transfer into its peso account.

The producer is a designated withholding agent under RG 1510/2018, and the DPR padrón assigns the contractor a 2% withholding rate (assumption; the real rate is in the padrón). For simplicity, the Banco Nación selling rate at the close of the business day before the invoice date is assumed equal to ARS 1,563.90.

Step 1. Convert the dollar invoice. Base excludes VAT (CF art. 265(a)). US$ 400,000 × 1,563.90 = ARS 625,560,000 (US$ 400,000.00) (CF art. 287 bis).

Step 2. Total base for all jurisdictions. 625,560,000 + 120,000,000 = ARS 745,560,000 (US$ 476,731.25).

Step 3. Jujuy share. 745,560,000 × 0.80 = ARS 596,448,000 (US$ 381,385.00) (CM art. 2).

Step 4. Jujuy tax. 596,448,000 × 3.5% = ARS 20,875,680 (US$ 13,348.47). No minimum tax applies to CM taxpayers (CF art. 276).

Step 5. Credits. * Withholding by the producer: 625,560,000 × 2% = ARS 12,511,200 (US$ 8,000.00). The agent may not withhold on a base larger than the share attributable to Jujuy (CF art. 276); the padrón rate is meant to reflect the coefficient (RG 1510/2018 art. 36(iii)). * SIRCREB on the US dollar account: zero, because amounts credited in US dollar accounts are excluded (RG 1602/2021 art. 10(27) as replaced by RG 1667/2024). * SIRCREB on the peso transfer: the CM general rate is 1% (RG 1608/2022), and the amount is distributed among jurisdictions with the SIRCREB distribution coefficients (RG CA 104/2004, Annex I, point 2). Assuming 80% goes to Jujuy: 120,000,000 × 1% × 0.80 = ARS 960,000 (US$ 613.85).

Step 6. Balance due in Jujuy. 20,875,680 − 12,511,200 − 960,000 = ARS 7,404,480 (US$ 4,734.62), payable through SIFERE on 15 to 20 October 2026 depending on the CUIT (Table 4).

Variations. * If the contractor sets up only in Jujuy as a local taxpayer, the full ARS 745,560,000 would be taxed in Jujuy: ARS 26,094,600 (US$ 16,685.59), and the SIRCREB rate on peso credits would be 0.5% (RG 1602/2021 art. 7). * If the contractor forgot to add Jujuy to its CM registration, card and platform collections from Jujuy customers would suffer an extra 1.5% (RG 1579/2020 art. 5), and the producer would withhold 4.5% as for an unregistered supplier (RG 1510/2018 art. 36): 625,560,000 × 4.5% = ARS 28,150,200 (US$ 18,000.00), more than the whole month's Jujuy tax. * If the company started in Jujuy in 2026 and had no gross income registration anywhere in Jujuy in the previous 12 months, it could claim the 12 month exemption for new taxpayers (Law 6491 art. 14; RG 1735/2025). Whether a CM taxpayer that is "new" only in Jujuy qualifies depends on how the DPR reads "no registration in the last 12 months" (RG 1735/2025 art. 1 refers to registrations "in this Dirección") (unconfirmed). * The contractor's stamp tax on the services contract is separate: 0.25% for contracts related to mining activity unless exempt under CF art. 236(31) (Law 6492, Annex II, item 21). See Stamp tax. * The lithium producer itself pays nothing on extraction if it holds the CF art. 284(11) exemption, and its exports are non taxed income (CF art. 241(e)). Contractors cannot borrow that exemption.

Example 2. Three star hotel in Purmamarca, local taxpayer (September 2026 advance), ARS and USD

Facts. A company runs a three star hotel in Purmamarca with 20 rooms and a restaurant open to the public. It is classified by the provincial tourism authority as three stars (assumption). NAEJu code 551022 (hotel with restaurant), 3.5%, with the 25% cut of LI Annex III art. 19(4) because the service is rendered in Jujuy. It operates only in Jujuy (local taxpayer). It is not in the simplified regime because hotels have special minimums (RG 1733/2025 art. 9(4)).

September 2026 sales, net of VAT: ARS 30,000,000 (US$ 19,182.81). Card settlements: ARS 18,000,000 (gross). All bank credits in its peso account during the month, including card settlements and transfers: ARS 28,000,000. SIRTAC padrón rate assumed at 1%.

Step 1. Rate. 3.5% × (1 − 25%) = 2.625%. RG 1745/2026 prints 2.6; this example uses the arithmetic of the law (unconfirmed).

Step 2. Tax. 30,000,000 × 2.625% = ARS 787,500 (US$ 503.55). Without the cut: ARS 1,050,000 (US$ 671.40).

