Gross income tax in Salta Province

Key rules

A. The legal architecture in 2026

1. Código Fiscal. Decree Law 9/1975, consolidated text published by the Salta Official Bulletin. The IAE is Book Two, Title Two, arts. 159 to 194: taxable event (arts. 159 to 161), base (arts. 162 to 170), taxpayers and agents (arts. 171 to 173 bis), exemptions (arts. 174 and 174 bis), assessment and payment (arts. 175 to 184), and the simplified regime (arts. 185 to 194, added by Law 8184, BO 26 February 2020). The general part covers interest (art. 36), penalties (arts. 37 to 66), appeals (arts. 69 to 74), offset and refunds (arts. 79 to 83, 107) and prescription (arts. 91 to 93).
2. Ley Impositiva. Law 6611 (sanctioned 20 December 1990, BO 2 January 1991), consolidated. The IAE rates are arts. 12 to 14 ter; the UT is art. 59 (replaced by Law 8496 art. 31).
3. Caveat on the consolidated Código Fiscal. The Bulletin's consolidated CF does not reflect every 2025 amendment. For example it still shows the old 40% and 60% substitute fines of art. 63 and the old wording of art. 174(z), both replaced by Law 8496 arts. 9 and 11. Always check the amending laws listed in the timeline below.
4. Value unit. The UT is "a value module" adjusted by the DGR under art. 10 of national Law 25.917 and whenever national CPI inflation exceeds the macro fiscal forecast (LI art. 59). The 2026 budget law repeats the instruction (Law 8518 art. 43). UT history in the sources: ARS 2.50 (Law 8064 art. 12, 2017), ARS 85 (2025), ARS 120 (2026).
5. Executive and DGR powers. The DGR appoints withholding, perception and information agents (CF art. 173) and may set the rates of the collection regimes; the LI fixes the tax rates (CF art. 175). Activities not listed pay the general rate (CF art. 183).

B. Taxable event

• General rule. The habitual exercise for consideration, in Salta, of trade, industry, profession, business, leases of goods, works or services, or any other activity, profit making or not, whatever the person and the place (CF art. 159, first paragraph).
• Foreign suppliers and digital services. Services sold by persons abroad are taxed when they are economically used in Salta or fall on persons or goods located there, whatever the platform; online audiovisual subscriptions and online gambling are expressly covered; amounts paid are subject to withholding as a single and final payment (art. 159, second to fourth paragraphs). The payer in Salta is the substitute taxpayer (art. 173 bis) under RG 6/2024 (in force 1 September 2024), but only payers nominated in its Annex I must act (RG 6/2024 art. 3), on the gross amount at the LI rate for the activity, paying by the 15th of the next month (arts. 4 and 7).
• Taxed even if occasional (art. 160): professions; the mere purchase of farm, forest and mineral products and "frutos del país" to industrialise them or sell them outside Salta (item b); land subdivision and real estate sales and leases with exceptions (item c); farming, livestock, mining, forestry and fishing (item d); goods entering the province by any means for sale (item e); intermediation; lending; public shows; operations with public securities and bank interest.
• Substance over form. The specific nature of the activity governs, not its municipal or other classification (art. 161).

C. Tax base

• Accrual. Gross income accrued in the calendar year (art. 162). Goods: invoice or delivery, whichever is first; services: invoice or completion; works on third party real estate: acceptance of the work certificate, collection or invoice, whichever is first (art. 163). Taxpayers with rubricated books that keep cash records may opt for the cash method with DGR authorisation to change (art. 162).
• Excluded (art. 165): VAT debit and excise for registered taxpayers, capital repayments, third party portions collected by intermediaries, state subsidies, export refunds, sales of fixed assets, taxes collected as agent, and used goods taken in part payment.
• Margin bases (art. 166): wholesale and retail of cigarettes, cigars and manufactured tobacco (except producers); currency and securities dealers; new car, truck and machinery dealers, with a base presumed at not less than 15% of the sale value (item c, added by Law 8078, BO 15 May 2018).
• Banks are taxed on all credits to income accounts, without deductions (art. 167, Law 8228 art. 4).
• Deductions: returns, discounts and bad debts under listed indicators (art. 170). No other deductions (art. 183).
• Several activities. Each must be reported separately; otherwise the most burdensome treatment applies to all. If the total tax is below the minimum of the most heavily taxed activity, that minimum is due (art. 172).

D. Rates: how the system is built

• General rate: 36 per thousand (LI art. 12, first paragraph). 30 per thousand for monotributistas and registered social effectors "unless they have another treatment" (art. 12, second paragraph). University professionals pay 36 per thousand whatever legal form they use (Law 8064 art. 3).
• Special rates (LI art. 13): 1% industrial processing of oil, gas and fuels without retail sale (I bis); 2.5% oil and gas extraction (II); 6% gambling, intermediation on commission, margin activities, recreational boats, insurance, film rental, parking (III); 10% amusement arcades and dance halls (IV); 15% night clubs, gaming machines, new vehicle dealers, and hourly hotels (V, as replaced by Law 8496 art. 20); 25% cabarets (VI); 2.6% retail sale of medicines in pharmacies (VII(b)); 8% financial intermediation and financial services by entities under Law 21.526 and others (X, added by Law 8228 art. 5).
• Fuel retail: 2.5% for industrialisation with retail sale and for retail sales by non producers (LI art. 14 bis).
• The Consenso Fiscal scale (LI art. 14 ter). Added by Law 8064 (BO 14 December 2017) with columns 2018 to 2022. Law 8177 (BO 13 January 2020) applied the 2019 column for 2020; Law 8228 (BO 6 January 2021) did the same for 2021 and took financial activities out of the scale; Law 8314 (BO 23 May 2022) approved Consenso 2021 and provided that Salta "will not modify the rates in force for 2021". The DGR reads this as meaning the 2019 column still applies from 2022 (RG 16/2022, recitals), and the annex rates confirm it. Note that the consolidated LI still prints all five columns, including "exento" for 2020 to 2022; a reader of the LI alone would reach the wrong answer.
• Minimum monthly tax (LI art. 14): 40 UT for social effectors; 160 UT for activities at 1.5% to 3.6% without a special minimum; 200 UT for 6%; 300 UT for 10%; 600 UT night clubs; 1,000 UT cabarets; per room scales for hourly hotels and per machine scales for gaming. Real estate leases, professionals and some intermediation pay only on the base. CM taxpayers' minimums are not addressed in the sources (unconfirmed).
• Orientative codes. RG 16/2022 art. 2 says the rates per code are orientative and may be adapted to each taxable event. In a dispute the law (LI arts. 12 to 14 ter) prevails over the annex.

