Gross income tax in La Pampa Province

Key rules

A. The legal architecture in 2026

La Pampa follows the usual provincial model:

1. The Código Fiscal (Law 271, consolidated text 2018, Decree 127/2018) sets the taxable event, taxpayers, base, exemptions, procedure, penalties and the agents' regime. Book Two, Title II covers the gross income tax (CF arts. 182 to 220).
2. The annual Ley Impositiva fixes rates, minimum amounts, special minimums, formal fine ranges, the good compliance bonus and administrative fees (CF art. 218 says the tariff law "shall establish the different rates" and the minimum and fixed amounts). LI 2019 shows the pattern: a rate annex by activity (Annex I, columns a) and b)), specific rate articles for grain dealers, fuels, casinos and pharmacies, a zero rate article for mining and small manufacturers, monthly minimums, a large taxpayer uplift and a compliance bonus (LI 2019 arts. 19 to 36). The tariff law also contains a rollover clause: if no new law is in force on 1 January, the previous one continues to apply (LI 2019 art. 64).
3. Executive decrees may grant exemptions or deductions and adjust minimums and rates, with increases capped at 30%, reporting to the Legislature within 30 days (LI 2019 art. 29); the same power to promote activities or zones is in LI 2019 art. 36. Decree 275/2022 (payroll deduction for manufacturers) and Decree 1044/2023 (0.5% rate for biofuels) are examples.
4. DGR general resolutions (Resoluciones Generales, "RG") regulate registration, agents, offsets and IT systems. Those issued in late 2025 and 2026 are known only through Comarb's monthly summary (see Recent changes).

What is the 2026 tariff law? It could not be identified. SAIJ holds La Pampa tariff laws up to 2019 (Law 3143) and has no La Pampa laws numbered 3624, 3628 to 3632, 3634 or 3636 to 3638, the range where the 2026 budget and tariff laws would normally fall between the last law dated 27 November 2025 (Law 3635) and the first law of 2026 on SAIJ (Law 3639, 7 May 2026) (unconfirmed).

Is the 2018 consolidated code still the current text? The SAIJ version is labelled consolidated text 2018 but already contains some later wording (for example references to the electronic tax domicile in the appeal articles) while still showing the pre 2021 wording of art. 216. Treat article numbers as reliable and wording as indicative, and check for a later consolidated text (unconfirmed).

B. Taxable event

• General rule. Habitual exercise for consideration in La Pampa of trade, industry, professions, trades, business, leasing of goods, works or services, or any other activity for consideration, whatever the result and the nature of the person, including cooperatives (CF art. 182, first paragraph).
• Digital and foreign suppliers. Activities carried out from abroad are presumed taxable, without proof to the contrary, when their effects (consumption, use, internet access) occur in persons or goods in La Pampa (CF art. 182, second paragraph). Such foreign suppliers are not obliged to register (CF art. 216); collection is shifted to the payer, who bears the tax if retention is impossible (CF art. 188, third paragraph). This matches SIRCAR regime 21, "services provided by residents abroad", in force since March 2020 (Comarb SIRCAR table v42).
• Activities taxed even if occasional. Liberal professions; the mere purchase of farm, forestry and mineral products and "fruits of the country" to industrialise or sell outside La Pampa; land subdivision, sale and rental of real estate (with exclusions for up to two dwellings rented by an individual, sales of dwellings two years after the deed and small subdivisions); agricultural, livestock, mining, oil and derived explotations, forestry and fishing; sales of goods brought into the province; intermediation; lending; and hunting reserves (CF art. 183).
• Fuels. Retail sale of liquid fuels and natural gas means any sale not for resale in the same state, including sales by the refiner (CF art. 185). Wholesale marketing of fuels and natural gas is outside the tax except at the industrialisation and retail stages (CF art. 186(e)).
• Not taxed. Employment income, public office, international transport by foreign companies under treaties, exports of goods and services used abroad (excluding services connected to transport, loading and storage), fuel marketing as above, directors' fees and pensions (CF art. 186). Note that, on the SAIJ text, the export exclusion has no carve out for hydrocarbons or mining, unlike the federal Consenso commitments that allow provinces to tax those exports (unconfirmed).
• La Pampa Free Zone. Income of concessionaires and users of the Zona Franca La Pampa from activities actually carried out there is outside the tax, except sales into the general customs territory (other than capital goods) and services used in that territory (CF art. 187) (unconfirmed).

C. Taxpayers and agents

Taxpayers are individuals, companies with or without legal personality and other entities that carry out taxed activities, resident or not (CF art. 188). The DGR may appoint any person or entity that takes part in operations generating taxed income as a collection, perception or information agent (CF art. 188, second paragraph; the same power for other taxes in CF art. 172). Agents who fail to retain or perceive face fines of 30% to 300% of the amount not collected (CF art. 49), and agents who keep collected tax after the due date commit fiscal fraud, fined at 50% to 500% (CF art. 51(b)). Agents cannot offset amounts they collected from third parties against their own credits (CF art. 83, last paragraph).