Step 3. Minimum. 20 rooms × ARS 19,400 = ARS 388,000 (US$ 248.10) (art. 13(3)). The tax is higher, so the tax applies. If the restaurant is reported as a separate activity, its own per table minimum also counts (CF art. 271, last paragraph).

Step 4. Credits. * SIRTAC on card settlements: 18,000,000 × 1% = ARS 180,000 (US$ 115.10) (RG 1579/2020 art. 8). * SIRCREB on bank credits at 0.5% (local, registered): 28,000,000 × 0.5% = ARS 140,000 (US$ 89.52) (RG 1602/2021 art. 7(a)). Card settlements credited to the bank are not among the SIRCREB exclusions, so the same money can suffer both SIRTAC and SIRCREB.

Step 5. Balance. 787,500 − 180,000 − 140,000 = ARS 467,500 (US$ 298.93), due on 19 to 23 October 2026 depending on the CUIT (Table 4).

Low season month. With sales of ARS 9,000,000 the tax would be 9,000,000 × 2.625% = ARS 236,250 (US$ 151.06), below the minimum of ARS 388,000, so the hotel pays the minimum, which is final and cannot be offset against other months (CF art. 271). The month's collections are then deducted from the amount due.

Other points for this hotel. * June 2026 bonus. If it was compliant, its June 2026 advance was reduced by 10% of its total 2025 tax (Law 6491 art. 21), unless it enjoyed a promotional exemption or rate cut "under promotional regimes or special laws" in relation to the same tax. Whether the art. 19 cut in the tariff law counts as such a regime is not clear (unconfirmed). * New hotel. A hotel company registering for the first time in 2026 pays 0% for 12 months (Law 6491 art. 14), but must still file monthly. * Tourism promotion. Law 5428 projects may be exempt (CF art. 284(10)) (unconfirmed). * Municipal fees charged by the Comisión Municipal of Purmamarca are additional (unconfirmed).

Example 3. Commerce tiers for a San Salvador de Jujuy retailer (short)

A non food retailer declared a total tax base of ARS 900,000,000 (US$ 575,484.37) for 2025 across all activities. For 2026 it falls in the second tier of LI Annex III art. 6(a): 3.5%. On monthly sales of ARS 70,000,000 (US$ 44,759.90) the tax is ARS 2,450,000 (US$ 1,566.60). Had its 2025 base been ARS 1,300,000,000 (US$ 831,255.20), it would pay 4.5%, ARS 3,150,000 (US$ 2,014.20). The tier is set by the previous year's base, so a company crossing a tier during 2026 keeps its rate until 2027.

Practical traps

1. The mining exemption is for producers, not contractors. CF art. 284(11) covers "primary mining production" by companies under Law 24.196. Drilling, camp, transport and engineering firms pay 3.5% or the rate of their own activity.
2. No retroactive refunds on exemptions. Since 2025, tax paid before the DPR grants a requested exemption is lost (CF art. 285). Ask early.
3. US dollar invoices: use the BNA rate of the day before. CF art. 287 bis fixes the Banco Nación selling rate at the close of the business day before the taxable event. Using the MEP rate or the payment date rate creates differences.
4. Hotels are out of the simplified regime. Any activity with a special minimum (hotels, restaurants, bars, parking) is excluded from the SUT (RG 1733/2025 art. 9(4)). Small inns in the Quebrada must register in the general regime.
5. Per room minimums bite in the low season. The minimum is final and cannot be offset against good months (CF art. 271). The DPR can set rooms or tables ex officio if data are missing (LI Annex III art. 14); a taxpayer can ask for a revised minimum if it exceeds the tax (same article).
6. Double collection on card sales. SIRTAC withholds at settlement and SIRCREB collects again when the net amount reaches the bank. Monitor the credit and ask for SIRCREB exclusion when it is permanent.
7. Missing Jujuy in the CM registration costs 1.5% to 4.5%. SIRTAC's 1.5% "falta de alta" withholding (RG 1579/2020 art. 5) and the 4.5% withholding for unregistered suppliers (RG 1510/2018 art. 36) are much heavier than registering.
8. Road checks. Trucks entering through La Quiaca or heading to Susques pay on all goods (RG 1661/2024 art. 4). Reference values can exceed the invoice; the base is the higher one (art. 7).
9. Six missing returns. They trigger the 3% SIRCREB rate (RG 1625/2022) and block the registration certificate, which in turn blocks customers from treating the supplier as registered.
10. Commerce tier uses the national base. The art. 6 thresholds count income from all activities in all provinces, so a national retailer with a small Jujuy store pays the top tier.
11. Professionals and companies. The 1.8% rate for university professionals applies only if the activity is not carried on "under any associative form" (LI Annex III art. 8). An engineering company pays 3.5%.
12. Agents' late payment is expensive. Even a spontaneous payment more than 30 days late carries a 70% surcharge on top of interest (CF art. 52 bis).
13. The online code text is old. The DPR publishes a 2018 text of the CF. Check later amending laws before quoting an article.

