Gross income tax in La Rioja Province

Key rules

A. The legal architecture in 2026

1. Legality. Only a law may define the taxable event, taxpayers, base, rates, offences and exemptions (CT art. 2).
2. Código Tributario. Law 6.402 and amendments, consolidated by the DGIP (January 2026 version). Gross income tax is Book II, Title IV, arts. 162 to 193. The general part covers electronic domicile (art. 23), duties (art. 25), the new transport code (art. 25 bis), assessments (arts. 33 bis to 36), surcharges and penalties (arts. 39 to 53), payment, offset and refund (arts. 55 to 63), prescription (arts. 64 to 66), indexation (arts. 67 to 72) and appeals (arts. 73 to 87). LI 2026 art. 129 authorises the Executive to prepare a new consolidated text (unconfirmed).
3. Ley Impositiva 2026. Law 10.852, sanctioned 20 November 2025. Gross income tax: Chapter IV, arts. 18 to 22, plus CAILaR. Penalties and interest: arts. 91 to 95. Other gross income rules: arts. 96 (professions), 99 (15% discount), 103 (payment with cancellation bonds), 107 (online certificates), 108 (utility perception regime), 111 and 112 (state companies and Banco Rioja), 117 (withholding on foreign digital services), 118 (financial entities). It also amended the CT (arts. 120 to 128).
4. The Executive may adjust minimum amounts (LI 2026 art. 22) and the DGIP may open sub codes and assign rates and minimums within CAILaR (LI 2026 art. 20).

B. Taxable event and nexus

• Tax falls on the habitual exercise for consideration in La Rioja of trade, industry, professions, trades, business, leases of goods, works or services, or any other activity, profit making or not (CT art. 162). Habituality is not lost by periodic or discontinuous exercise.
• Even if sporadic, the following are taxed: buying farm, forest, "fruits of the country" or mineral products in the province to industrialise or sell them elsewhere (art. 162(a)); real estate subdivision, sales and leases, with exceptions for one rented property below the LI amount and for sales more than two years after the deed by non companies (art. 162(b)); sales of goods brought into the province (art. 162(c)); money lending (art. 162(d)); retail fuel (art. 162(e)); services related to digital currencies (art. 162(g)). For 2026 the one property rental exception applies only if monthly rent does not exceed ARS 100,000 (LI 2026 art. 97).
• Foreign digital services. Services by foreign providers used economically in La Rioja (streaming, online subscriptions, platform intermediation, online gambling) are taxable (CT art. 162 bis). Foreign providers need not register (CT art. 188, second paragraph); the tax is collected by withholding as a final payment on the full amount paid (CT arts. 162 bis and 167; LI 2026 art. 117).
• The specific nature of the activity governs, not its classification for other purposes (CT art. 163).

C. Tax base

• Gross income accrued in the period, however paid, including in kind and in digital currencies (CT arts. 167 to 169). Professionals may use the cash method (art. 170).
• Not part of the base (CT art. 178): VAT debit and excise taxes for registered taxpayers; return of capital in financial operations; reimbursements to agents; state subsidies; export refunds ("reintegros") granted by the Nation; sales of fixed assets; certain cooperative flows; and income from UTE participations taxed at the UTE level.
• Deductions (art. 179): returns, discounts and bonuses; bad debts on the accrual method; returned containers and goods. Labour costs and taxes cannot be deducted (art. 180), and nothing else may be deducted unless the law says so (art. 181).
• Special bases exist for margins on trading, financial entities, lenders, insurers, agents and used cars (arts. 171 to 177).

D. Exemptions and untaxed income

Untaxed income (CT art. 183; no application needed, last paragraph): employment and pensions; public office; international transport by foreign carriers under reciprocity, with transport originating in La Rioja otherwise taxed (art. 183(c)); exports of goods through customs, but not connected transport, slinging, stowage, storage and similar (art. 183(d)); directors' fees, but not statutory auditors (art. 183(e)); services used or exploited abroad (art. 183(g)).

Exemptions (CT art. 182), the ones that matter most for business:

For items (a) first part, (b), (c), (d), (e), (g), (i), (l), (m), (n), (o), (p), (q), (r), (t) and (u), no prior request is needed (CT art. 182, closing paragraph). In practice the DGIP Guía de Trámites 2026 describes an exemption application with an ARCA registration certificate, address proof and electronic domicile, and RN 1/2011 arts. 18 to 20 require an exemption certificate to be shown to withholding agents and allow the DGIP to revoke an exemption, after a 15 day notice, if its conditions are breached.

Non profits narrowed for 2026. LI 2026 art. 126 rewrote art. 182(h): entities of public benefit keep the exemption only if income goes exclusively to their purpose and is not distributed; it no longer covers financial placements at excessive rates, gambling, fuel sales, or commercial, industrial, primary, construction, service and insurance activities for consideration, and every law or decree granting exemptions for those activities is repealed.

State companies taxed at half rate. From fiscal year 2026, provincial state owned companies (SAPEM, state SRLs and SAUs wholly owned by the State) pay 50% of their CAILaR rate, but not below the tramo 1 rate; EDELAR and Aguas Riojanas remain exempt (LI 2026 art. 111). Banco Rioja SAU pays 1.25% on retail banking (LI 2026 art. 112). Law 10.810 (BO 8 August 2025) had already made these companies fully taxable from 2025 and revoked their exemptions from 1 January 2025.