D. Tax base

• Accrual basis. Gross income accrued in the calendar year (CF arts. 189 and 190). Sales of goods accrue at invoice or delivery, whichever is earlier; services at invoice or completion; works on third party property at acceptance of the certificate, collection or invoice (CF art. 190(b) to (d)). Barter of primary products (canje, very common in grain farming, where inputs are paid with future grain) accrues when the primary product is delivered (CF art. 190(h)).
• Cash basis option. Persons not required to keep commercial books, and taxpayers subject to source withholding for that activity, may opt to pay on income collected (CF art. 189, fifth paragraph).
• Exclusions from the base. VAT debit, excise taxes and similar national taxes for registered taxpayers; capital reimbursements; reimbursements to commission agents; export rebates; sales of fixed assets; amounts paid by agricultural cooperatives to members for their produce; national electricity funds; the fuel tax at the industrialisation stage; residential gas subsidies; and urban transport tariff compensations (CF art. 191).
• Deductions. Returns, discounts and bonuses; bad debts on the accrual method; returned containers (CF art. 193). No other deductions; staff costs and taxes are not deductible (CF arts. 194 and 211).
• Special bases. Difference between purchase and sale price for state lotteries, tobacco and foreign exchange (CF art. 192); used registrable goods at margin, with a minimum of 10% of the purchase value (CF art. 196); financial entities on the credit side of their profit and loss accounts (CF art. 197); insurers (CF art. 199); commission agents and consignees, including livestock consignees, on their commission (CF art. 200).
• Several activities. Each activity must be reported separately; if not, the highest rate applies to all, with a tax not lower than the sum of the minimums (CF art. 210). Ancillary activities, including financing, follow the main activity's rate (CF art. 210, last paragraph). An activity not listed in the tariff law pays the general rate (CF art. 211).
• Primary producers and manufacturers selling to final consumers pay the retail rate on those sales; sales to the State count as sales to final consumers (CF art. 219).

E. Rates: what is known for 2026

No 2026 rate could be read in a primary source. The best official indication is the Ministry of Economy's 2025 table, which reports the following La Pampa rates for 2025 (MECON 2025). Table 1 below sets them out with the Consenso 2021 cap that the same workbook prints next to each line.

Three structural rules from the 2019 law are likely, but not confirmed, to have survived in some form:

• Large farmers on rented land. Where the taxpayer's agricultural tax base in the prior year exceeded a threshold (ARS 200 million in LI 2019) and the farming is done on land not owned by the taxpayer, agriculture paid 1% instead of the general primary rate (LI 2019 art. 20). MECON 2025 still shows a 1% rate for "taxpayers with income above a given level" in the primary sector (unconfirmed).
• Large taxpayer uplift. Taxpayers whose total tax base in all jurisdictions exceeded a threshold (ARS 500 million in LI 2019, based on 2018 income) applied the higher rates of column b) of the rate annex, and for activities without a column b) rate, the ordinary rates increased by 30%; electricity distribution in La Pampa was excluded (LI 2019 art. 33) (unconfirmed).
• Grain dealers and acopiadores registered in the federal agri food chain register (RUCA) paid 0.25% on their own account sales of cereals, oilseeds, forage and honey (LI 2019 art. 24) (unconfirmed).

F. Exemptions that matter for business

• Subjective exemptions (CF art. 203): the national, provincial and municipal governments and trusts in which La Pampa is settlor (but not State companies doing commercial business); non profit associations, except for habitual farming, mining, commercial, industrial, banking, service and fuel activities; professional associations and chambers on their dues; stock exchanges; free to air broadcasters; subsidised private schools; and, importantly for small farmers, social monotributistas and Monotributo taxpayers doing primary activity who pay only the pension component (CF art. 203(l)).
• Objective exemptions (CF art. 204): operations in public bonds, negotiable obligations and publicly offered securities (not brokers' income); books and newspapers; worker cooperative members' income; bank deposit interest; professional fee sharing; works for the Río Colorado aqueduct; water distribution by Aguas del Colorado SAPEM; and UVA and UVI mortgage loans for a single family home in La Pampa (CF art. 204(a) to (i)).
• Zero rate for mining and small manufacturers (model). LI 2019 art. 26 reduced to zero the rate for mine and quarry explotation (minerals, rocks, stones, sands, salts) and for industrialisation in a licensed plant by taxpayers whose total income did not exceed a threshold (ARS 100 million in 2019), excluding assembly by third parties, repairs, fuel and hydrocarbon industrialisation and sales to final consumers, subject to having no tax debt (LI 2019 arts. 26 to 28). MECON 2025 still shows "0" for manufacturing "subject to requirements of the tariff law or tax code" (unconfirmed).
• Biofuels. Decree 1044/2023 (BO 21 April 2023) reduced to 0.5% the rate for manufacturing biofuels other than alcohol (activity code 201.220) for taxpayers that are registered collection agents, employ at least five people, have no tax debt and run a licensed plant in La Pampa, for 1 January to 31 December 2023, excluding sales to final consumers (arts. 1 to 3) (unconfirmed).
• Manufacturing payroll deduction. Decree 275/2022 (BO 25 February 2022) let manufacturers with at least ten employees in La Pampa and no debt deduct from the tax on their manufacturing activity the monthly payroll reported as "Remuneración 1" in federal Form 931 for those employees, without creating a credit balance, for 2022 only, excluding hydrocarbon and fuel industrialisation and sales to final consumers (arts. 1 to 4) (unconfirmed).
• Forestry. La Pampa adhered to the federal forestry investment regime, Law 25.080 as amended by Law 27.487, by Law 3339 (BO 16 July 2021) (unconfirmed).