Recent changes

• 1 May to 31 December 2025. Decree Agreement 2980-HF-2025 (10 April 2025): rate cuts for farm services, buses, residential construction, hotels and travel agencies; exemption for farming except tobacco and sugar cane; road payment exclusion for production inputs; stamp tax relief on leases.
• 1 January 2025. Law 6444: audit procedure, voluntary closing agreements, crypto assets, interest caps, electricity exemption, procedure for exemptions without refund of prior payments.
• 17 December 2025. BO No. 144 publishes Laws 6490 (budget 2026), 6491 (incentives), 6492 (tariff law 2026) and 6493 (CF amendments).
• 1 January 2026. New tariff law in force: commerce tiers move to ARS 80 million and ARS 1,236 million with a new 2.5% bottom tier; general minimum ARS 13,800; zero rate for farming now covers sugar cane; the 2025 decree cuts become law (art. 19). Platform rates for delivery and payment processing fall to 5% (they were 6% and 8% in 2025, Law 6442 art. 11). CF amendments: agent surcharges, sanction reductions, foreign currency conversion, internet provider exemption.
• 1 January 2026. SUT extended to all Monotributo categories (RG 1733/2025).
• 31 December 2025 to 31 March 2026. Law 6491 debt plans (RG 1736/2025).
• 3 February 2026. RG 1745/2026 publishes the 2026 rate nomenclator.
• 15 April to 31 July 2026. Debt plan of Decree 5193-HF-2026, extended by Decree 5522-HF-2026.
• June 2026. 10% compliant taxpayer bonus applied to the June advance (Law 6491 art. 21).
• 24 June 2026. Law 6512 sanctioned: retail relief until 31 December 2026 (SUT component cut, 50% cut in collection rates for micro retailers, deferral of real estate tax, stamp tax exemption on commercial leases, suspension of tax enforcement suits).
• August 2026. New SUT amounts (RG 1763/2026).
• September 2026. SIRTAC trigger for online sales set at 10 operations and ARS 750,000 a month (RG 1765/2026).

Pending changes

• Ley Impositiva 2027. Not found as of 26 October 2026. Jujuy passes a tariff law every year (Laws 6372 for 2024, 6442 for 2025, 6492 for 2026, per the DPR list); the 2027 bill would normally be sanctioned in December (unconfirmed).
• Expiry on 31 December 2026 of: the new taxpayer exemption grants (Law 6491 art. 16), the Law 6512 retail relief (art. 3, extendable by the Executive under art. 10) and, unless renewed, the 2026 rate cuts of LI Annex III art. 19, which are tied to the annual tariff law.
• Consolidated code. Laws 6444 (art. 27) and 6493 (art. 8) authorise the Executive to issue a new consolidated text of the CF. None was found (unconfirmed).
• SIRCREB and withholding thresholds of RG 1510/2018 (ARS 25 million and ARS 3,000) look outdated and may be revised (unconfirmed).
• Law 6512 regulations by the DPR (art. 8) were not found (unconfirmed).
• RIGI adhesion and any provincial lithium regime affecting gross income tax (unconfirmed).

FAQ

1. What is the general gross income tax rate in Jujuy in 2026? 3.5% (Law 6492, Annex III art. 1). Many activities have a special rate in Annex A, from 0% for farming to 15% for new car dealers on their margin.

2. Does a lithium producer pay gross income tax in Jujuy? Extraction is listed at 0.75%, but primary mining production, including integrated processing, is exempt if the company is under Law 24.196 and obtains the provincial mining authority's report and the DPR's exemption (CF arts. 284(11) and 285). Exports are non taxed income (CF art. 241(e)) (unconfirmed). Sales in the domestic market by a company without the exemption are taxed.

3. What rate does a mining services contractor pay? 3.5% under NAES 099000 (Annex A). Construction works pay 2.5%; transport 2%; engineering and geology 3.5% (1.8% for an individual professional). CM contractors pay on the share of income attributed to Jujuy.

4. How do I convert a US dollar invoice? At the Banco de la Nación Argentina selling rate at the close of the business day before the taxable event (CF art. 287 bis, in force since 1 January 2026). SIRTAC and SIRCREB collections in foreign currency are paid to the province in pesos at the BNA selling rate of the previous day (RG 1717/2025; RG 1602/2021 art. 1).

5. Can I get my accumulated credit back in cash? Only through a refund claim (CF art. 107), which the DPR must decide within 180 days (art. 110), with interest at half the late payment rate (art. 112). In practice the main tools are carrying the credit forward, the non withholding certificate (30% test, decided in 30 days) and exclusion from SIRCREB for up to 12 months.