E. Rates: how the CAILaR brackets work

• CAILaR (LI 2026 Annex I) is built on six digit codes that follow the national NAES structure (for example 104012 "Elaboración de aceite de oliva", 110212 "Elaboración de vinos", 351199 "Generación de energías n.c.p.").
• For each activity the rate depends on total gross income of 2025: the sum of the tax bases declared, or assessed by the DGIP, for all activities including exempt and untaxed ones, in any jurisdiction (LI 2026 art. 18, third paragraph). Exports therefore push an exporter into the higher bracket even though they are themselves untaxed.
• Activities started after 1 January 2026 use tramo 1 (LI 2026 art. 18, last paragraph).
• Unlisted activities pay 3% (LI 2026 art. 19). The 3% general rate dates from Law 10.713 art. 4 (2024).
• Minimum taxes are set in CAILaR only for certain activities, mostly on a per unit basis (per vehicle for taxis and school transport, per room for hotels, per gaming table or machine, per parking space, per stand for fairs) (LI 2026 art. 20). For example, hourly hotels ARS 312,000 per room and boarding houses ARS 62,400 per room per year (CAILaR codes 551010 and 551021). Minimum tax rules do not apply to CM taxpayers (CT art. 184).
• Where a taxpayer has several activities it must split income by activity and pay at least the highest minimum; if it does not split, the highest rate applies to everything (CT art. 185).

F. Registration: local or multilateral

• Register before starting (CT art. 188). Single jurisdiction taxpayers register as local taxpayers with form F01 IIBB PJ (companies) or F01 IIBB PH (individuals), online through "Trámites Web" or in person (DGIP Guía de Trámites 2026).
• Businesses active in two or more provinces register under the CM (CT arts. 165 and 191). The DGIP guide describes a two stage process: file the CM01 in the CM "Padrón Web" through the ARCA portal, then confirm in person at a DGIP desk with the CM01 printed in "Pendiente" status, ID, ARCA certificate, address proof, company documents, the municipal operating licence where there is an establishment, and adherence to the electronic domicile.
• Financial entities must show BCRA authorisation to register (LI 2026 art. 118).
• Electronic tax domicile is compulsory for all taxpayers (RG 18/2026, replacing art. 3 of RG 15/2022). Notices are deemed served on the day they are opened or on the next Tuesday or Friday after they become available, whichever is first (RG 18/2026 art. 2). CM taxpayers with La Rioja registration must also use the Comisión Arbitral's Federal Electronic Tax Domicile (RG 17/2026 arts. 1 and 2).
• Transport code (COT). From LI 2026, moving goods within La Rioja must be covered by a free transport operation code obtained before the trip (CT art. 25 bis, added by LI 2026 art. 120). Goods moved without documents are presumed unreported sales (CT art. 35(d), as replaced by LI 2026 art. 122). The DGIP implementing rules were not found in the sources (unconfirmed).

G. Withholding, perception, bank and card collection

Withholding (retención). RN 1/2011 arts. 46 to 76.

• Agents (art. 48): state bodies and companies; construction companies; card issuers; ticket and voucher companies; insurers; cooperatives, mutuals and unions; health insurers and prepaid medicine; professional associations; banks; buyers from out of province suppliers not registered under the CM in La Rioja (with a doubled rate, art. 58); commission agents; clinics; gambling companies; drug distributors; and anyone designated.
• Base: invoice amount net of VAT and excise for registered suppliers (art. 64). For CM taxpayers under the general regime, withholding is on 50% of that amount; under special CM regimes, on 80% of the income attributable to La Rioja, proved with the CM01. Foreign currency amounts convert at the Banco Nación selling rate of the previous day.
• Rates (art. 65 as replaced by RG 16/2024, from 1 September 2024): 3% local taxpayers; 3% CM general and special regimes; 4.1% differential regime (tobacco, gambling commissions, with bases of 8% / 4% and 100% / 80%).
• Unregistered suppliers: withholding on the full base with the rate increased by 100% (art. 66).
• Minimum: withholding only on invoices of ARS 90,000 (US$ 57.55) or more (art. 70 as replaced by RG 1/2026, from 5 January 2026; ARS 70,000 under RG 1/2025).
• Not subject: exempt only taxpayers; utilities and fuel suppliers; financial entities; the State; professionals below the monthly non taxable amount (art. 71).
• Credits are computed from the month withheld and excess can be carried forward beyond the year (art. 67). The DGIP may grant a no withholding certificate (art. 68) or a special withholding certificate with a reduced base or rate (art. 69).

Perception (percepción). RN 1/2011 arts. 77 to 84.