E. Exemptions that matter for business (CF arts. 174 and 174 bis)

• Primary production (except crude oil and gas in their first sale) when not sold to final consumers (art. 174(x), Law 8064 art. 6). This covers farming (including tobacco leaf, grapes for wine, sugar cane, grains), forestry, fishing and mining, as the annex marks them "exenta" with certificate.
• Exports of goods through customs, including international freight, but not slinging, stowage, storage, customs brokers and similar (art. 174(k)); exports of services used or exploited abroad (art. 174(e')). Note that Consenso 2021 allows provinces to tax mining and hydrocarbon exports (clause SEGUNDA(b), see the national page); Salta's art. 174(k) as consolidated does not carve them out, so mineral exports remain within the exemption as the text reads (unconfirmed).
• International transport by foreign companies under reciprocity treaties (art. 174(ñ)); directors' fees up to 7 minimum wages a month (art. 174(o)); mortgage loans (art. 174(v), second item); radio and TV (art. 174(t)); newspapers and books (art. 174(l)); cooperatives in listed cases (arts. 174(j), (n), (d')).
• Travel agencies registered in a provincial register to be created, for domestic tourism intermediation (art. 174(z) as replaced by Law 8496 art. 11); agencies were exempted retroactively for 2024 and 2025 (Law 8496 art. 32; RG 13/2025 art. 7).
• Tobacco growers' cooperative. The Cooperativa de Productores Tabacaleros de Salta is exempt from the IAE in all its activities and from stamp tax, with a write off of 2006 to 2021 debts (Law 8307, BO 27 April 2022).
• Conditions. Every exemption is conditional: the taxpayer must meet the requirements, request the certificate, and have no firm debts or missing returns for prior years; debts can be cured within 25 days of applying (art. 174 bis). Certificates last up to five years (art. 174 bis(b)). Annual certificates can be requested from the first business day of February and certify the year until 31 March of the next year (RG 5/2016 art. 2). The DGR extended the 2025 F.600 and F.601 certificates to 31 May and then to 31 July 2026 (RG 4/2026 and RG 5/2026, titles in the Bulletin index). "The benefit does not operate automatically" (RG 5/2016 art. 1, as replaced by RG 3/2025).

F. Registration: local or multilateral

• Before starting. Registration must precede the activity, with a sworn return and the minimum tax (CF art. 179). Closure is a penalty if a taxpayer is not registered 30 days after starting (CF art. 51(a)).
• Local taxpayers register only through ARCA's Registro Único Tributario, Padrón Federal, with fiscal password level 3, since 1 September 2024; the same channel is used for changes, cessation and business transfers (RG 9/2024 arts. 1 and 3). Withholding and perception agents still register through the DGR website (RG 9/2024 art. 5).
• CM taxpayers. Anyone operating in two or more jurisdictions follows the CM (CF art. 171), files monthly through SIFERE WEB on the Comisión Arbitral dates (CF art. 177; RG 23/2025 art. 4) and an annual CM05 (due 30 June 2026 for 2025, RG CA 20/2025 art. 2). A seller with no office in Salta falls under the CM when it incurs any expense linked to its Salta sales, whatever the means used (mail, phone, internet), and its income is attributed to the buyer's domicile (CM arts. 1 and 2(b)).
• Large taxpayers (SARES 2000). Taxpayers listed by the DGR file and pay under the large taxpayer system; CM taxpayers in that list file through SIFERE WEB (RG 13/2024, from obligations of November 2024).
• Electronic domicile is required for the exemption certificates, F.918, compensation requests and the tobacco register (RG 23/2018 art. 2; RG 8/2026 art. 4; RG 7/2024 art. 1). Since August 2026 the DGR also runs an "Oficina Virtual" on the SAyGeS Comunidad platform for starting procedures (RG 11/2026, BO 21 August 2026).
• Automatic cessation. From 1 December 2025 the DGR marks as ceased local general regime taxpayers that, over 36 months, filed no returns, suffered no collections, have no payment plans, owe no more than 2,700 UT and show no VAT or Monotributo registration (RG 19/2025 arts. 2 to 6). Reactivation requires a reasoned note (art. 5).

G. Withholding, perception, bank and card collection

Risk multipliers. The DGR rates every IAE taxpayer and agent each quarter as Sin Riesgo, Bajo, Medio or Alto (RG 13/2016 arts. 3 and 4), based on missing returns, unpaid debt, lapsed payment plans, enforcement suits and an invalid fiscal domicile (art. 5). Bank collection is multiplied by 1.5, 2 or 2.5 for low, medium and high risk; withholding and perception by 1.5 for any risk level (art. 8). Agents must download the padrón with the risk ratings (art. 7). Note that the peso thresholds of debt in RG 13/2016 (for example "more than ARS 4,800.01" for high risk) are 2016 figures that the downloaded text does not update (unconfirmed). The rating can be revised by online claim within the quarter, with a new certificate within 96 hours if accepted (art. 10).

Bank collection exclusions worth knowing (RG 20/2022 art. 6): salaries and pensions; transfers between accounts of the same holder (not by cheque); export proceeds, including prefinancing and VAT refunds (item 5); transfers from abroad (item 18); capital contributions to companies (item 20); subscription of negotiable obligations (item 19); and credits to accounts in US dollars (item 27). Article 1 of the same resolution says the regime applies to accounts "in pesos and in foreign currency"; the exclusion for dollar accounts in item 27 sits uneasily with that sentence. The text does not resolve the conflict (unconfirmed). Exporters and taxpayers that are exempt for all activities can ask to leave the padrón (art. 5).

Simplified regime taxpayers are not subject to the general withholding and perception regimes (CF art. 191), unless they owe three or more months.