6. Is there an exemption for new businesses? Yes. Taxpayers who register spontaneously in 2026, with no registration in the previous 12 months, are exempt for 12 months, in any regime (Law 6491 arts. 14 to 16; RG 1735/2025). Grants end on 31 December 2026.

7. Are manufacturers exempt? Manufacturing SMEs with a plant in Jujuy and prior year income up to ARS 3,000,000,000 can obtain a five year exemption and five year stability (Law 6491 arts. 4 to 13; RG 1737/2025). Sales to final consumers are excluded and pay retail rates (CF art. 262).

8. Can a small hotel use the Monotributo? At national level, possibly; but in Jujuy hotels, restaurants, bars and parking are excluded from the provincial simplified regime and pay in the general regime with per room or per table minimums (RG 1733/2025 art. 9(4); LI Annex III art. 13).

9. Why was 4.5% withheld from my invoice? Because the DPR padrón did not list you as a Jujuy taxpayer: agents must withhold 4.5% (and perceive 6%) from unregistered parties (RG 1510/2018 arts. 36 and 84). Add Jujuy to your CM registration or register locally.

10. When is the October 2026 advance due? Local taxpayers: 18 to 25 November 2026 depending on the last digit of the CUIT. CM taxpayers: 13 to 18 November 2026 (RG 1732/2025 art. 3).

11. What happens if an agent pays withholdings late? Interest plus a surcharge of 5% to 70% depending on the delay, if paid spontaneously (CF art. 52 bis). Otherwise, a fine of 2 to 10 times the amount (art. 52) and possible criminal exposure.

12. Do municipalities in Jujuy charge their own tax on turnover? The tariff law forbids municipal taxes analogous to provincial ones (LI art. 4), but municipalities charge fees for services, often measured on income. The 2026 ordinances of San Salvador de Jujuy and the tourist towns were not reviewed (unconfirmed).

Primary sources

• Law 6492, Ley Impositiva 2026 (scanned)
• Boletín Oficial de Jujuy No. 144, 17 December 2025 (Laws 6490, 6491, 6492, 6493, text)
• Boletín Oficial de Jujuy No. 150, 31 December 2025 (RG 1735, 1736, 1737)
• Código Fiscal, Law 5791, 2018 web edition
• Law 6444 (CF amendments, 2025)
• Law 6493 (CF amendments, 2026)
• Law 6491 (incentives)
• Law 6442, Ley Impositiva 2025
• Law 6512 (retail relief)
• RG 1745/2026 (nomenclator and rates 2026)
• RG 1732/2025 (calendar 2026)
• RG 1747/2026 (calendar amendments)
• RG 1735/2025 (new taxpayers)
• RG 1736/2025 (debt plans)
• RG 1737/2025 (manufacturing exemption)
• RG 1510/2018 (withholding and perception)
• RG 1419/2015 (online non withholding certificate)
• RG 1602/2021 (SIRCREB)
• RG 1608/2022 (SIRCREB CM rates)
• RG 1625/2022 (SIRCREB 3%)
• RG 1667/2024 (SIRCREB exclusions)
• RG 1579/2020 (SIRTAC)
• RG 1717/2025 (SIRTAC foreign currency)
• RG 1765/2026 (SIRTAC online trigger)
• RG 1661/2024 (road payment on account)
• RG 1713/2025 (road values update)
• RG 1743/2026 (road payment, inputs exclusion)
• Road reference values, first four months 2026
• Tutorial, exclusion for credit balance (road payment)
• RG 1733/2025 (SUT)
• RG 1542/2019 (former SUT rules)
• RG 1744/2026 (SUT amounts February 2026)
• RG 1763/2026 (SUT amounts August 2026)
• RG 1748/2026 (SUT opt out)
• Decree Agreement 2980-HF-2025 (relief 2025)
• Decree 5193-HF-2026 (debt plan)
• Decree 5522-HF-2026 (extension)
• Decree Agreements 2320-HF-2024, 2696-HF-2025 and 2774-HF-2025 (extensions of the 2024 debt plan)
• DPR pages "Régimen local", "Régimen Simplificado (SUT)", "Convenio Multilateral", FAQ gross income (WordPress JSON)
• DPR post "VENCIMIENTOS 2026"
• DPR lists of laws, decrees and tariff laws
• Convenio Multilateral del 18.8.77 (text in the guide's source files, Comisión Arbitral)
• RG CA 104/2004 (SIRCREB), source file comarb_rgca104_2004_sircreb (Comisión Arbitral)
• Law 24.196, Mining Investment Regime, updated text

Related pages

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