• Manufacturers, producers, wholesalers and distributors perceive on net invoices to wholesalers and retailers operating in La Rioja: 3% (art. 78(a), as replaced by RG 16/2024). Meat wholesalers, slaughterhouses and introducers: 3% (art. 78(c), as replaced). Fuel producers and wholesalers selling to retail stations: 0.10% in the 2011 text (art. 78(b)), later amended by RG 13/2014, not obtained. Telephone companies paying internet and call centre operators: options of 4.1% or 2%, halved for CM taxpayers (art. 78(d)).
• No perception is required on amounts up to ARS 2,400 (art. 80 as replaced by RG 1/2026).
• Perceptions count as tax paid in the month of the invoice even if unpaid (art. 81).
• Import perception (SIRPEI): Customs perceives 1.5% (3% without the AFIP importer validation certificate) on the customs value plus duties, excluding fixed assets and personal use goods (RN 1/2011 arts. 114 to 121).
• Utilities: LI 2026 art. 108 authorises the Executive to create a perception regime by utility companies of up to 5% of their invoices (unconfirmed).

SIRCAR. CM agents file and pay through SIRCAR on the Comisión Arbitral calendar (RN 1/2011 arts. 93 to 96(1)). The Comisión Arbitral table (version 42, 28 July 2025) lists La Rioja, code 912, with regime 001 for withholding and 001 for perception, both in force since inception.

Bank collection (SIRCREB).

• CM taxpayers: La Rioja joined SIRCREB for CM taxpayers under the general regime and arts. 9 and 10 (RN 1/2011 arts. 134 to 150). The rate is the letter assigned in the monthly padrón, from A (0.01%) to Z (5.00%) (art. 141). The padrón may include anyone with debt as an agent (art. 138 as replaced by RG 9/2022).
• Local taxpayers: since RG 4/2022, local taxpayers are also in SIRCREB. Banks with a branch in La Rioja collect 7.2 per thousand on 70% of each credit, or alternatively 4.9 per thousand on 100% (RG 4/2022 arts. 9 and 10), that is roughly 0.5% of credits.
• Not in the padrón: exempt taxpayers, special base activities, art. 182 exempt taxpayers and those with 80% or more of income already subject to withholding or perception, provided they are up to date (RG 4/2022 art. 7).
• Exclusions (RG 4/2022 art. 8; mirrored for CM taxpayers in RN 1/2011 art. 140 as replaced by RG 9/2022): 30 items including salaries and loans, interest, export proceeds including advances, prefinancing and VAT refunds (item 5), transfers between own accounts, transfers from abroad (item 18), capital contributions, credits to US dollar accounts (item 27), refunds of provincial taxes, the online "regret button" refunds and SIRTAC settlements (items 29 and 30, added by RG 22/2025).
• SIRCREB amounts are credits from the month collected; credit balances may be carried forward or applied to other provincial taxes (RG 4/2022 art. 12; RN 1/2011 art. 143).

Cards (SIRTAC). La Rioja joined the Comisión Arbitral's card collection system by RG 23/2020 (unconfirmed). RG 18/2024 (from 1 September 2024) extended withholding to unregistered sellers who sell from a La Rioja establishment or, through online platforms, to buyers domiciled in La Rioja, once they reach 10 operations and ARS 200,000 (US$ 127.89) in a month; after that, withholding applies to all later operations. RG 21/2025 excludes identified tips and gratuities from the base and requires conversion of foreign currency at the Banco Nación selling rate. The SIRTAC rates applicable to La Rioja were not found in the sources.

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

• Carry forward: withholding, perception and bank collection credits can be used in later months, even beyond the fiscal year (RN 1/2011 arts. 67 and 143; RG 4/2022 art. 12).
• Offset: the DGIP may offset credits against debts of any provincial tax, oldest first (CT art. 62); taxpayers may offset balances from corrected returns against new returns of the same tax (CT art. 63). The procedure uses form F04 "Solicitud de Acreditación y/o Compensación de Pago" with a fee set by the LI, a clean tax account and electronic domicile (DGIP Guía de Trámites 2026).
• Exclusion from SIRCREB when balances are permanent: written request with registration certificate and withholding detail, all returns filed and no debt, sent to DGIP head office, agentes@dgiplarioja.gob.ar or sircreb@comisionarbitral.gob.ar (RG 4/2022 art. 15). A no withholding or perception certificate of more than six months counts as an exclusion request.
• No withholding / no perception certificates (RN 1/2011 arts. 68 and 79): require all obligations regularised and a fee of ARS 7,000 (companies) or ARS 3,500 (individuals) (LI 2026 art. 32(b.3) and (c.2)).
• Refund (repetición): the DGIP must refund undue or excess payments if offset is not possible (CT art. 63). The claim is filed with the DGIP, which must decide within 90 days (CT art. 81); silence allows an appeal to the Executive (CT art. 83). The claim is needed before going to court. Refund actions prescribe in five years from payment (CT arts. 64 and 65). The guide requires a formal note with bank account and CBU details. No interest on refunds appears in the CT: the article that recognised indexation on refunds (art. 72) was repealed by Law 10.048 (unconfirmed).
• Payment with bonds: up to 60% of gross income tax may be paid with Cancellation Bonds Types A and B of Law 5.676 (LI 2026 art. 103), and the 2026 debt cancellation bonds (BOCADE, Law 10.850) are accepted to pay the Law 10.907 surcharge (RG 19/2026 art. 5).