G. Local or multilateral

A business that operates only in La Pampa registers with the DGR as a direct taxpayer (obligado directo). A business with activities in La Pampa and any other jurisdiction must apply the Convenio Multilateral, which prevails over the code where they conflict (CF art. 214), and payment mechanics and forms are those set by the Comisión Arbitral (CF art. 215). Due dates for CM taxpayers are set by the CM bodies and move to the next business day when they fall on a holiday (CF art. 205, third paragraph). La Pampa's Comarb jurisdiction code is 911 (Comarb jurisdiction data).

Two 2026 changes affect CM taxpayers with head office (sede) in La Pampa:

• From 1 June 2026, they are on the Registro Único Tributario, Padrón Federal, which means registration and data changes are made through ARCA's single registry instead of separately with Comarb and the DGR (RG CA 5/2026, 6 May 2026, art. 1). The Comarb adhesion map lists La Pampa for both "Padrón Web" (query) and "RUT" (data changes in ARCA).
• La Pampa appears in the Comarb adhesion map for the Portal Federal Tributario, the Clave Fiscal Federal and the Domicilio Fiscal Electrónico Federal, so notifications from the DGR to CM taxpayers may arrive through the federal electronic domicile (Comarb adhesion map) (unconfirmed).

Whether a farmer who rents a field in La Pampa but lives and sells in Buenos Aires is local or multilateral depends on where activities take place, not where the owner lives. Producing in La Pampa and selling to a buyer in Rosario is a single process spanning two jurisdictions, so the CM applies; and CM art. 13 contains special rules for agricultural products "in bruto" shipped by the producer without invoice for sale outside the producing province, where the producing province taxes the wholesale price at the place of dispatch, or 85% of the sale price if that price cannot be established (CM art. 13, first paragraph).

H. Withholding, perception and collection regimes

The Comarb SIRCAR table (version 42, 28 July 2025) lists every regime La Pampa runs through SIRCAR. It is the only official source available on 26 October 2026 that lists them; the DGR resolutions setting rates and subjects could not be read.

Source: Comarb, SIRCAR regimes by jurisdiction, v42, rows for jurisdiction 911. Rates, thresholds and the DGR resolution behind each regime: (unconfirmed).

The Comarb adhesion map shows La Pampa in SIRCREB (collections on bank credits), SIRTAC (card and payment platform collections), SIRPEI (perceptions on imports collected by Customs) and SIRCAR. La Pampa is not listed for SIRCUPA (collections on payment accounts in fintech wallets) in the map consulted on 26 October 2026 (unconfirmed). La Pampa is one of seven jurisdictions with which the new SIRCIP perception system starts on 1 December 2026, with the initial list of agents published on the SIRCIP site (Comarb Disposición de Presidencia 12/2026, 21 October 2026, art. 1 and annex).

How SIRCREB works in general (a monthly register with a letter code that identifies each taxpayer's rate, ten day returns by banks, refunds through a monthly refund register) is set by RG CA 104/2004 and its consolidated text RG CA 6/2023 and is explained in the national overview. The La Pampa SIRCREB rates by risk letter and the La Pampa rules for local taxpayers could not be read.

Why the farm regimes matter. Regimes 9, 10 and 13 show that La Pampa collects an advance when livestock or grain are moved, through municipalities (which issue livestock movement documents) and at roadside checkpoints and police stations. A producer who sells through an auction suffers perception under regime 16, and a producer selling grain to an acopiador or exporter suffers retention under regime 12. All of these are payments on account of the producer's own tax (CF art. 212) and can easily exceed the tax due at a 0.5% or 1% rate. That is the root of the credit balance problem described next.

I. Credit balances: offset, automatic offset, refund

• Use against advances. Retentions suffered are deducted in the advance or final return (CF art. 212).
• Offset by the DGR. The DGR may offset, ex officio or at the taxpayer's request, credits from payments made in error, in excess or without cause against debts of the same or other taxes, oldest first, applying credits first to interest, then fines, then tax (CF art. 83).
• Self offset after rectification. Taxpayers may offset credit balances arising from rectified returns against debts in new returns for the same tax, subject to DGR review (CF art. 89, second paragraph).
• Automatic offset request. The DGR has a procedure called Solicitud de Compensación Automática, amended by RG 21/2025 with an annex of changes (Comarb Gaceta, January 2026) (unconfirmed).
• Refund (repetición). A claim for refund of tax paid unduly or without cause is filed with the DGR with specified content (CF art. 110); the DGR verifies the returns, may assess any tax owed and must decide within 90 days, with extensions where the claimant asked for more than 30 days for evidence or where audits are needed, capped at 90 further days for those steps (CF arts. 111 and 112). Interest on approved refunds is set by the Undersecretariat of Public Revenue and cannot exceed the Banco de La Pampa rate for discounting commercial paper; it runs from the claim to the decision (CF art. 113). Silence beyond the deadline lets the taxpayer treat the claim as rejected and appeal to the Executive (CF art. 114). The refund right prescribes in five years (CF art. 151).
• Contesting SIRCREB and agent excess. Banks may return amounts collected by error themselves for up to nine ten day periods and, after that, through the SIRCREB administration committee and the monthly refund register (RG CA 6/2023, procedures for agents, items 4 and 5). Exclusion from the La Pampa SIRCREB register or a reduced rate letter must be requested from the DGR (unconfirmed).

The Consenso Fiscal 2021 commits signatory provinces to seek automatic refund or offset of credit balances; whether La Pampa is bound is discussed in section M.