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

1. Carry forward. Collections are a payment on account from the advance of the month in which they were suffered (RG 20/2022 art. 11); credit balances can be carried to later advances, even beyond the year, or applied to other DGR taxes (art. 12). The same applies to SIRCIP perceptions (RG 10/2025 art. 10).
2. Non withholding and non perception certificate (F.918). Local and CM taxpayers with a credit at the date of the request that exceeds 50% of the average monthly tax of the last six months, and with all own obligations regularised for the last 36 months, can apply online with electronic domicile (RG 23/2018 arts. 1 to 3). The DGR computes the duration from the average tax, collections and payments on account of the last six months, up to 12 months (arts. 4 and 5). Holders are excluded from the bank padrón for the same term (art. 8), and the DGR may issue the certificate of its own motion to taxpayers with permanent credits (art. 9). Holders are also out of the goods entry payment on account (RG 12/2016 art. 13(b) as replaced by RG 22/2025), and the DGR may exclude taxpayers with credits from that regime of its own motion (art. 14).
3. Offset ("Compensaciones Web"). Since 28 July 2026 offset requests are filed online, with a web form F.651W as receipt; the paper F.651 remains only for technical failures; electronic domicile is mandatory; the DGR approves or rejects by resolution notified to that domicile (RG 8/2026 arts. 1 to 5). Simplified regime taxpayers with credits from collection regimes use the same channel since 21 August 2026, and the DGR applies the amount to their RSP debt visible in ARCA's CCMA account (RG 9/2026 arts. 1 and 2). The DGR may also offset credits against debts of its own motion, oldest first (CF art. 79). Taxpayers who amend returns may offset the resulting credit against new returns, subject to challenge (CF art. 82). Agents can never offset or claim back amounts they withheld or perceived (CF arts. 79 and 82).
4. Refund (repetición). The DGR must credit amounts paid in excess "in a simple and quick way" (CF art. 82). Claims must be filed in writing within the prescription period (CF art. 83, citing art. 91(a)). Interest runs from the claim until the refund is made available, at a rate set by the DGR not exceeding 50% of the late payment rate (CF art. 83). The refund claim prescribes from the date of payment (CF art. 92). The current refund interest rate was not in the sources (unconfirmed).
5. Fiscal pact commitment. In Consenso 2021 provinces agreed to seek automatic refund or offset of credit balances (clause PRIMERA(f), described on the national page). Salta's 2026 online offset is a step in that direction, but no automatic refund appears in the Salta sources.

I. Industrial promotion and other incentives

• Sistema Único de Promoción de las Inversiones Privadas (Law 8086, BO 27 June 2018). One law for nine regimes: industrial; tourism, culture and audiovisual; livestock; health services; renewable energy; mining; hydrocarbons; software and technology; forest industry (art. 2). Benefits granted by the Executive: exemption of provincial taxes (except service fees), tax credit certificates of up to 40% of the investment usable against IAE, stamp tax and rural property tax, use of public land up to 20 years, and support for credit (art. 6). Exemptions last up to 5 years for new projects and 4 years for expansions (art. 7), extendable by up to 4 years for priority zones or activities (art. 11, with the "12 years" cap vetoed). Credit certificates must be repaid without interest in five annual instalments from the sixth year after start up (art. 17). The project must keep operating 10 years (art. 48) and keep headcount (art. 51).
• 2026 budget caps. The 2026 budget sets ARS 300,000,000 (US$ 191,828.12) for new Law 8086 benefits in 2026, of which ARS 270,000,000 for tax credit certificates, ARS 30,000,000 per regime (including mining and industry), and a ceiling of ARS 400,000,000 for the total value of exemptions over their life (Law 8518 art. 41). These are small amounts for a large project: the incentive is effectively a selective tool for SMEs.
• Mining Promotion Law (Law 8164, BO 22 October 2019). It does not grant IAE exemptions. It lets mining companies offset up to 50% of quarterly royalties with infrastructure works declared of public benefit, through endorsable tax credit certificates usable against royalties (arts. 9 to 14), and creates a register of local suppliers with a preferred purchase target of 70% of annual contracts and 60% local workforce (arts. 15 to 18). Local supplier status requires domicile in Salta, 80% of staff resident in Salta and 51% local ownership for companies (art. 16).
• Knowledge economy (Law 8302, BO 20 April 2022). Provincial beneficiaries (already in the national register) get 10 years of fiscal stability for IAE and stamp tax, a 50% IAE exemption for 5 years on promoted activities, exemption of related exports, and stamp tax relief (art. 5).
• RIGI. Salta adhered to Title VII of national Law 27.742 (Law 8451, BO 19 September 2024). The adhesion law is one article and does not itself list IAE benefits; see Energy and mining and the RIGI page for what adhesion implies (unconfirmed).
• Mining investment law. Salta adhered to the federal mining investment regime through Law 6712 (cited in Law 8164 art. 21), and adhered in 2024 to the amendment of royalties in Law 24.196 art. 22 (Law 8448, BO 19 September 2024). Stability under Law 24.196 freezes the provincial tax burden of registered projects (see the energy and mining page) (unconfirmed).
• Industrial employers (2021). Under provincial Decree 908/2021, industrial employers in the general regime can deduct from the IAE a complementary compensation for each new worker covered by national Decree 191/2021, shown in the return as a perception, without refund rights (RG 16/2021 arts. 1 to 5). Whether hiring under that decree is still possible in 2026 is not in the sources (unconfirmed).
• Biofuels. Law 8372 (BO 3 May 2023) promotes biofuels and bioenergy (unconfirmed).

J. Simplified regime for small taxpayers (Régimen Simplificado Provincial, RSP)

• Mandatory for local small taxpayers who are national monotributistas, except those with exempt activities (CF arts. 185 and 186; Law 8260 replaced art. 185 in July 2021). Certain taxpayers may ask to be excluded (art. 185, second paragraph).
• Fixed monthly amount set by the DGR by Monotributo category (art. 188), collected by ARCA together with the Monotributo under the joint resolution AFIP DGR 4913/2021 (RG 4/2021 arts. 5 and 6). The initial 2021 amounts ran from ARS 740 (category A) to ARS 9,200 (category K), updated in the same proportion as ARCA updates the Monotributo (RG 4/2021 art. 6) (unconfirmed). Due dates follow ARCA's Monotributo calendar (RG 23/2025 art. 5).
• Exclusion and penalties. Exclusion from the Monotributo carries automatic transfer to the general regime; the DGR may exclude on the causes of the Monotributo law, with no re entry for three years (arts. 189 and 190). Three or more unpaid months allow the DGR to subject the taxpayer to collection regimes (art. 191).
• December relief. Taxpayers with no RSP debt to November 2025 were exempt from the December 2025 amount (Law 8461 art. 13). For December 2026, RSP taxpayers who pay January to November by automatic debit are exempt (Law 8496 art. 3); because ARCA collects the RSP, the DGR implements this as a refund of the December amount to a bank account (CBU) to be reported by the taxpayer (RG 13/2025, recitals; RG 18/2025). New RSP taxpayers registering spontaneously from 1 January 2026 are exempt from the provincial component for 12 months (Law 8496 art. 5).