I. Simplified regime and small taxpayers

• The provincial simplified regime (former CT art. 186 bis) was repealed by Law 9.343 (BO 28 December 2012); former members pay under the general regime from April 2013 (LI 2026 art. 21). RN 1/2011 arts. 1 to 12 still describe the old regime with 2010 to 2011 amounts; they are obsolete.
• There is no sign in the sources that La Rioja joined a unified national and provincial monotributo (unconfirmed). National monotributo taxpayers therefore register and file monthly as local taxpayers.
• For assessments, the DGIP presumes that a monotributo taxpayer's annual sales equal the average of the ceiling of its declared category and the ceiling of the category below (CT art. 35(i), as replaced by LI 2026 art. 122).
• Professions and trades exercised personally and not organised as a business have a monthly non taxable amount of ARS 600,000 (LI 2026 art. 96); they pay only on the excess and are excluded from the monthly minimum (CT art. 186, point 3).

J. Penalties, interest and enforcement

• Late payment surcharge: a daily surcharge set by the Ministry (CT art. 39). From 1 August 2025 it is 0.12% per day; agents pay an extra 0.12% per day (Ministry of Finance Resolution 1048/2025, items 1 and 3). Laws 10.714 and 10.907 still cite 0.10% under Resolution 2358/2022.
• Punitive interest: 50% on top of the surcharge on assessed debts not paid in 15 days (LI 2026 art. 93); 100% on top for debts in court collection (LI 2026 art. 94).
• Indexation: the CT still provides that debts unpaid by the end of the second month after the due date are indexed by the wholesale price index (arts. 67 and 68) (unconfirmed).
• Formal infringements: ARS 500 to ARS 50,000 (LI 2026 art. 91, under CT art. 40). Automatic fines for failure to file returns: monthly or annual return ARS 650 (individuals) or ARS 1,300 (companies); ARS 1,300 and ARS 2,600 for nominated large taxpayers; ARS 2,600 for agents (LI 2026 art. 91). Paying and filing within 15 days halves the fine, except for agents (CT art. 40).
• Omission: 100% of the tax omitted, also for agents who fail to act (CT art. 41). The fine falls to 25% of that amount with agreement and payment before the assessment, 50% if paid within 15 days of a final assessment and 75% if paid before court collection; no fine if regularised before the formal notice (CT art. 42).
• Fraud: 2 to 10 times the tax evaded, including agents who keep collected tax after the due date (CT art. 44).
• Closure: 1 to 10 days and a fine of ARS 300 to ARS 30,000 for, among others, failure to register, goods without invoices or goods transported without documents (CT art. 48). The peso amounts are old and were not updated in LI 2026 (unconfirmed).
• Agency collection fee: 10% of the updated debt for "aggravated administrative collection" (LI 2026 art. 116; CT art. 10, item 29).
• Simplified assessments: improper credits or discounts can be claimed by simple notice, without a full assessment (CT art. 33 bis, replaced by LI 2026 art. 121); failure to file more than one advance allows a "special presumption" assessment based on the last month paid, on returns filed with other agencies or on agent and virtual wallet information (CT art. 193, replaced by LI 2026 art. 128).
• Prescription: five years for assessment and collection, running from 1 January after the filing deadline (CT arts. 64 and 65); suspended once for one year by a formal notice or assessment (CT art. 66).
• Appeals: reconsideration to the DGIP within 15 days (5 days for closure) (CT arts. 73 and 75); then appeal to the provincial Executive within 15 days (CT arts. 75 to 79); then an administrative claim before the provincial Superior Court (CT art. 80). La Rioja has no tax court in the CT.
• Installment plans: up to 48 months (36 for debt in court) (CT art. 59) at monthly rates of 1% (up to 6 instalments), 1.5% (7 to 12), 2% (13 to 24) and 3.6% (25 to 48) (RN 1/2011 art. 152 as replaced by RG 16/2025, 30 July 2025). Agents who withheld and did not pay are excluded.
• Amnesty 2026: Law 10.892 (BO 21 August 2026) covers debts due by 31 July 2026, with adhesion until 30 November 2026 (extendable up to 120 days, art. 25), up to 24 instalments in administrative stage and 12 in court, monthly rates from 0% (cash) to 2.5%, partial or total condonation of interest and fines, and minimum instalments of ARS 30,000 for gross income and stamp tax (arts. 1, 10, 11 and 13). Agents' debts are excluded (art. 4(b)).

K. Municipal fees

La Rioja's municipalities charge their own fees on commerce and industry. No municipal ordinance of the City of La Rioja, Chilecito or any other La Rioja municipality was available in the sources. Two general points from the municipal fees page apply: CM art. 35 limits the municipal base of CM taxpayers to the income attributed to the province, and the Supreme Court has held, in a case concerning a fee of the City of La Rioja (Quilpe, Fallos 335:1987, 9 October 2012), that the municipality must prove the service was provided when the taxpayer denies it. For CM registration with an establishment the DGIP asks for the municipal operating licence (DGIP Guía de Trámites 2026).

L. Consenso Fiscal compliance

• The sources show La Rioja approved the Consenso Fiscal 2018 by Law 10.167 (sanctioned 11 April 2019, BO 26 April 2019) and the Consenso Fiscal 2020 by Law 10.327 (sanctioned 10 December 2020, BO 12 January 2021). No La Rioja law approving Consenso 2017, 2019 or 2021 appeared in SAIJ searches (unconfirmed).
• Table 6 compares 2026 La Rioja rates with the Consenso 2021 caps. Most top bracket rates sit at the cap. Several do not: mining at 2% against a 0.75% cap; software and data services at 5.5% in tramo 3; card entities and insurers at 7.5% and financial services at 9%; commission sales at up to 7% (motorcycles up to 15%).
• Exports are kept untaxed (CT art. 183(d) and (g)), consistent with Consenso 2021 clause SEGUNDA(b).