J. Promotion and incentives

Law 3304, Fiscal Incentives Regime (sanctioned 9 December 2020, Suplemento Oficial 11 December 2020). Beneficiaries must be domiciled in La Pampa, hold a DGR certificate of no tax breaches and not be in default with the province (Law 3304 arts. 3 and 4). Incentives are non refundable tax credits:

Incentives under Titles II and III last ten years, and later repeal does not affect credits already granted (Law 3304 art. 35). Total cost above 5% of gross income tax revenue can be charged to the Economic Promotion Fund (art. 38).

Law 2870, Economic Promotion (Suplemento Oficial, Official Bulletin No. 3183, 18 December 2015). The Executive qualifies promoted activities (art. 5) and may grant, among other benefits, exemptions from gross income tax, property tax, stamp tax and vehicle tax for up to 15 years (art. 6(B)), plus subsidised loans of up to 15 years with up to 5 years of grace (art. 9). Applicants file a productive project (art. 13); benefits lapse for failure to start, false data or breach (arts. 18 to 21). The regulations were in Decree 266/2016, amended by Decree 986/2021 (SAIJ date 21 April 2021) (unconfirmed).

RIGI. No La Pampa law adhering to the federal Large Investment Incentive Regime (Law 27.742) was found in SAIJ searches on 26 October 2026 (unconfirmed).

K. Simplified regime for small taxpayers

The code exempts social monotributistas and Monotributo taxpayers doing primary activity who pay only the pension component (CF art. 203(l)). No source available on 26 October 2026 confirmed whether La Pampa runs a provincial simplified regime with fixed monthly amounts or has joined the federal unified Monotributo (Monotributo Unificado) through a joint resolution with ARCA, as Neuquén did (unconfirmed). Small direct taxpayers should at least expect the monthly minimum tax of the tariff law; LI 2019 set minimums by rate bracket, made them final (not creditable against later months) and did not apply them to farming, real estate rental or CM taxpayers (LI 2019 arts. 30 and 32) (unconfirmed).

L. Penalties, interest and enforcement

Appeals. Reconsideration within 15 days of notice (CF art. 92); filing suspends payment of amounts not accepted, but interest keeps running (CF art. 98). The decision becomes final 15 days after notice unless appealed to the provincial Executive (CF art. 99). After administrative appeal, a contentious action lies before the provincial Superior Court, only after paying tax and interest (fines excepted) (CF art. 109). The SAIJ text refers in some articles to the Executive and in others to a Tribunal Administrativo de Apelación (CF arts. 101, 105, 106) (unconfirmed).

M. Consenso Fiscal compliance

The Ministry of Economy's 2025 table places La Pampa above the Consenso 2021 caps it prints for several activities: manufacturing 2% against a 1.5% cap, construction 3% against 2.5%, transport 3% against 2%, livestock 1% and large operator agriculture 1% against 0.75%, and mortgage loans 6% against an exempt cap. La Pampa is below the caps for commerce (3% against 5%), hotels and restaurants (3% against 4.5%), electricity, gas and water (3% against 3.75%), communications (4.1% against 5.5%) and health services (3% against 4.75%) (MECON 2025).

No La Pampa law approving any Consenso Fiscal (2017, 2018, 2019, 2020 or 2021) was found in SAIJ on 26 October 2026, although SAIJ holds most La Pampa laws of those years. The Consenso texts held in this guide's sources do not list signatories in machine readable form (their signature pages are images). The annex to the 2017 Consenso lists two lawsuits brought by La Pampa against the federal State among the claims that signatory provinces had to drop (Law 27.429, Annex, items 27 and 28), which shows La Pampa was within the scope of that clause but does not prove it signed. Whether La Pampa signed and ratified the Consensos, and therefore whether the caps and the commitments on export exemptions, collection regimes and automatic refunds bind it, is unconfirmed (unconfirmed). The practical consequence for a taxpayer is limited either way: the caps are commitments between governments, and a taxpayer facing a rate above a cap would need a local court route (see the national overview, section H).

N. Municipal fees and Santa Rosa

Municipalities in La Pampa charge their own fees on commercial and industrial premises (tasa de inspección or similar), and CM art. 35 limits what they can do with multi province businesses (see Municipal fees). The province also distributes casino gross income tax revenue to municipalities through the provincial sharing law, Law 1065 (LI 2019 art. 22). No Santa Rosa or General Pico tax ordinance could be downloaded from an official domain. Separately, municipalities and comisiones de fomento act as collection agents of the provincial gross income tax on livestock and grain movements (SIRCAR regimes 9 and 10); that is a provincial tax collected locally, not a municipal fee.