K. Penalties, interest and enforcement

• Late payment interest accrues automatically from the due date at a rate set by the DGR, capped at the Banco de la Nación Argentina active rate for unauthorised overdrafts plus 40% (CF art. 36).
• Formal duties: 200 UT to 4,000 UT, ARS 24,000 to ARS 480,000 (US$ 15.35 to US$ 306.92) (CF art. 37).
• Omission: 20% to 90% of the unpaid tax; same penalty for agents who fail to withhold or pay late voluntarily; 90% for failing to make payments on account set by the DGR (CF art. 38), which is the penalty for skipping the goods entry payment on account (RG 12/2016 art. 15 as amended by RG 8/2025).
• Fraud: 1 to 5 times the tax evaded; agents who keep withheld amounts after the due date are presumed to act with intent (CF art. 39).
• Illegal tobacco trade: 70,000 UT to 240,000 UT, ARS 8,400,000 to ARS 28,800,000 (US$ 5,371.19 to US$ 18,415.50), doubled with a 30 day closure on repeat offences, plus seizure and destruction (CF art. 38 bis, Law 8203).
• Voluntary disclosure: no fines, only interest; interest +10% if paid within the term of a simple notice, +20% if paid after that term but before an inspection or proceedings start (CF art. 44).
• Closure of 1 to 5 days for failure to register, invoice or keep records and other listed breaches, doubled on repeat within two years (CF art. 51). Since February 2026 closure appeals go to the administrative court judge within 3 days with suspensive effect (CF art. 56 as replaced by Law 8521, BO 22 December 2025).
• Goods without documents: seizure, replaceable by a fine of 10% (if paid before the hearing) or 40% (before the appeal deadline) of the goods' value, doubled for repeat offenders (CF arts. 63 and 64 as replaced by Law 8496 arts. 9 and 10).
• Appeals. Against assessments and fines: hierarchical appeal within 15 days to the Minister if the amount is up to 100,000 UT, ARS 12,000,000 (US$ 7,673.12), or directly to the Governor above that (CF art. 69). The decision ends the administrative stage; to go to court the taxpayer must first pay the tax assessed (fines excepted) (CF art. 71). There is no tax court in the Salta sources.
• Prescription: 5 years for registered taxpayers, 10 years for unregistered ones, counted from 1 January after the year concerned (CF arts. 91 and 92).
• Payment plans. Up to 5 years in general (CF art. 80). The transitional 2026 plan covers debts accrued from 1 August 2025 to 31 July 2026, in up to 18 instalments at 50% of the CF art. 36 rate; it lapses on failure to pay an instalment by its second due date and implies acceptance of the debt and withdrawal of appeals (RG 6/2026, BO 15 May 2026, arts. 1 to 5).

L. Municipal fees in the City of Salta (TISSH)

some secondary summaries asked about the Tasa de Inspección de Seguridad, Salubridad e Higiene (TISSH) of the City of Salta. None of the downloaded sources contains the City's tax code or annual tax ordinance, and the municipal website is not among the official domains this page could use. What the provincial sources show: the province may sign agreements with municipalities to collect their taxes on RSP taxpayers (CF art. 194); many municipalities in Salta have their own charters (for example the 2026 charters of Orán, Campo Quijano and General Güemes in the Bulletin index); and CM taxpayers distribute the municipal base under CM art. 35 (see the Municipal fees page).

M. Consenso Fiscal compliance

• Salta approved Consenso 2017 (Law 8064), 2018 (Law 8129, BO 28 December 2018), 2019 (Law 8177), 2020 (Law 8228) and 2021 (Law 8314). Law 8314 applies from fiscal year 2022 and freezes the 2021 rates.
• The table below compares Salta's applied rates with the Consenso 2021 caps (as transcribed on the national page). Salta is at or below the caps, except where the cap is not binding (gambling, tobacco, alcohol and connected services are not capped).
• Salta joined SIRTAC (RG 20/2020), SIRCUPA (RG 21/2022), SIRCIP (RG 10/2025) and the Padrón Federal RUT for local taxpayers (RG 9/2024), all fiscal pact commitments.
• Final consumer sales. Consenso 2021 caps primary producers and manufacturers selling to final consumers at the commerce rate. Salta's annex applies 5% to those sales, the same as the commerce cap.

Step by step

1. Classify the activity and choose the code

Pick the code in RG 16/2022 Annex I (local) or Annex II (NAES, for the CM). Read the columns: General RI, General Mono, Special (2022), exempt with certificate, professionals, and final consumer. Check the LI art. 13 and 14 ter line behind the code. Note mixed activities: each one must be reported separately or the highest rate applies (CF art. 172). Time: a day with an accountant. Cost: professional fees only.

2. Decide local or multilateral

If all income comes from Salta and all expenses are in Salta, register as a local taxpayer. If you sell to or buy from other provinces, or provide services to people or goods in other provinces, and you incur any expense there, use the CM (CF art. 171; CM art. 1). A Buenos Aires company that only sells into Salta must add Salta to its CM registration, or face triple withholding and "lack of registration" collections (RG 8/2003 art. 5(d); RG 20/2020 art. 5; RG 10/2025 art. 5).

3. Register before starting

• Local: ARCA's Sistema Registral (RUT, Padrón Federal) with fiscal password level 3 (RG 9/2024 arts. 1 and 3). Small taxpayers adhere to the Monotributo and are placed in the RSP (RG 4/2021 art. 5).
• CM: add the Salta jurisdiction in the Padrón Federal (unconfirmed).
• Constitute the DGR electronic domicile (RG 11/2019, cited in RG 8/2026 art. 4).
• If you are a new taxpayer registering spontaneously before 31 December 2026, check the 12 month exemption (Law 8496 arts. 4 and 6; RG 13/2025 art. 5) and download the "Constancia de Exención Ley 8496" (RG 13/2025 art. 5) (unconfirmed).
• Time: one to three days online. Cost: no DGR registration fee in the LI.

4. Apply for exemptions and incentives before you need them

Request F.600 (activity) or F.601 (subject) certificates online from the first business day of February, with no firm debts or missing returns (CF art. 174 bis; RG 5/2016 arts. 1 and 2). For Law 8086 benefits, file with the Executive before investing; the cap for 2026 is ARS 30,000,000 per regime in tax credit certificates (Law 8518 art. 41). For the knowledge economy, first register nationally, then provincially (Law 8302 art. 4).

