Gross income tax: Mendoza
Last verified: 24 Oct 2026 · Status: Changing
Gross income tax in Mendoza is administered by the Administración Tributaria Mendoza (ATM). Rates for 2026 are set by Ley Impositiva 2026, Law 9.680 (provincial Boletín Oficial 16 Dec 2025). Rates vary by activity.
Key rules
- Authority. the Administración Tributaria Mendoza (ATM).
- 2026 rates. Ley Impositiva 2026, Law 9.680 (provincial Boletín Oficial 16 Dec 2025).
- Multi jurisdiction taxpayers. Apportion the base under the Convenio Multilateral. See overview.
- Withholdings. Local withholding and collection regimes plus SIRCREB on bank credits.
International comparison
No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.
| Jurisdiction | Comparable rule |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Activity rates not reproduced yet.