Step by step

1. Classify each activity and find its CAILaR code

Use the CAILaR 2026 and its "Incluye / Excluye" file. If your business mixes farming, processing and retail, you need one code per activity and must split income (CT art. 185). Sales by a manufacturer to final consumers or to the State are taxed as retail, not as manufacturing (CT art. 182(p)).

2. Work out your bracket

Add up all 2025 gross income, in every province, including exports and exempt income (LI art. 18). Compare with ARS 1,086 million and, for commerce and services, ARS 4,836 million. Recalculate every year: the thresholds change with each tariff law.

3. Decide local or CM and register

Single province: register locally online with F01 (free). More than one province: file the CM01 through the ARCA portal and confirm at a DGIP desk. Constitute the electronic domicile (compulsory under RG 18/2026; also required for the 15% discount and for most procedures).

4. Ask for certificates before the first invoice

If you are exempt, request the exemption certificate (ARS 15,000). If your activity will build credits (exporters, low margin traders), apply early for a no withholding or no perception certificate (ARS 7,000 / ARS 3,500) and, if you are in the SIRCREB padrón with permanent balances, for exclusion under RG 4/2022 art. 15.

5. File and pay monthly

Local taxpayers file through the DGIP "Sitio de Contribuyentes" with CUIT and password: choose period, enter base per code, tick to import agents' withholdings, calculate, confirm and print the receipt (DGIP Guía de Trámites 2026). CM taxpayers file CM03 or CM04 in SIFERE Web and pay through Interbanking, Banelco or Link. Pay on time to keep the 15% discount (local taxpayers only).

6. Check the Law 10.907 surcharge

For each advance from September to December 2026, check whether your monthly La Rioja base (including exempt and untaxed income) reaches ARS 2,000 million. If it does, the DGIP issues the bill; pay by the last business day of the following month through the DGIP site or desks.

7. Reconcile collections and use the credits

Download bank (SIRCREB), card (SIRTAC), withholding and perception records monthly. Carry forward balances or request offset with form F04. Request SIRCREB exclusion if balances are structural.

8. File the annual return

Local taxpayers: online through the DGIP site, summarising the monthly returns (due 30 June 2026 for 2025). CM taxpayers: CM05 in SIFERE Web (same date).

9. If you receive a notice

Reply within 15 days (CT arts. 36 and 42). Partial agreement and early payment cut the omission fine to 25% (CT art. 42). Appeal deadlines are short: 15 days for reconsideration and for appeal to the Executive.

Costs and timelines

Table 1. CAILaR 2026 rates for selected activities (LI 2026 Annex I)

Brackets by total gross income of 2025: T1 up to ARS 1,086 million; T2 above ARS 1,086 million (and up to ARS 4,836 million where there is a T3); T3 above ARS 4,836 million. Mining extraction uses ARS 2.4 million as the only threshold.

Source: CAILaR 2026 as published by the DGIP. The DGIP also published a "CAILaR 2026 INCLUYE EXCLUYE" file describing what each code covers. Whether solar generation falls in 351199 should be confirmed with that file (unconfirmed).

Table 2. Key 2026 amounts and thresholds

Table 3. Deadlines 2026 for monthly returns and payment (RG 27/2025, Annexes I to IV)

The column shows the month in which the return for the previous month is due (for example, "Feb" is the January 2026 return). Dates by last digit of the CUIT.

Other 2026 dates: annual return for local taxpayers (all CUITs) and CM05 annual return: 30 June 2026. July 2026 local returns, all CUITs, were extended to 28 August 2026 (RG 15/2026). SIRTAC: second fortnight of the previous month due early in the month (for example 06/02, 06/03, 10/04) and first fortnight later in the month (for example 25/02, 20/03, 24/04). Local bank collection agents deposit by ten day periods and file monthly (for example the monthly return 18/02, 16/03, 15/04). Law 10.907 surcharge: last business day of the month after each advance (RG 19/2026 art. 3), that is 30 October 2026 for September (unconfirmed), 30 November, 31 December 2026 and 29 January 2027 (unconfirmed). Dates falling on non working days move to the next working day (RG 27/2025 art. 4). The CM dates are those of RG CA 20/2025, incorporated by RG 27/2025 art. 2.

Table 4. Penalties and surcharges

Table 5. Surcharges on large taxpayers: Law 10.714 (2024) and Law 10.907 (2026)

Table 6. La Rioja 2026 rates against Consenso 2021 caps

Caps: Law 27.687 annex, clause SEGUNDA(c), as transcribed on the national page. La Rioja's approval of Consenso 2021 was not confirmed (unconfirmed).

Table 7. Timeline of norms

Dates of DGIP resolutions are signature dates; their BO dates were not available (unconfirmed).

