Gross income tax in San Juan Province

Key rules

A. The legal architecture in 2026

• The code. Law 2731-I replaced Law 151-I in full (SAIJ title "Sustitución de la Ley N° 151-I"; sanctioned 19 December 2024, BO 30 December 2024). The new code is shorter and renumbered: gross income tax runs from art. 102 to art. 140. Resolutions issued before 2025 often cite old numbers (for example "art. 130 inc. o)" for the primary production exemption, now art. 120(16); see Res. DGR 0388/2023), so check which numbering a document uses.
• 2026 amendments. Law 2802-I (BO 23 December 2025, in force 1 January 2026) rewrote CT arts. 9, 12, 49, 53, 102, 119, 120 and 135, among others. Law 2832-I (sanctioned 13 August 2026, promulgated 1 September 2026, BO 21 September 2026, in force on promulgation, art. 4) added CT art. 119(10) and replaced art. 135 again.
• The tariff law. LI 2026 (Law 2803-I) applies from 1 January 2026 (art. 89). If no tariff law is passed for a year, the previous one applies (CT art. 303).
• The rate table by code. LI 2026 art. 45 authorises the DGR to assign the legal rates to each NAES code and to update the nomenclator for Comarb changes. The DGR did so with Res. DGR 1859/2025 (dated 26 December 2025 on a scanned stamp (unconfirmed)), approving the NAES for fiscal year 2026 with a rate column and notes, and with Res. DGR 1860/2025 (equivalences). Codes replaced by Comarb's reordering (RG CA 12/2025 and 19/2025) were converted automatically by the DGR on 2 February 2026 (Res. DGR 1859/2025, recitals).
• The tax unit. The UT is worth ARS 100 from 1 January 2026 (Res. DGR 0026/2026 art. 1), the same value as in 2025 (Res. DGR 1654/2024). Because the UT has not been raised, fines and minimums expressed in UT have lost real value.

B. Taxable event, nexus and timing

• Taxable event. The habitual exercise for consideration, "lucrative or not", in San Juan of any trade, industry, profession, business, rental, work or service, whatever the nature of the person, including cooperatives, and wherever it takes place (ports, airports, terminals, public or private property) (CT art. 102, text per Law 2802-I art. 5). The 2025 text required "fines de lucro"; the 2026 text taxes non profit activity too, subject to the subjective exemptions below.
• Deemed activities in San Juan, habitual or not: buying farm, forest and mineral products for industrialisation or sale outside the province; subdividing and selling land; farming, livestock, mining, forestry and fishing; selling goods brought into the province; intermediation for commissions; lending money; and market stalls (CT art. 105).
• Remote sales and digital services. Remote sales are taxed when the buyer's domicile (the place of delivery) is in San Juan (CT art. 103). Digital services supplied from abroad to San Juan customers are taxed, and local payment entities act as collection agents (CT art. 104). The DGR set 1 November 2025 as the start date of arts. 103 and 104 (Res. DGR 0999/2025 art. 1), after several postponements (Res. DGR 0036/2025, 0240/2025, 0324/2025, 0491/2025, 0754/2025).
• Accrual. Income is allocated to the period in which it accrues: sales on delivery, invoice, deed, possession or payment, whichever is first; services on completion, invoice or payment; works on acceptance of the certificate, invoice or payment; advances when collected (CT art. 107).
• Who pays. Individuals, companies and other entities, resident or not (CT art. 108). Non residents are not required to register unless the DGR so decides; the local contracting party or organiser pays the tax in their place (CT art. 129).

C. Tax base

• Gross income accrued in the period, in money, kind or services (CT art. 112). For non residents the base is the total paid, net of discounts, grossed up where the payer bears the tax (art. 112).
• Not part of the base: VAT debit, excise taxes, fuel taxes and similar when the taxpayer is registered for them; capital repayments; reimbursements to commission agents; state subsidies; export refunds; sale of fixed assets; amounts for members of a UTE (joint venture) when the UTE paid; and some cooperative items (CT art. 117).
• Deductions: returns, discounts and bonuses; bad debts previously taxed (not under cash basis); returned goods (CT art. 118). No other deduction is allowed, expressly not salaries or taxes on the activity (CT art. 112, last paragraph; art. 118). There is no deduction for mining royalties paid to the province.
• Special bases on the margin: retail fuel (only if paid on time), lottery, tobacco, FX trading, prescription medicines, casinos, wholesale meat by registered suppliers (only if paid on time and real estate and vehicle taxes are current), and new car dealers, with a deemed minimum margin of 12% on cost (CT art. 113). Banks, insurers, intermediaries, lenders and advertising agencies have their own rules; intermediation through foreign digital platforms is presumed to earn at least a 10% commission (CT art. 114).
• Several activities. Income must be split by treatment; otherwise the highest rate applies (CT art. 115).