Step by step

1. Map where you will operate. If every activity (production, sales offices, services) is in La Pampa, you are a direct taxpayer. If you also produce, sell or provide services in another province, you are a CM taxpayer (CF art. 214). A Neuquén contractor sending crews to 25 de Mayo is multilateral from the first job.
2. Get federal registration first. CUIT and Clave Fiscal with ARCA; VAT and income tax registration. Banks may not lend to taxpayers who cannot show their DGR registration and payment of the last period (CF art. 31, last paragraph).
3. Register for gross income tax by the day you start (CF art. 216 as replaced by Law 3365). Direct taxpayers register with the DGR using the provincial tax access key (now version 3, RG 17/2026 per Comarb Gaceta, September 2026) (unconfirmed). CM taxpayers register through the Padrón Federal; for those with head office in La Pampa this runs through ARCA's single registry from 1 June 2026 (RG CA 5/2026). Choose the NAES activity codes; La Pampa adopted the NAES code changes by RG 22/2025 (Comarb Gaceta, January 2026).
4. Check the registers you appear in. Each month, check your SIRCREB letter and your inclusion in La Pampa perception and retention registers. Large buyers of grain and livestock, auction houses, banks and card processors will collect from you automatically.
5. Ask whether you must act as an agent. If the DGR appoints you, register as a SIRCAR agent (or, from 1 December 2026, as a SIRCIP perception agent if listed) and file on the Comarb calendar (RG CA 21/2025). Late payment of collected tax is fraud (CF art. 51(b)).
6. File monthly. Direct taxpayers: monthly advance return and payment to the DGR (CF art. 205); payment through Banco de La Pampa or other agreed banks (CF art. 209). CM taxpayers: CM03 or CM04 in SIFERE by the dates in Table 4, deducting retentions, perceptions and bank collections attributed to La Pampa.
7. File the annual return. CM taxpayers file CM05 (2025 return was due 30 June 2026, RG CA 20/2025 art. 2). Direct taxpayers file the annual return on the DGR date (unconfirmed). Note the art. 48 safe harbour: a debt shown correctly in an annual return filed on time does not attract an omission fine.
8. Claim incentives in advance. Law 3304 credits require a DGR certificate of no breaches (art. 4) and, for sector credits, a payroll paid through Banco de La Pampa (arts. 16 and 22). Law 2870 benefits require an approved project (art. 13).
9. Manage credit balances monthly. Use the automatic offset request (RG 21/2025) where possible; request SIRCREB exclusion or rate reduction if your credit is structural; file a refund claim (CF art. 110) for amounts that cannot be offset.
10. Keep the compliance certificate current. Provincial suppliers and public works contractors must be in "fiscal compliance" for gross income tax, checked on 1 January and 1 July each year, or their supplier registration is suspended until they present a DGR compliance certificate (Decree 537/2026 art. 13). The certificate is governed by RG 5/2026 (Comarb Gaceta, April 2026) (unconfirmed).
11. Report changes and cessation. Changes within 30 days (CF art. 31(3)); cessation requires prior payment and return, with the minimum tax prorated, unless there is economic continuity such as a merger (CF art. 217).

Costs and timelines

Table 1. La Pampa gross income tax rates reported for 2025, with Consenso 2021 caps

Source: Ministry of Economy, Alícuotas teóricas de ingresos brutos 2025 (provisional), La Pampa column and "Alícuota máxima Consenso Fiscal" column. These are 2025 rates as compiled by the Ministry, not the text of the Ley Impositiva 2026 (unconfirmed).

The Ministry's 2024 workbook shows the same La Pampa rates except financial services at 7% (raised to 9.1% in 2025) and no specific rate for digital services (3% in 2025) (MECON 2024 and 2025).

Table 2. Specific rates and rules in the 2019 tariff law (structure only)

Source: LI 2019 (Law 3143). Shown because the 2026 law was not available and these articles show where to look in it. Do not use these figures for 2026.

Table 3. Key thresholds and amounts for 2026

Table 4. 2026 deadlines

CM taxpayers (SIFERE, all provinces including La Pampa). Monthly returns CM03 and CM04 and payment, by last digit of the CUIT (RG CA 20/2025, annex):

* Because of internet outages, Comarb treated January 2026 filings and payments as on time if made by 18 February 2026 (Disposición de Presidencia 4/2026) and then by 20 February 2026 for all CUIT groups (Disposición de Presidencia 5/2026).

The annual CM05 return for 2025 was due 30 June 2026 (RG CA 20/2025 art. 2). SIRCAR agents file on the 2026 calendar of RG CA 21/2025, banks file SIRCREB ten day returns on the calendar of RG CA 22/2025, and SIRTAC agents on RG CA 24/2025.

Local taxpayers (DGR). Monthly advances and the annual return are due on dates set by the DGR (CF arts. 205 and 207). The 2026 DGR calendar could not be read (unconfirmed).

Table 5. Timeline of norms

Worked examples

All amounts in pesos with US dollar equivalents at ARS 1,563.90 per US$ (dólar MEP selling rate (dolarapi.com), 23 October 2026) (unconfirmed). Because the 2026 rates could not be read, both examples state the rate assumption used and show what changes if it is different.

Example 1. Cattle and grain producer in the east of La Pampa (direct taxpayer, calendar 2026)

Facts. An Argentine company farms only in La Pampa. It sells soybeans, corn and wheat to an acopiador and an exporter, and sells steers and calves through a livestock auction and directly to a feedlot. Expected 2026 sales, net of VAT: grain ARS 900,000,000 (US$ 575,484.37); cattle ARS 600,000,000 (US$ 383,656.24). It is VAT registered, so VAT debit is excluded from the base (CF art. 191(a)). It does not sell to final consumers (CF art. 219).

Step 1. Rates. Assumption: the 2025 rates reported by the Ministry of Economy continue in 2026: agriculture 0.5%, livestock 1% (MECON 2025) (unconfirmed).

Step 2. Annual tax.