Worked examples

Example 1. Olive and olive oil exporter, local taxpayer (September 2026 advance)

Facts (hypothetical). A La Rioja company owns olive groves and an olive oil mill, all in La Rioja, so it is a local taxpayer. Its total 2025 gross income, including exports, was ARS 3,000 million, which is above the ARS 1,086 million tramo 1 ceiling and below ARS 4,836 million. In September 2026 it has:

Step 1. Tax per activity. * Olive oil: 250,000,000 × 1.5% = ARS 3,750,000 (US$ 2,397.85). * Fresh olives: 40,000,000 × 0.75% = ARS 300,000 (US$ 191.83). * Farm shop: 10,000,000 × 4% = ARS 400,000 (US$ 255.77). * Exports: 0. * Tax determined: ARS 4,450,000 (US$ 2,845.45).

Had 2025 income been below ARS 1,086 million, the oil and olive lines would be at 0% and only the shop would pay (at 3%), because of the bracket rule. Note that the ARS 600 million of exports counted toward the 2025 total that put the company in tramo 2.

Step 2. Law 10.907 test. Monthly base including untaxed exports: 600 + 250 + 40 + 10 = ARS 900 million (US$ 575,484.37), below ARS 2,000 million. No surcharge.

Step 3. 15% discount (LI art. 99). Filed and paid on time, no debt, electronic domicile in place: 4,450,000 × 15% = ARS 667,500 (US$ 426.82). Tax after discount: ARS 3,782,500 (US$ 2,418.63). The sources do not say whether the discount is computed before or after withholding credits; this example applies it to the determined tax as the article says (unconfirmed).

Step 4. Credits. Domestic collections credited to its bank account: ARS 300,000,000. Export proceeds are excluded from SIRCREB (RG 4/2022 art. 8, item 5), and so are transfers from abroad and credits to US dollar accounts (items 18 and 27). Local SIRCREB: 300,000,000 × 70% × 7.2 per thousand = ARS 1,512,000 (US$ 966.81). (Had the bank used the alternative method, 4.9 per thousand on 100%, it would have been ARS 1,470,000.)

Step 5. Balance to pay. 3,782,500 − 1,512,000 = ARS 2,270,500 (US$ 1,451.82), due on the date for its CUIT digit in October 2026 (for example 20 October 2026 for CUITs ending 0 to 2).

Step 6. If paid 30 days late. The 15% discount is lost (ARS 667,500), and the surcharge at 0.12% per day applies: on ARS 2,937,000 (4,450,000 − 1,512,000) for 30 days that is about ARS 105,732 (unconfirmed). For comparison, 30 days at 0.12% on the on time balance of ARS 2,270,500 would be ARS 81,738 (US$ 52.27).

What the exporter should also watch. Bank collection on domestic receipts quickly exceeds the tax when most sales are exported: here SIRCREB took ARS 1.5 million against ARS 3.8 million of tax, but in a month with few domestic sales the balance turns positive. If that is structural, request exclusion (RG 4/2022 art. 15). National export duties and reimbursements are outside this page; export refunds ("reintegros") are not part of the base (CT art. 178(e)).

Example 2. Manufacturer under a legacy industrial promotion decree, CM taxpayer (October 2026 advance)

Facts (hypothetical). A textile company runs a plant in La Rioja that was approved decades ago under the national industrial promotion regime (Law 22.021 and successor decrees). It sells to customers across Argentina, so it is a CM taxpayer under the general regime (CM art. 2), with a 2026 La Rioja coefficient of 0.40. Its 2025 total income was far above ARS 1,086 million. In October 2026 its national taxable sales (net of VAT) are ARS 7,000,000,000 (US$ 4,475,989.51), all to wholesalers. It received ARS 100,000,000 from a provincial state agency for uniforms.

Step 1. Does the promotion help with gross income tax? Law 22.021 grants income tax exemptions (arts. 2, 3 and 5), VAT liberation (art. 8) and import duty exemptions (art. 9), with the Province as one of the application authorities (art. 19). None of those articles mentions provincial gross income tax, and the CT and LI 2026 contain no exemption for promoted plants. The 2027 national budget bill still lists tax expenditure for "Promoción industrial. Decretos Nros. 2.054/92, 804/96, 1.553/98 y 2.334/06" of ARS 427,346.0 million in 2026 (US$ 273,256,602.08), all in VAT and income tax. So the plant pays the normal CAILaR rate.

Step 2. La Rioja base. 7,000,000,000 × 0.40 = ARS 2,800,000,000 (US$ 1,790,395.81).

Step 3. Rate. Textile manufacturing (for example code 139100) in tramo 2: 1.5%. The ARS 100 million sale to the provincial State is excluded from the manufacturing exemption and treated like a final consumer sale (CT art. 182(p)); since the company is above the tramo 1 ceiling anyway, this example keeps it at the manufacturing rate, but a smaller plant would owe the retail rate on State sales (unconfirmed). Tax: 2,800,000,000 × 1.5% = ARS 42,000,000 (US$ 26,855.94).

Step 4. No 15% discount. LI art. 99 applies only to local taxpayers.

Step 5. Credits. The state agency withholds 3% on 50% of its payment (CM taxpayer): 100,000,000 × 50% × 3% = ARS 1,500,000 (US$ 959.14) (RN 1/2011 arts. 64 and 65, as replaced by RG 16/2024). SIRCREB collections at the padrón rate would also count; they depend on the letter assigned and are left out here. Gross income tax to pay through SIFERE: 42,000,000 − 1,500,000 = ARS 40,500,000 (US$ 25,896.80).