5. Ship goods into Salta: the payment on account

Before goods enter Salta for sale, generate form F.722 and the electronic transit guide F.722/T online with fiscal password and pay within 10 business days (RG 12/2016 arts. 3 to 5 as amended). Rates: local 2%, CM 1%, unregistered 3.6% on the invoice value net of VAT (arts. 7 and 8). Exempt holders, F.918 holders, SARES 2000 taxpayers, exports and goods already perceived for Salta are excluded (art. 13 as replaced by RG 22/2025). Who pays when the seller is outside Salta and the buyer resells inside is not stated precisely: art. 1 refers to whoever has the taxable event and transports the goods "by itself or through third parties" (unconfirmed).

6. File and pay every month

Local taxpayers file the monthly return and pay by the RG 23/2025 dates; CM taxpayers file CM03 or CM04 in SIFERE WEB by the RG CA 20/2025 dates. Deduct withholdings, perceptions, SIRCREB, SIRCUPA and SIRTAC amounts and payments on account in the month suffered; check the DGR "Deducciones Admisibles" service (RG 12/2016 art. 12). Agents file through "DDJJ Online" (RG 3/2026 art. 1) or SIRCAR.

7. Watch the risk rating and the padrones

Each quarter, download your risk certificate. A single missing return pushes you to "Bajo Riesgo" and multiplies bank collection by 1.5 (RG 13/2016 arts. 5 and 8), and costs the Law 8496 rate cut (art. 2(b)).

8. Deal with credits

When credits build up, request the F.918 (RG 23/2018); file offsets online in Compensaciones Web (RG 8/2026); and consider a refund claim in writing within the prescription period (CF art. 83).

9. Annual return

Local taxpayers file the annual return with the last payment of the year (CF art. 178); CM taxpayers file the CM05 by 30 June of the following year with the new coefficients (RG CA 20/2025 art. 2).

Costs and timelines

Table 1. IAE rates by activity, fiscal year 2026 (selected codes)

Codes and rates read from the RG 16/2022 annexes (Annex I page and Annex II page given) and from the LI. "RI" means a seller registered for VAT; "Mono" a monotributista in the general IAE regime. "Exempt w/ cert." means exempt only with an F.600 or F.601 certificate (CF art. 174 bis).

Note: the RG 16/2022 annex pages were read from the scanned image. The page numbers are those of the PDF file. Rows not shown here must be checked in the annex itself (unconfirmed).

Table 2. Key 2026 amounts and thresholds (UT = ARS 120)

Table 3. Filing and payment calendar, fiscal year 2026

Local taxpayers (common and SARES 2000) and local agents: monthly return and payment (RG 23/2025, Annex I), by last digit of the CUIT:

CM taxpayers (SIFERE WEB, CM03 and CM04) follow RG CA 20/2025, which differs from the local calendar on three dates: January for CUIT 8 to 9 is 20/02/2026 (local: 23/02), August for CUIT 0 to 2 is 15/09/2026 (local: 16/09) and November for CUIT 8 to 9 is 18/12/2026 (local: 21/12). RG CA 11/2026 (19 October 2026) moved the October 2026 CM advance to 17, 18, 19 and 20 November 2026 by CUIT group because of the national holiday of 9 November 2026. The annual CM05 for 2025 was due 30 June 2026 (RG CA 20/2025 art. 2). The local calendar for October (13 to 18 November) was not changed in the sources (unconfirmed).

Other 2026 deadlines (RG 23/2025):

Table 4. Penalties and surcharges

Table 5. Salta 2026 rates against Consenso 2021 caps

Table 6. Timeline of norms (BO = Salta Official Bulletin)

Worked examples

All taxpayers, amounts, coefficients and padrón percentages below are illustrative. Where a rate depends on a padrón or on a text not downloaded, the example says so.

Example 1. Lithium services contractor in the Puna (September 2026 advance), ARS and USD

Facts. A company incorporated and domiciled in the City of Salta drills brine production wells and provides pumping and maintenance services to a lithium producer operating a salar in the Los Andes department. All work and all expenses are in Salta, so it is a local taxpayer. It registered in 2023, so it is not a "new taxpayer" under Law 8496. It is VAT registered and rated Sin Riesgo. Its contract is priced in US dollars and invoiced in pesos at the exchange rate on the invoice. In September 2026 it invoices:

• well services and maintenance: US$ 400,000 plus VAT, which at the 23 Oct 2026 dólar MEP rate is ARS 625,560,000;
• construction of a new camp building for the producer: US$ 100,000 plus VAT, ARS 156,390,000.

The conversion rate used for the IAE base on a dollar contract is not stated in the CF articles downloaded; the RG 8/2003 withholding regime uses the Banco Nación seller rate of the previous day (RG 8/2003 art. 4).

Step 1. Codes and rates. Well services and maintenance are support services for mining: NAES 099000, 3.6% for a VAT registered seller (RG 16/2022 Annex I p. 5, Annex II p. 81). The camp building is construction of a non residential building, new work: code 410021 obs. 1, 2.5% (Annex I p. 20). The producer's own lithium extraction (089120) would be exempt with certificate, but that exemption belongs to the producer, not to its contractor. The Law 8496 rate cut does not apply: it covers only commerce and hotels and restaurants (Law 8496 art. 1).

Step 2. Tax for the month.

The monthly minimum of 160 UT, ARS 19,200, is irrelevant at this scale (LI art. 14(c)).

Step 3. Withholding by the customer. Assume the lithium producer has been nominated as a withholding agent (RG 8/2003 lists construction companies and allows the DGR to nominate other payers; whether this producer is nominated is a fact to check) (unconfirmed). For a local registered supplier the agent withholds the rate of the activity on the invoice net of VAT (RG 8/2003 arts. 4(a) and 5): 3.6% on ARS 625,560,000 and 2.5% on ARS 156,390,000, total ARS 26,429,910 (US$ 16,900.00). The supplier is rated Sin Riesgo, so no 1.5 multiplier applies (RG 13/2016 art. 8).

Step 4. Bank collection (SIRCREB). The producer pays the invoices including VAT (ARS 946,159,500) less the withholding, so ARS 919,729,590 is credited to the contractor's peso account. Local rate for a Sin Riesgo taxpayer: 1.5% (RG 20/2022 art. 8, item 1.1). Collection: ARS 13,795,944 (US$ 8,821.50).