D. Rates: how the system is built

The code orders a general rate for trade and services, lower rates for primary, industrial and essential activities, and higher rates for special bases and high return activities (CT art. 116). LI 2026 implements it with one rate per activity, no turnover tiers and no reduced rate for small companies (LI 2026 arts. 45 to 57). Table 1 below lists the rates. Three structural points:

• Location of the plant does not matter. Primary production (0.75%) and manufacturing (1.5%) rates apply whether the farm, mine or plant is "located or not in San Juan" (LI 2026 arts. 49 and 50). This follows Consenso 2017 clause III(a), which banned rates that depend on where the taxpayer is established. Location still matters for the exemption of CT art. 120(16), which is reserved for farms and mines in San Juan (see E).
• Sales to final consumers by manufacturers pay the general 3% (LI 2026 art. 50, second paragraph). The State counts as a final consumer for this purpose (same article). This matters for solar generators that sell to a public utility or a provincial entity (unconfirmed).
• Minimum tax. Each monthly return pays at least 50 UT (ARS 5,000) (LI 2026 art. 58), with specific monthly minimums for nightlife, parking, taxis, gaming and party venues (art. 59).

E. Exemptions that matter for business

• Exports of goods and services under customs control are exempt; related transport, loading, storage and similar services are not (CT art. 120(9)). The text does not exclude mining exports.
• Primary production is exempt when income comes from selling goods produced on the taxpayer's own active farms or mines located in San Juan (CT art. 120(16)). Conditions for 2026: real estate tax and vehicle tax due on the taxpayer's properties and vehicles must be paid by 31 December 2025, except for farmers with up to 30 cultivated hectares (CT art. 120(16); Res. DGR 1892/2025 art. 1). Taxpayers in insolvency proceedings keep the exemption if their payment plan is current (art. 120(16), third paragraph). If the conditions fail, the rate is 0.75% (LI 2026 art. 49).
• Fuel retail in the departments of Calingasta, Iglesia, Jáchal and Valle Fértil (the mining departments) is exempt on sales to final consumers (CT art. 120(8)).
• International transport is exempt, not related activities; foreign carriers only if a double tax treaty applies (CT art. 120(6), text per Law 2802-I).
• Financial items: directors' fees, share transactions and dividends; stock exchange operations; public bonds (CT art. 120(10) to (12)).
• Electricity distribution to users on the provincial social tariff with bimonthly consumption up to 1,000 kWh (CT art. 120(20)).
• Subjective exemptions: the State and its agencies when not acting commercially, provincial state companies and majority state owned companies of San Juan (CT art. 119(9), added by Law 2802-I), churches, unions, non profits and others, but never on mining, farming, industrial, commercial, banking, insurance or fuel income (CT art. 119, last paragraph). From September 2026, taxpayers in the national Monotributo Social are exempt (CT art. 119(10), added by Law 2832-I art. 1).

F. Promotion regimes and credits against IIBB

• CEMOFI (formal industrial labour certificate). LI 2026 art. 88 lets the executive set compensation or payment on account mechanisms for manufacturers to promote formal employment "in the same terms" as Decree 0349-MPTeI-2025. Decree 0185-MPTeI-2026 created the 2026 CEMOFI and a fiscal credit bond usable monthly against provincial taxes for fiscal year 2026, regulated by Res. MPTeI 079/2026 (Res. DGR 0429/2026, recitals) (unconfirmed). For 2025 the bond was ARS 3,000,000 a year per new registered industrial job (US$ 1,918.28) (Res. MEFyH 0213/2025 art. 1).
• CEMOFI holders are taken out of the collection regimes. From 1 March 2026, companies with an available CEMOFI balance are excluded from the withholding, perception and collection regimes of Res. DGR 1460/2002, 0925/2010, Res. SHF 1197/2004 (SIRCREB), Res. DGR 1173/2020 (SIRTAC), 1181/2022 (SIRCUPA) and 1422/2023 (customs) (Res. DGR 0429/2026 art. 1, text per Res. DGR 0614/2026 art. 1). They must request a non withholding certificate, valid 30 days, and from 20 April 2026 must have no enforceable debt or formal defaults (Res. DGR 0429/2026 arts. 2 and 4). The exclusion lasts until the month in which the CEMOFI is used up (art. 3). In 2025 the equivalent exclusion required exclusive manufacturing activity and gave a 120 day certificate (Res. DGR 0803/2025 arts. 2 and 3).
• Investment incentive certificates. Law 1744 (BO 21 May 2018) created a programme of fiscal credit certificates covering up to 80% of projects under US$ 1 million and up to 60% above, usable against all provincial taxes for five years, awarded by public competition (Law 1744 arts. 1 to 3). The DGR index also lists Law 2270-J (investment support programme) with certificates imputable at 50% against IIBB (Res. SHF 2907/2021, as summarised in the index) and an older 50% rule for fiscal credit certificates against IIBB (Res. DGR 2755/2018, index summary) (unconfirmed).
• Investment bonds and cultural promotion regimes exist (index: Res. DGR 1913/2022, cultural promotion) but were not reviewed (unconfirmed).