Step 6. Law 10.907 surcharge. The monthly La Rioja base is ARS 2,800 million, at or above ARS 2,000 million. Surcharge: 25% × 42,000,000 (tax determined without deductions) = ARS 10,500,000 (US$ 6,713.98). The DGIP liquidates it (RG 19/2026 art. 1); it is due by the last business day of November 2026 (art. 3); credit balances cannot be used (art. 6), but BOCADE bonds can (art. 5).

Step 7. Total October cash cost in La Rioja: 40,500,000 + 10,500,000 = ARS 51,000,000 (US$ 32,610.78), plus any municipal fee.

Example 3. Self employed accountant, local taxpayer

An accountant working alone invoices ARS 1,500,000 (US$ 959.14) in a month. The first ARS 600,000 is not taxable (LI art. 96). The excess, ARS 900,000, pays 3% (code 692000, tramo 1): ARS 27,000 (US$ 17.26). With the 15% discount for timely payment: ARS 22,950 (US$ 14.67). Clients acting as withholding agents must not withhold on fees below the non taxable amount and only on the excess above it (RN 1/2011 art. 71(5)).

Practical traps

1. Exports raise your bracket. Exports are untaxed, but they count in the previous year total that decides whether you pay 0% or 1.5% on domestic manufacturing (LI art. 18). Growing exporters can jump from 0% to 1.5% on domestic sales overnight on 1 January.
2. Brackets use national income, not La Rioja income. CM taxpayers with small La Rioja operations but large national sales are always in the top bracket.
3. The DGIP guide is stale on the tariff law. The Guía de Trámites 2026 still says rates are in Law 10.780 (the 2025 law). For 2026 use Law 10.852 and the CAILaR 2026.
4. Final consumer and State sales by producers are not exempt. Farmers and manufacturers selling to final consumers or the State pay retail rates on those sales (CT art. 182(p)).
5. The 15% discount is fragile. One late return, any unregularised debt or no electronic domicile and the discount is lost; an assessment can claw back discounts for past months (LI art. 99).
6. The surcharge cannot be paid with credits. Large exporters sitting on withholding balances must still pay the Law 10.907 surcharge in cash or BOCADE bonds (RG 19/2026 arts. 5 and 6).
7. Solar and other generators: rate versus exemption. CAILaR sets 3.75% for generation, while CT art. 182(q) exempts "the supply of electricity, water and gas services" except to homes. The sources do not show how the DGIP reconciles them for generators selling to the wholesale market (unconfirmed).
8. Mining support services are not mining. Code 099000 pays 3% to 5% even when the extraction itself is at 0% or 2%.
9. Transport without a COT or documents. Moving goods in La Rioja without the new transport code or invoices risks closure and a presumption of unreported sales for up to six months (CT arts. 25 bis, 35(d) and 48).
10. Bank collection on dollar flows. Credits to US dollar accounts and transfers from abroad are excluded from local SIRCREB, but pesos converted later and credited to a peso account are not excluded unless they are export proceeds.
11. Old peso amounts. Some CT penalties (closure fines of ARS 300 to ARS 30,000) and RN 1/2011 amounts (information regimes) are decades old; check whether the DGIP applies updated figures (unconfirmed).
12. Professionals organised as firms lose the ARS 600,000 allowance. It applies only to personal work not organised as a business (LI art. 96).
13. State company customers. From 2026 provincial state companies pay gross income tax at half rate, and Banco Rioja at 1.25% on retail banking, so their prices may change (LI arts. 111 and 112).

Recent changes

• 8 August 2025: Law 10.810 makes provincial state companies taxable from 2025.
• 1 August 2025: late payment surcharge raised to 0.12% per day (Res. MHyFP 1048/2025).
• 30 July 2025: new instalment interest of 1% to 3.6% monthly (RG 16/2025).
• October 2025: tips excluded from SIRTAC (RG 21/2025); SIRCREB exclusions for "regret button" refunds and SIRTAC settlements (RG 22/2025).
• 20 November 2025: Law 10.852 (LI 2026): new CAILaR with ARS 1,086 million and ARS 4,836 million brackets; ARS 600,000 professional allowance; narrower non profit exemption; state companies at half rate; COT transport code; wider presumptions including virtual wallets.
• 5 January 2026: withholding minimum ARS 90,000 and perception minimum ARS 2,400 (RG 1/2026).
• 21 August 2026: debt regularisation Law 10.892 (adhesion to 30 November 2026).
• 6 October 2026: Law 10.907, 25% surcharge on large taxpayers for September to December 2026.
• 9 October 2026: electronic domicile compulsory for all; Federal Electronic Tax Domicile compulsory for CM taxpayers (RG 17/2026 and 18/2026).
• 16 October 2026: RG 19/2026 regulates the surcharge.