Step 5. Balance. Tax 26,429,910 minus withholding 26,429,910 minus SIRCREB 13,795,944 = credit of ARS 13,795,944 (US$ 8,821.50) for September alone. Because withholding already equals the tax, every month adds a new credit roughly equal to the bank collection. After six similar months the credit would be about ARS 82,775,663 (US$ 52,929.00).

Step 6. What the contractor should do.

• F.918 certificate. The credit at the time of the request must exceed 50% of the average monthly tax of the last six months: 50% × ARS 26,429,910 = ARS 13,214,955. Already after September the credit (ARS 13,795,944) clears the threshold (RG 23/2018 art. 2(a)). With all obligations regularised for 36 months, the contractor applies online; if granted, for up to 12 months it suffers no withholding or perception and is excluded from the SIRCREB padrón (arts. 4, 5 and 8). The duration depends on the DGR's calculation (art. 4).
• Offset. Use Compensaciones Web to apply the credit to other DGR taxes, for example stamp tax on new contracts (RG 8/2026; RG 20/2022 art. 12).
• Bank account currency. If the producer paid the dollar price into the contractor's US dollar account, RG 20/2022 art. 6, item 27, excludes credits to dollar accounts from SIRCREB, which would avoid Step 4. Article 1 of the same resolution mentions foreign currency accounts, so confirm the treatment with the bank before relying on it (unconfirmed).

Step 7. What if the contractor were not registered in Salta? Suppose a contractor based in another province, not registered in Salta under the CM, does the same work. The agent would withhold the triple rate with no minimum threshold (RG 8/2003 art. 5(d)): 10.8% on ARS 625,560,000 and 7.5% on ARS 156,390,000, total ARS 79,289,730 (US$ 50,700.00), three times the tax. In addition, under CF art. 51(a) the DGR could close an unregistered establishment, and unregistered taxpayers face a 10 year prescription period (CF art. 91(b)). Registering is far cheaper.

Step 8. Side costs to budget. Stamp tax on the services and works contract (see Stamp tax): LI art. 16, item 3(m) lists leases of services and works at 12 per thousand, which on the month's ARS 781,950,000 would be ARS 9,383,400 (US$ 6,000.00) if the whole contract value were taxed at that rate; LI art. 25 bis, added in 2017, set a declining stamp tax cap reaching 0% from 2022 for most contracts, but the Consenso 2019 and 2020 laws suspended that schedule; the municipal fee of the municipality where the contractor has its establishment (unconfirmed); and, if the contractor also holds mining rights, the reduced mining fees of Law 8499 until 31 December 2026 (Table 2).

Example 2. Buenos Aires company under the CM selling goods into Salta (September 2026 advance)

Facts. A wholesale distributor of electrical and industrial supplies based in the Province of Buenos Aires sells to customers throughout the north. It has no office or warehouse in Salta; it ships by third party trucks and a travelling salesman visits Salta customers. Its CM coefficients for 2026 come from its 2025 financial statements: total computable income ARS 12,000,000,000, of which ARS 1,800,000,000 from Salta buyers; total computable expenses ARS 6,000,000,000, of which ARS 300,000,000 in Salta (the salesman, freight, hotel). In September 2026 its total sales, net of VAT, are ARS 1,200,000,000 (US$ 767,312.49), of which ARS 180,000,000 to Salta customers; ARS 100,000,000 of those are invoiced to customers who are withholding agents.

Step 1. Is it in the CM in Salta? Yes: it sells to Salta buyers and incurs expenses there (the salesman), so CM art. 1 applies and the Salta income is attributed to the buyers' domicile (CM art. 2(b)).

Step 2. Coefficient (CM art. 2). Income share 1,800 / 12,000 = 0.15. Expense share 300 / 6,000 = 0.05. Coefficient = 50% × 0.15 + 50% × 0.05 = 0.1000.

Step 3. Salta base and tax. ARS 1,200,000,000 × 0.10 = ARS 120,000,000 (US$ 76,731.25). Wholesale of goods is at 5% (NAES 46xxxx, RG 13/2025 art. 1(a)): tax ARS 6,000,000 (US$ 3,836.56).

Step 4. Does the Law 8496 cut apply? The 20% cut (5% to 4%) applies only to taxpayers whose 2024 base did not exceed 8,250,000 UT, which at the 2025 UT of ARS 85 is ARS 701,250,000 (US$ 448,398.24) (Law 8496 art. 2(a); RG 13/2025 art. 4), that are Sin Riesgo since 1 January 2026 and that use the benefit by the general due dates, and only if the DGR includes them in the padrón (RG 13/2025 art. 2). Neither the law nor RG 13/2025 says whether, for a CM taxpayer, the ceiling refers to the total base or the Salta base (unconfirmed). If the Salta base counts and the company was included, the tax would be ARS 120,000,000 × 4% = ARS 4,800,000 (US$ 3,069.25); if the total base counts, the company is far above the ceiling and pays 5%.

Step 5. Collections suffered in Salta.

• Withholding by agents. CM general regime taxpayer registered in Salta: withholding on 50% of the base at the activity rate (RG 8/2003 art. 5(a)): ARS 100,000,000 × 50% × 5% = ARS 2,500,000 (US$ 1,598.57).
• SIRCREB. Main activity under CM art. 2, wholesale not listed in Annexes I to III of RG 20/2022 (to be checked against the annex for the exact NAES code): general CM rate 2% (RG 20/2022 art. 8, item 2.1). Total credits in the month, including VAT: ARS 1,452,000,000. Under SIRCREB, bank collections are distributed among jurisdictions by coefficients (see the national page). As a simplification, Salta's share is taken as 2% × ARS 1,452,000,000 × 0.10 = ARS 2,904,000 (US$ 1,856.90) (unconfirmed).
• Payment on account at the border. If the seller is the party that must pay it (see Step 5 of the procedure), the web rate for CM taxpayers is 1% of ARS 180,000,000 = ARS 1,800,000 (US$ 1,150.97); paid at the checkpoint it would be 1.5%, ARS 2,700,000 (RG 12/2016 art. 8).

Step 6. Balance.

Even at the full 5% rate, collections exceed the tax. A distributor with a lower Salta coefficient, or one that ships more than it sells in the month, will accumulate credits faster.

Step 7. Due date. The September 2026 advance is filed in SIFERE WEB by 15 to 20 October 2026 according to the CUIT digit (RG CA 20/2025). For October 2026 the dates moved to 17 to 20 November 2026 (RG CA 11/2026).