Step 3. What if the farm is on rented land and the company is "large". If the 2026 law keeps the LI 2019 art. 20 model (1% for agriculture on non owned land above a threshold), grain tax doubles to ARS 9,000,000 (US$ 5,754.84) and the total becomes ARS 15,000,000 (US$ 9,591.41). If, in addition, a 30% large taxpayer uplift on the ordinary rates applied (LI 2019 art. 33 model), rates would become 0.65% and 1.3% on owned land, for a total of ARS 13,650,000 (US$ 8,728.18). These scenarios only illustrate how much the size rules can move the bill (unconfirmed).

Step 4. Collections suffered. Assume, for illustration only (these are not La Pampa rates), that during 2026 the company suffers: retentions by grain buyers under SIRCAR regime 12, ARS 6,000,000 (US$ 3,836.56); advances collected by municipalities on livestock and grain movement documents under regimes 9 and 10, ARS 3,000,000 (US$ 1,918.28); and SIRCREB bank collections, ARS 2,500,000 (US$ 1,598.57). Total collections: ARS 11,500,000 (US$ 7,353.29).

Step 5. Result. Tax due ARS 10,500,000 minus collections ARS 11,500,000 = credit balance of ARS 1,000,000 (US$ 639.43). The company deducts collections in each monthly advance (CF art. 212); the excess at year end can be used against later advances, offset through the automatic offset request (RG 21/2025) or claimed back (CF arts. 83, 110 and 111). If the new cattle breeding payment on account of Decree 1317/2026 also applies, the credit grows by that amount.

Step 6. Good compliance bonus. If the 2026 law grants a bonus like LI 2019 art. 35 (5% of the annual tax for taxpayers with every advance paid on time for three years), the bonus would be ARS 525,000 (US$ 335.70), reducing the tax to ARS 9,975,000 (US$ 6,378.29) (unconfirmed).

Step 7. Law 3304 growth credit. The company works only in La Pampa, so if it is not subject to a size uplift it can claim the productive efficiency credit (Law 3304 arts. 6 and 8). Example for one month: cattle base ARS 120,000,000 against an inflation adjusted three year average for the same month of ARS 100,000,000. Excess ARS 20,000,000 at 1% = ARS 200,000 of tax on growth; credit at 30% = ARS 60,000 (US$ 38.37), or ARS 80,000 (US$ 51.15) at 40% (Law 3304 art. 7) (unconfirmed). Note that if the company is "large" under the uplift rule, it loses this credit (art. 8(2)).

Trap shown by the example. Low rates (0.5% and 1%) and several layers of collection at the farm gate, at the road and at the bank mean that a producer is structurally in credit unless it actively manages its SIRCREB letter and offsets.

Example 2. Oilfield services contractor under the Convenio Multilateral, Neuquén and La Pampa (October 2026)

Facts. A company with head office in Neuquén provides well services and workovers to operators in Neuquén and in the 25 de Mayo district of La Pampa, including the El Medanito area now operated transitionally by the provincial company Pampetrol (Law 3639 art. 2). Its 2025 balance sheet (closed 31 December 2025) shows income from Neuquén clients of ARS 7,000,000,000 and from La Pampa clients of ARS 3,000,000,000; computable expenses (salaries, fuel, repairs, rentals, depreciation, excluding taxes, interest and materials incorporated into products, CM art. 3) of ARS 4,200,000,000 in Neuquén and ARS 1,400,000,000 in La Pampa, allocated by where crews work (CM art. 4). October 2026 total taxable income: ARS 900,000,000 (US$ 575,484.37).

Step 1. Unified coefficient (CM arts. 2 and 5).

Step 2. Bases for October 2026. La Pampa: 900,000,000 × 0.275 = ARS 247,500,000 (US$ 158,258.20). Neuquén: 900,000,000 × 0.725 = ARS 652,500,000 (US$ 417,226.17).

Step 3. Rates. * Neuquén: oilfield services NAES 091001 to 091003 and 091009 at 3.5%, plus a 0.25 point size surcharge because prior year Neuquén income exceeded ARS 4,836 million but not ARS 8,206 million: 3.75% (Neuquén Law 3541 art. 4(m); see the Neuquén page). * La Pampa: no 2026 rate for oilfield services could be read. MECON 2025 has no specific line for it. Assumption: 3%. A sensitivity at 4.1% is also shown.

Step 4. Tax for October 2026.

At 4.1% in La Pampa, the La Pampa tax would be ARS 10,147,500 (US$ 6,488.59). On a full year of similar months, the combined bill is about ARS 382,725,000 (US$ 244,724.73).

Step 5. Collections and credits. Assume, for illustration only, that the company's SIRCAR and SIRCREB statements show La Pampa collections in October of ARS 9,000,000 (US$ 5,754.84): retentions by La Pampa operators acting as agents under regime 1 or 2, plus the La Pampa share of SIRCREB. The La Pampa credit for the month is 9,000,000 minus 7,425,000 = ARS 1,575,000 (US$ 1,007.10). A credit in one jurisdiction cannot be used against the debt of another: the Neuquén tax must be paid in full even if La Pampa is in credit. The La Pampa credit must be recovered in La Pampa (CF arts. 83, 110 and RG 21/2025).

Step 6. If the company only started in La Pampa in 2026. CM art. 14(a) lets the jurisdiction where an activity starts tax the whole income obtained there until the coefficients can be built from a full year's balance; so in the first year La Pampa would tax all La Pampa invoices and Neuquén the rest, instead of the 0.275 coefficient.