Pending changes

• LI 2027. The tariff law for 2027 is normally sanctioned in November or December; brackets and the ARS 600,000 allowance will change (unconfirmed).
• Will the surcharge continue? Law 10.907 covers only September to December 2026. A 2027 extension would need a new law.
• COT implementing rules from the DGIP (CT art. 25 bis).
• Consolidated CT under LI 2026 art. 129.
• Utility perception regime of up to 5% (LI art. 108), not yet seen in force.
• Law 10.892 adhesion may be extended by up to 120 days (art. 25).
• Fiscal pacts. Any new national provincial pact on gross income tax rates would require a La Rioja approval law.
• Bond default. The province's international bond and any restructuring terms could affect future tax measures; no official document was available in the sources (unconfirmed).

FAQ

1. Is there a Ley Impositiva 2026 in La Rioja? Yes. Law 10.852, sanctioned 20 November 2025, with the CAILaR 2026 as Annex I. Its BO date was not found in the sources (unconfirmed).

2. I export all my olive oil. Do I pay gross income tax? Not on the exports (CT art. 183(d)). You still pay on domestic sales, connected services and any retail sales, and your exports count toward the bracket threshold for next year (LI art. 18).

3. When does a small olive grower or winery pay 0%? When its total previous year gross income, in all jurisdictions and including exempt and untaxed income, was ARS 1,086 million or less (CAILaR tramo 1; CT art. 182(n) and (p)). Retail and State sales are taxed anyway.

4. My plant has a national industrial promotion decree. Am I exempt from La Rioja gross income tax? Not on the basis of Law 22.021, which covers national taxes. Unless your own decree or a provincial act grants a provincial benefit, you pay the CAILaR rate (unconfirmed).

5. What is the Law 10.907 contribution and who pays it? A 25% surcharge on the gross income tax determined, without deductions, for the September to December 2026 advances, payable by local and CM taxpayers whose monthly La Rioja base reaches ARS 2,000 million (arts. 2 to 4). The DGIP calculates it and it cannot be paid with credit balances (RG 19/2026).

6. What are the withholding and perception rates in 2026? 3% for local and CM taxpayers (CM on 50% of the amount), 4.1% for the differential regime, perception 3% for manufacturers, wholesalers and meat traders (RG 16/2024). Withholding applies to invoices of ARS 90,000 or more; perception is not mandatory up to ARS 2,400 (RG 1/2026).

7. How much does SIRCREB take from my account? For local taxpayers, 7.2 per thousand on 70% of each credit (about 0.5%), or 4.9 per thousand on the full credit (RG 4/2022 arts. 9 and 10). For CM taxpayers, the rate letter in the monthly padrón, from 0.01% to 5% (RN 1/2011 art. 141). Export proceeds, transfers from abroad and US dollar account credits are excluded.

8. How do I get back accumulated credits? Carry them forward, apply for offset with form F04, ask for a no withholding certificate, request SIRCREB exclusion, or file a refund claim that the DGIP must decide within 90 days (CT arts. 62, 63 and 81; RG 4/2022 art. 15).

9. Is there a simplified regime for small businesses? No. It was repealed in 2012 and its members pay under the general regime since April 2013 (LI art. 21). Social monotributo taxpayers are exempt, and self employed professionals have a ARS 600,000 monthly allowance.

10. Do I get a discount for paying on time? Local general regime taxpayers get 15% off each month's tax if they file and pay on time, have no debt and have an electronic domicile (LI art. 99). CM taxpayers do not.

11. What happens if I pay late? A surcharge of 0.12% per day (agents 0.24%), loss of the 15% discount, and possibly an omission fine of 100% reduced for early payment (CT arts. 39, 41 and 42; Res. MHyFP 1048/2025).

12. Is solar generation taxed? CAILaR taxes generation at 3.75% (codes 351110 to 351199), but CT art. 182(q) exempts electricity supply except to homes. The position for a generator should be confirmed with the DGIP (unconfirmed).

13. Where are the municipal fees? Each municipality sets its own commerce and industry fee by ordinance; none were in the sources (unconfirmed). See Municipal fees.

Primary sources

• Código Tributario, Law 6.402, version January 2026
• Ley Impositiva 2026, Law 10.852
• CAILaR 2026 (Annex I)
• CAILaR 2026 Incluye / Excluye
• Law 10.907 (surcharge 2026)
• Law 10.714 (surcharge 2024)
• Law 10.713
• Ley Impositiva 2025, Law 10.780 (scanned)
• Resolución Normativa 1/2011
• RG 1/2026
• RG 5/2026
• RG 15/2026
• RG 17/2026
• RG 18/2026
• RG 19/2026
• RG 27/2025 (2026 calendar)
• RG 16/2025
• RG 21/2025, 22/2025, 23/2025
• RG 1/2025
• RG 16/2024 and RG 18/2024
• RG 4/2022 and RG 9/2022
• RG 7/2015 and RG 8/2015
• Ministry of Finance Resolution 1048/2025
• Guía de Trámites 2026
• Forms F01 IIBB PJ and F04
• DGIP legislation index
• Law 10.907
• Law 10.892
• Law 10.850 (2026 budget)
• Law 10.810
• Law 10.749
• Law 10.167 (Consenso 2018)
• Law 10.327 (Consenso 2020)
• Law 22.021 (Infoleg)
• Consenso Fiscal 2021, Law 27.687
• Comisión Arbitral SIRCAR table, version 42
• MECON provincial budget execution 2025 (APNF)

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• Corporate income tax
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