Step 8. What if it does not add Salta to its CM registration? Agents would withhold the triple rate on the full invoice: 15% of ARS 100,000,000 = ARS 15,000,000 (US$ 9,591.41) (RG 8/2003 art. 5(d)); the payment on account would be at the unregistered rate of 3.6%, ARS 6,480,000 (US$ 4,143.62); card sales at a Salta establishment would suffer a separate 1.5% "lack of registration" SIRTAC withholding (RG 20/2020 art. 5). Those amounts cannot be used against a Salta return the company does not file. Register.

Step 9. Exit routes for the credit. Apply for the F.918 when the credit exceeds 50% of the average Salta tax of six months (RG 23/2018), which also removes the company from the border payment on account (RG 12/2016 art. 13(b) as replaced by RG 22/2025), and use Compensaciones Web for offsets (RG 8/2026).

Practical traps

1. Reading the LI alone. The consolidated LI still prints "exento" for manufacturing, transport and utilities from 2020 to 2022 in art. 14 ter. The applicable rates are the 2019 column (Laws 8177, 8228 and 8314; RG 16/2022 recitals). Do not file manufacturing at 0%.
2. The consolidated CF is behind. The Bulletin's consolidated CF does not show some Law 8496 changes (arts. 63, 64, 174(z)). Check amending laws.
3. Exemptions need paperwork every year or every five years. Lithium producers, farmers and exporters lose the exemption if they do not hold a current F.600 or F.601 and have any firm debt or missing return (CF art. 174 bis). Without the certificate, the 0.75% or the general rate applies and agents withhold.
4. Final consumer sales. Primary producers and wineries selling at the cellar door or in their own shop pay 5% on those sales (annex "venta a consumidor final" column), not 0.75% or 1.5%. Wine tourism shops in Cafayate should code those sales separately.
5. Contractors are not "mining". A drilling or logistics contractor of a lithium project pays 3.6% on services (099000), not the 0.75% mining rate, and gets no benefit from the producer's exemption.
6. Triple withholding for the unregistered (RG 8/2003 art. 5). The cheapest compliance step for an out of province supplier is registering Salta in the CM.
7. Border payment on account on everything. Since mid 2025 all goods entering Salta for sale are subject to the payment on account, not just listed products (RG 8/2025 art. 1). Trucks stopped without F.722 face payment at the checkpoint at higher rates and a 90% fine on omitted payments (RG 12/2016 arts. 8 and 15).
8. Risk rating multiplies collections. One missing return or a lapsed plan moves you out of Sin Riesgo and multiplies bank collection by 1.5 to 2.5 (RG 13/2016 art. 8), and removes eligibility for the Law 8496 cut.
9. Solve et repete. To take an assessment to court you must first pay the tax (CF art. 71). Budget cash for disputes.
10. New taxpayer exemption: an uncertain end date. Law 8496 grants 12 months of exemption from the month of registration (art. 4) but says the benefits may be enjoyed "until 31 December 2026" (art. 8), and RG 13/2025 art. 5 counts the 12 months "from the July 2025 advance". A taxpayer registering in, say, March 2026 cannot be sure whether the exemption runs to February 2027 or stops on 31 December 2026 (unconfirmed). The condition of not having been registered in the previous 12 months must be kept throughout (art. 6).
11. Automatic cessation can catch dormant subsidiaries. A company that stopped filing may find itself ceased and its F.901 blocked (RG 19/2025 art. 4).
12. The DGR website is offline. On 26 October 2026 dgrsalta.gov.ar showed only a maintenance page, while many procedures (F.918, Compensaciones Web, F.722, padrones) depend on it. Keep proof of attempts and use the in person offices listed on the holding page (Salta, Orán, Tartagal, Metán, and a delegation in the CABA) if a deadline approaches.

Recent changes

• 11 July 2025, Law 8496: 20% rate cut for commerce and hotels and restaurants (eligible taxpayers); 12 month exemption for new general and RSP taxpayers; December RSP exemption for automatic debit payers; lower substitute fines for undocumented goods (10% and 40%); hourly hotels to 15%; repeal of item VI(b) of LI art. 13 (a 25% rate line; its former content is not in the consolidated text); insurance surety stamp tax at 1.2%; repeal of many service fees; new UT adjustment rule; travel agencies exempt for 2024 and 2025.
• 8 August 2025, Law 8499: reduced mining title fees until 31 December 2026.
• 11 August 2025, RG 13/2025: codes covered by the cut (451110 to 479900 at 5%; 551021 to 562099 at 4.5%, except 562010 and 562091); refund of collections for new taxpayers; hourly hotels at 15% in the annex.
• June to August 2025, RG 8/2025, 9/2025 and 12/2025: the border payment on account extended to all goods, with application postponed to August 2025 (unconfirmed).
• 11 June 2025, RG 10/2025: adhesion to SIRCIP perceptions.
• 22 August 2025, RG 16/2025 and 26 August 2026, RG 10/2026: SIRTAC habituality threshold for online sales raised from ARS 200,000 to ARS 750,000 a month (10 operations); tips excluded from the base; foreign currency collections converted at the Banco Nación seller rate.
• 26 November 2025, RG 19/2025: automatic cessation of dormant local taxpayers from 1 December 2025.
• 22 December 2025, Law 8521: new appeal procedure for closures and seizures, for proceedings from February 2026.
• 30 December 2025, RG 22/2025: SARES 2000 taxpayers excluded from the border payment on account; DGR may exclude taxpayers with credits of its own motion.
• 6 January 2026, RG 1/2026: UT ARS 120.
• 3 February 2026, RG 3/2026: agents' returns only via DDJJ Online.
• 15 May 2026, RG 6/2026: transitional 18 instalment plan.
• 28 July and 21 August 2026, RG 8/2026 and RG 9/2026: online compensation for general and RSP taxpayers.
• 21 August 2026, RG 11/2026: Oficina Virtual on SAyGeS Comunidad.

Pending changes

• Law 8496 benefits expire on 31 December 2026. The Executive may extend them by one year (art. 8). No extension decree appeared in the Bulletin decree index searched on 26 October 2026 (unconfirmed).
• Law 8499 mining fee reductions also end on 31 December 2026.
• SIRCIP start date. RG 10/2025 applies once SIRCIP is operational and the DGR's systems are adapted (art. 13) (unconfirmed).
• 2027 calendar and UT. A new calendar RG and UT RG are expected around late December 2026 and early January 2027, as in prior years.
• DGR website. The maintenance period has no announced end; padrones, the RSP 2026 amounts and the risk padrón could not be checked.
• Travel agency register under the new CF art. 174(z) was "to be created" (Law 8496 art. 11) (unconfirmed).