Step 7. Other La Pampa costs to price in. Stamp tax on service contracts signed with La Pampa operators (Stamp tax); municipal fees in 25 de Mayo if the company keeps a base there (Municipal fees); and, for El Medanito work, the requirement that contractors hire local labour and Pampean suppliers (Law 3639 arts. 3(c) and 4(3); Law 3640 art. 1(e)).

Practical traps

1. Assuming farming is exempt. In La Pampa it is taxed (CF art. 183(d)); producers coming from provinces with exemptions are often surprised.
2. Renting land changes the rate. Under the 2019 model, large farmers working land they do not own paid double the agriculture rate (LI 2019 art. 20). Check the 2026 rule before signing a lease.
3. Size thresholds count income in all provinces. The large taxpayer uplift was measured on total income in every jurisdiction, including exempt and untaxed income (LI 2019 art. 33). A national group with a small La Pampa branch may still be "large" in La Pampa.
4. Being "large" costs you the incentives. Law 3304 growth and start up credits are denied to taxpayers subject to size based rate increases (arts. 8 and 12).
5. Minimums are final. Monthly minimum amounts paid are not creditable against later months (LI 2019 art. 30), so a seasonal business can overpay (unconfirmed).
6. Not separating activities. If you do not report each activity separately, the highest rate applies to all (CF art. 210).
7. Selling to the State. Sales by producers and manufacturers to the State are treated as retail sales and pay the retail rate (CF art. 219).
8. Barter of grain. In a canje the income accrues when you deliver the grain, not when you receive the inputs (CF art. 190(h)).
9. Moving cattle or grain without documents. Goods transported without DGR required documents can be seized (CF art. 72); municipal and roadside advance collections apply (SIRCAR regimes 9, 10 and 13).
10. Agents cannot net. An agent cannot offset collected tax against its own credit (CF art. 83), and keeping it past the due date is fraud (CF art. 51(b)).
11. Public sector contracts. Losing compliance status suspends you from the provincial supplier register on the next 1 January or 1 July check (Decree 537/2026 art. 13).
12. Financial statements. Balance sheets must show the La Pampa gross income tax debt separately, and an accountant's report must state it (CF art. 32).
13. Appeals require payment. To reach the Superior Court you must first pay tax and interest (CF art. 109).
14. The 2018 code on SAIJ is not fully updated. Article 216 still shows the old five days before rule replaced by Law 3365; check wording against the DGR's own text.

Recent changes

• 10 December 2025 (signature). Comarb fixes the 2026 calendars for SIFERE, SIRCAR, SIRCREB, SIRCUPA and SIRTAC (RG CA 20/2025 to 24/2025) and consolidates the NAES (RG CA 19/2025).
• Late 2025. DGR RG 20/2025 approves the CABI system for automatic control of declared tax bases; RG 21/2025 amends the automatic offset request; RG 22/2025 adopts the NAES code changes (Comarb Gaceta, January 2026) (unconfirmed).
• February 2026. January SIFERE deadline extended to 20 February 2026 after system outages (Comarb Disp. 4/2026 and 5/2026).
• Early 2026. DGR RG 5/2026 regulates the tax compliance certificate (Comarb Gaceta, April 2026) (unconfirmed).
• 22 April 2026 (SAIJ date). Decree 537/2026: provincial suppliers and works contractors must be in gross income tax compliance, checked twice a year (art. 13).
• 6 May 2026. RG CA 5/2026: Padrón Federal for CM taxpayers with head office in La Pampa from 1 June 2026.
• 7 May 2026. Laws 3639 and 3640: Pampetrol takes over El Medanito from 19 June 2026 for up to 8 months, royalty kept at 15% (Law 3639 arts. 2 and 4); new national and international tender for a 25 year concession with a royalty of 15% plus a bid percentage (a negative bid no larger than 5 points), an entry bonus of US$ 25 million plus or minus up to US$ 5 million, 194 committed and contingent wells and 133 workovers (Law 3640 arts. 1 and 4). Law 3620 of September 2025 was repealed (Law 3640 art. 8).
• Mid 2026. Decree 1317/2026 creates a gross income tax payment on account for cattle breeding, regulated by DGR RG 18/2026; RG 17/2026 creates version 3 of the provincial tax access key (Comarb Gaceta, September 2026).
• 21 October 2026. Comarb Disposición de Presidencia 12/2026: SIRCIP starts 1 December 2026 with La Pampa among the first seven jurisdictions.
• 26 September 2025 (BO). Law 3619 declares the provincial retail system "at risk" for three years and suspends new multi point retail outlets and temporary or permanent "fairs" (arts. 1 and 2), and orders a law ensuring their tax traceability (art. 3).

Pending changes

• Ley Impositiva 2026 text and the 2027 tariff law, normally debated in November and December (unconfirmed).
• The El Medanito tender under Law 3640: the bidding terms and the outcome will determine who operates the field from 2027 (unconfirmed).
• SIRCIP roll out in La Pampa from 1 December 2026; agents should check whether they are on the initial list.
• Whether La Pampa joins SIRCUPA, the unified Monotributo and RIGI (unconfirmed).
• Possible law regulating retail fairs under Law 3619 art. 3.

FAQ

1. Is farming exempt from gross income tax in La Pampa? No. The code taxes agricultural, livestock, mining and oil explotations (CF art. 183(d)) and has no general primary production exemption. The Ministry of Economy reported 0.5% for agriculture and 1% for livestock in 2025 (unconfirmed). Only small Monotributo producers paying only the pension component, and social monotributistas, are exempt (CF art. 203(l)).

