Gross income tax: Neuquén
Last verified: 24 Oct 2026 · Status: Changing
Gross income tax in Neuquén is administered by the Dirección Provincial de Rentas (DPR). Rates for 2026 are set by Ley Impositiva 2026, Law 3.541. The law sets a 3% general rate, with other rates for listed activities such as wholesale trade, and reduced rates for micro businesses.
Key rules
- Authority. the Dirección Provincial de Rentas (DPR).
- 2026 rates. Ley Impositiva 2026, Law 3.541.
- 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 |
The 3% general rate is from the DPR text as summarised by search; confirm the article. Hydrocarbon activities have specific treatment.