FAQ

1. Is there a "Ley Impositiva 2026" in Salta? No. The rates are in Law 6611, a permanent law amended over time (most recently for this tax by Law 8496 of July 2025). What changes yearly is the UT (ARS 120 for 2026, RG 1/2026) and the calendar (RG 23/2025).

2. What rate does a lithium producer pay on its sales of lithium carbonate? Lithium minerals and natural lithium salts are in NAES 089120: 0.75% on the annex, but primary production is exempt when not sold to final consumers (CF art. 174(x)), and exports are exempt (art. 174(k)), in both cases only with a current exemption certificate. Whether the DGR treats lithium carbonate produced in a plant as primary production or as chemical manufacturing (1.5%) is not settled in the sources (unconfirmed).

3. And its contractors? Mining support services (099000) pay 3.6% (3% for monotributistas); building works 2.5%; engineering and geological services 3.6% (RG 16/2022 annexes).

4. I am a Buenos Aires company with no office in Salta. Do I have to register there? If you sell to Salta buyers and incur any expense linked to those sales, you are under the CM and Salta is one of your jurisdictions (CM art. 1). If you do not register Salta, agents withhold three times the rate (RG 8/2003 art. 5(d)) and card processors withhold an extra 1.5% (RG 20/2020 art. 5).

5. How much does SIRCREB take from my bank account? 1.5% for local taxpayers rated Sin Riesgo; for CM taxpayers 2% generally, 2.5% or 3% for listed activities, 1% for listed manufacturing, 0.6% primary production, 0.05% intermediaries, all multiplied by 1.5 to 2.5 if your risk rating is worse (RG 20/2022 art. 8; RG 13/2016 art. 8). Export proceeds, transfers from abroad and capital contributions are excluded (RG 20/2022 art. 6).

6. How do I get back a credit balance? Ask for an F.918 certificate to stop withholdings for up to 12 months (RG 23/2018), carry the credit forward (RG 20/2022 art. 12), offset it online through Compensaciones Web (RG 8/2026), or file a written refund claim within the prescription period with interest from the claim (CF arts. 82 and 83).

7. Does the 20% rate cut apply to me? Only if you are in the general regime, your activity is commerce (codes 451110 to 479900 at 5%) or hotels and restaurants (551021 to 562099 at 4.5%, except 562010 and 562091), your 2024 base was not above 8,250,000 UT (ARS 701,250,000 at the 2025 UT), you are rated Sin Riesgo, and the DGR has included you, or accepts your online claim (Law 8496 arts. 1 and 2; RG 13/2025 arts. 1 to 4). It ends 31 December 2026.

8. I am opening a new business in Salta in 2026. Is it exempt? New taxpayers who register spontaneously in the general regime, and were not registered in the previous 12 months, are exempt for 12 months, but must file returns at 0% (Law 8496 arts. 4 and 6; RG 13/2025 art. 5). Whether the exemption survives past 31 December 2026 is uncertain (see Practical traps, item 10).

9. What is the monthly minimum? 160 UT, ARS 19,200 (US$ 12.28) for most activities at 1.5% to 3.6%, more for higher rate activities (LI art. 14).

10. Are wineries in Cafayate taxed differently? Grape growing is primary production (0.75%, exempt with certificate). Wine making is 1.5% (110212). Sales to final consumers, for example at the winery shop, are 5%. Alcoholic beverages are not capped by Consenso 2021, so the province could raise them without breaching the pact.

11. How is tobacco treated? Leaf growing is exempt with certificate (11400, CF art. 174(x)); leaf preparation and cigarette manufacturing 1.5%; the tobacco growers' cooperative is exempt by Law 8307; tobacco dealers are withholding agents (RG 8/2003 art. 1(2)); resellers of manufactured tobacco pay on their margin (CF art. 166(a)); illegal trade carries fines of 70,000 to 240,000 UT (CF art. 38 bis); manufacturers of cut tobacco must join the DGR register (RG 7/2024).

12. Where do I appeal an assessment? Within 15 days, to the Minister (up to 100,000 UT) or the Governor (above), then court after paying the tax (CF arts. 69 and 71).

Primary sources

• Código Fiscal, Decree Law 9/1975, consolidated text
• Ley Impositiva, Law 6611, consolidated text
• Law 8496
• Law 8064
• Law 8078
• Law 8086
• Law 8100
• Law 8129
• Law 8150
• Law 8164
• Law 8177
• Law 8184
• Law 8186
• Law 8228
• Law 8260
• Law 8302
• Law 8307
• Law 8314
• Law 8372
• Law 8448
• Law 8451 (RIGI adhesion)
• Law 8461
• Law 8499
• Law 8518 (2026 budget)
• Law 8521
• RG 8/2003 (withholding)
• RG 5/2016 (exemption certificates)
• RG 12/2016 (payment on account on goods)
• RG 13/2016 (risk rating)
• RG 23/2018 (F.918)
• RG 20/2020 (SIRTAC)
• RG 4/2021 (RSP)
• RG 12/2021 (RSP exclusion)
• RG 16/2021 (industrial employers)
• RG 16/2022 (nomenclators)
• RG 20/2022 (SIRCREB)
• RG 21/2022 (SIRCUPA)
• RG 2/2024
• RG 6/2024 (foreign suppliers)
• RG 7/2024 (tobacco register)
• RG 9/2024 (RUT)
• RG 12/2024 and RG 13/2024 (SARES 2000, SIFERE)
• RG 3/2025
• RG 8/2025
• RG 10/2025 (SIRCIP)
• RG 13/2025 (Law 8496 regulation)
• RG 16/2025 (SIRTAC)
• RG 18/2025 and RG 19/2025
• RG 21/2025 and RG 22/2025
• RG 23/2025 (2026 calendar)
• RG 1/2026 (UT)
• RG 3/2026
• RG 6/2026 (payment plan)
• RG 8/2026 and RG 9/2026 (Compensaciones Web)
• RG 10/2026 (SIRTAC threshold)
• RG 11/2026 (Oficina Virtual)
• Search pages used
• Website (maintenance page on 26 October 2026)
• Convenio Multilateral
• RG CA 20/2025, SIFERE 2026 calendar
• RG CA 11/2026, October 2026 due date changes
• SIRCAR regimes table, version 42 (Salta rows)

Related pages

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• Withholdings, perceptions and non resident rates
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