G. Local or multilateral

• Local taxpayers operate only in San Juan. They file the monthly return on the DGR website (CT art. 121; art. 122). Registration and data changes are online with CIDI credentials (index: Res. DGR 0400/2021 and 0296/2019 on Form 401).
• CM taxpayers operate in San Juan and other jurisdictions. Their tax base is split under the CM, which prevails over the CT in case of conflict (CT art. 124). They file monthly returns and an annual coefficient return on the Comarb calendar (CT arts. 121 and 123). Payments go through Banco de San Juan, which transfers to the other provinces under Comarb rules (CT art. 127(2)).
• San Juan as head office. CM taxpayers with their head office jurisdiction in San Juan must register, change data, close jurisdictions and record transfers only through Comarb's Registro Único Tributario, Padrón Federal, and the filings are final without DGR confirmation (Res. DGR 0183/2021 arts. 1 and 2, under RG CA 5/2019 and 7/2021). Retroactive closures and moves from CM to the local regime go through the DGR website (art. 3).
• When to switch. Starting to sell to customers in other provinces with any expense there (travel, freight, agents) usually triggers the CM. The mechanics, including the special regime for construction (CM art. 6) and the rules for start of activity (CM art. 14), are on the national overview.

H. Withholding, perception, bank and card collection

San Juan participates in all the Comarb systems. The DGR's 2026 calendar lists due dates for SIRCAR, SIRCREB, SIRCUPA and SIRTAC under the Comarb calendars (Res. DGR 0025/2026, annex, citing RG CA 21/2025, 22/2025, 23/2025 and 24/2025), and its own website calendar adds tabs for "SIRPEI Aduana" (customs perception). The Comarb SIRCAR table (version 42, 28 July 2025) lists three San Juan regimes: 918 001 withholding and 918 002 perception (both since inception) and 918 015 foreign beneficiaries of digital services (since August 2025).

What the regimes mean for you. All amounts collected are credits against the monthly return (CT art. 125). Customs perceptions are allocated among provinces by the SIFERE coefficients for CM taxpayers (Res. DGR 1422/2023 art. 8). Simplified regime taxpayers are outside the provincial regimes (CT art. 138).

I. Credit balances: carry forward, offset, certificates, refund

Credit balances are the practical cost of San Juan's collection regimes, especially for exporters and mining contractors with large bank credits. The tools, in order of speed:

1. Carry forward. A credit balance in the monthly return is carried to the next one (CT art. 125; Res. DGR 1012/2026 art. 11 for SIRCIP).
2. Self offset. A taxpayer may offset an IIBB credit balance against earlier or later IIBB debts by notifying the DGR; the offset is provisional, subject to validation, and if wrong the DGR claims it with interest and penalties (CT art. 126). Offsets run first within the same tax and taxpayer, then other taxes of the taxpayer, then, with DGR intervention, third party taxes (CT art. 43). Withholding agents cannot offset amounts they withheld (CT art. 126).
3. Non withholding and non perception certificate. Local and CM taxpayers who show credit balances and have no debt in other DGR taxes may ask for a certificate covering Res. DGR 1460/2002 and 925/2010; for local taxpayers it also excludes them from SIRCREB (Res. DGR 1296/2018 arts. 2 and 5, text per Res. DGR 0388/2023). For CM taxpayers SIRCREB exclusion follows Comarb's rules (art. 5, second paragraph). Farmers with up to 30 hectares get the certificate without those conditions (same). The certificate is valid 120 days from issue; the SIRCREB exclusion starts on the first day of the next month if requested before the 20th, or the month after that if requested later (Res. DGR 1296/2018 art. 4, text per Res. DGR 0493/2025). The request is filed online with CIDI (art. 3).
4. Customs perception exclusion. An importer may ask to be excluded from SIRPEI if registered (or with San Juan active in the CM), without debt, and with a credit balance in the last return above 50% of the average tax of the last three returns (Res. DGR 1422/2023 art. 10).
5. Refunds of wrong collections. SIRCUPA agents can return errors within 90 days; older errors are refunded by the DGR after a file with a legal opinion (Res. DGR 1181/2022 art. 6; Res. DGR 1075/2023 arts. 1 to 3).
6. Administrative repetition. A refund claim lets the DGR audit all open years and must be decided within 90 business days, extendable once; the decision is final in the administrative stage and opens the courts (CT arts. 70, 71 and 77). Repetition prescribes in 5 years from payment (CT arts. 45(3) and 46(4)).