2. Which law sets the 2026 rates? The Ley Impositiva 2026. Its number and text could not be obtained because the provincial websites were unreachable on 26 October 2026 (unconfirmed). If no new law had been passed, the previous year's law would have continued under the rollover clause traditionally included (LI 2019 art. 64 as a model).

3. I farm in La Pampa but my company is in Buenos Aires. Do I register with the DGR? You are a multilateral taxpayer under the CM and register through the Padrón Federal; you file in SIFERE and La Pampa receives its share by coefficient (CF art. 214). Special CM art. 13 rules may apply to farm products shipped without invoice for sale elsewhere.

4. Why do I always have a credit balance? Because buyers, auction houses, municipalities, roadside checkpoints and banks all collect on account (SIRCAR regimes 9 to 16; SIRCREB) while your rate is low. Use the automatic offset request (RG 21/2025), ask for SIRCREB exclusion or a lower letter, and file a refund claim if needed (CF arts. 110 and 111).

5. How long does a refund take? The DGR must decide within 90 days, extendable for evidence and audits (CF art. 111). Silence counts as rejection and can be appealed (CF art. 114). Interest is paid on approved refunds, capped at the Banco de La Pampa discount rate (CF art. 113). Real times were not available (unconfirmed).

6. Does La Pampa tax exports? The code excludes exports of goods and of services used abroad from the tax, with no textual exception for hydrocarbons or mining (CF art. 186(d)) (unconfirmed). Services connected to transport, loading and storage are taxed.

7. What incentives can a new plant get? Law 3304 offers payroll based tax credits of up to 100% of the gross income tax for industrial and strategic activities, plus growth and start up credits (arts. 6 to 29); Law 2870 allows exemptions for up to 15 years for approved projects (art. 6(B)). Both require a clean tax record. Check whether they are still being granted in 2026 (unconfirmed).

8. Is there a simplified regime for small businesses? Not confirmed. Monotributo producers paying only the pension component are exempt (CF art. 203(l)); for others, check the Ley Impositiva 2026 for a simplified regime or monthly minimums, and whether La Pampa has joined the unified Monotributo (unconfirmed).

9. What are the penalties for late payment? Interest set by the provincial revenue undersecretariat, capped at 50% above the Banco de La Pampa overdraft rate (CF art. 45); omission fines of 10% to 100% if there is an audit or demand (CF arts. 48 and 54); formal fines in a range set by the tariff law (CF art. 47). Debts correctly shown in an annual return filed on time do not attract an omission fine (CF art. 48).

10. Does La Pampa follow the Consenso Fiscal caps? Partly. According to the Ministry of Economy's 2025 table, several La Pampa rates (manufacturing, construction, transport, livestock) exceed the Consenso 2021 caps, while others are below. No La Pampa law approving a Consenso was found (unconfirmed).

11. What changed for oil and gas in 2026? The El Medanito concession expired into a transition run by Pampetrol from 19 June 2026, and a new 25 year concession is being tendered (Laws 3639 and 3640). Gross income tax rates for hydrocarbon activities in La Pampa could not be read (unconfirmed). For the Neuquén side of a Vaca Muerta business, see the Neuquén page.

12. Do I need a compliance certificate? Yes, if you sell to the provincial government or bid for public works: compliance status is checked on 1 January and 1 July, and suppliers in breach are suspended until they present the DGR certificate (Decree 537/2026 art. 13; certificate rules in RG 5/2026) (unconfirmed).

Primary sources

• Código Fiscal de La Pampa, Law 271, T.O. 2018 (Decree 127/2018), SAIJ
• Ley Impositiva 2019, Law 3143, SAIJ
• Law 3159 (CF art. 156)
• Law 3216 (CF art. 156)
• Law 3365 (CF art. 216)
• Law 3304, Fiscal Incentives Regime
• Law 2870, Economic Promotion
• Decree 986/2021
• Decree 275/2022
• Decree 1044/2023
• Decree 537/2026
• Law 3223
• Law 3339 (forestry)
• Law 3619
• Law 3620 (repealed)
• Law 3639
• Law 3640
• Law 1426 (Convenio Multilateral adhesion)
• Ministry of Economy, Alícuotas teóricas de ingresos brutos 2025 and 2024
• Comarb, Gaceta Tributaria Provincial, January to September 2026
• Comarb, RG CA 5/2026
• Comarb, RG CA 19/2025 (NAES)
• Comarb, RG CA 20/2025 (SIFERE 2026)
• Comarb, RG CA 21/2025 (SIRCAR 2026)
• Comarb, RG CA 22/2025 (SIRCREB 2026)
• Comarb, RG CA 24/2025 (SIRTAC 2026)
• Comarb, Disposición de Presidencia 4/2026
• Comarb, Disposición de Presidencia 5/2026
• Comarb, Disposición de Presidencia 12/2026 (SIRCIP)
• Comarb, SIRCAR regimes by jurisdiction v42
• Comarb, adhesion map
• Comarb, jurisdiction data (La Pampa code 911)
• Convenio Multilateral del 18.8.77
• Law 27.429 (Consenso Fiscal 2017) and Law 27.687 (Consenso Fiscal 2021)
• Not reachable on 26 October 2026

Related pages

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