Consenso 2017 committed provinces to refund accumulated credit balances within six months of request (clause III(f)), and Consenso 2021 replaced that with a softer commitment to seek automatic refund or offset (see the national overview). No San Juan rule giving an automatic cash refund in a fixed term was found in the sources (unconfirmed).

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

• Who. Local taxpayers registered in the national Monotributo, with fiscal domicile in San Juan and activity only in San Juan (CT arts. 132 and 133). Excluded: CM taxpayers, anyone with activity in another province, anyone above the Monotributo top category or who loses Monotributo status (CT art. 134).
• How much. A fixed monthly amount per Monotributo category that covers all IIBB (CT art. 135). The DGR updates it (CT art. 140(1)); see Table 3.
• 2026 changes. From 1 September 2026 the art. 120 exemptions apply to RSP taxpayers who carry on only exempt activities; any taxed activity removes them (CT art. 135, text per Law 2832-I art. 2). Monotributo Social taxpayers became exempt (CT art. 119(10)). Res. DGR 1667/2026 (18 September 2026, in force from 1 September 2026) abrogated Res. DGR 1294/2026, dropped the separate column for exclusive farming and recognises amounts paid by newly exempt taxpayers as a credit (recitals) (unconfirmed).
• Penalties. 500 UT for false categorisation data and 150 UT for any formal breach, halved if paid within 15 days (CT art. 137).
• No withholdings under provincial regimes (CT art. 138).

K. Penalties, interest and enforcement

• Formal breaches. CT art. 49 sends formal fines to the tariff law, which allows 10 to 200,000 UT (LI 2026 art. 34). Res. DGR 0244/2026 (in force 1 February 2026) fixes the amounts: not registered, or not registered as an agent when required, 3,000 UT; failing to supply information or other breaches, 1,500 UT; late return, 100 UT; failure to report a change of address or activity within 15 days, 300 UT; agents omitting or miscalculating withholdings, 3,000 UT (arts. 3 and 5). Voluntary regularisation within the term halves the fine (for late returns only if the return is filed too), but not for agents (art. 10). Repeat offences double the fine (art. 11). Res. DGR 0244/2026 abrogated the old Res. DGR 0671/2014 (art. 12).
• Omission: 10% to 100% of the tax omitted (CT art. 50). Fraud, including agents who keep withheld tax: 100% to 1,000% (CT art. 51), with presumptions in art. 52. No fraud if an agent pays late spontaneously with interest within five business days, at most three times a year (art. 51). Spontaneous regularisation avoids fines, except for agents holding withheld tax (art. 56). Fines paid within the first 15 business days get 50% off (art. 54).
• Closure: not registered, not invoicing, no records and similar breaches carry 3,000 to 200,000 UT and closure of 3 to 5 days; repeat offences 4,000 to 300,000 UT and 5 to 10 days (CT arts. 57 and 58).
• Interest: compensatory interest 3% per month and punitive interest after a lawsuit 4.5% per month; payment plans 2.5% per month, all from 1 July 2025 (Res. SHF 1037/2025 arts. 1 to 4; CT arts. 38 and 41). No later rate resolution appears in the DGR index up to October 2026.
• Payment plans: up to 5 years; not available to withholding agents (CT arts. 38 and 39(1)); plans lapse after two missed instalments or 30 days after the last one (art. 40).
• Appeals: reconsideration before the DGR within 10 business days (CT art. 65), which suspends enforcement but not interest (art. 66), decided in 90 business days, extendable (art. 69); then the courts (art. 77).
• Prescription: 5 years for assessment, collection, refunds and fines (CT art. 45, text per Law 2738-I art. 3).
• Electronic domicile is mandatory under Res. DGR 1441/2026 (11 August 2026), which also adopts the federal electronic domicile (arts. 3 and 5) (unconfirmed).

L. Municipal fees

San Juan municipalities charge their own fees for safety and hygiene inspection and similar. No municipal ordinance of any San Juan municipality was obtained for this page, so rates, bases and due dates are not stated (unconfirmed). Three points come from the sources:

• The Federal Mining Agreement commits provinces to promote the removal of municipal levies that directly affect mining (Law 24.228, clause NOVENA).
• RIGI: San Juan adhered to Title VII of Law 27.742 by Law 2671 (BO 22 August 2024, art. 1) and invited its municipalities to adhere (art. 2). Adhering municipalities may not impose new levies on a RIGI vehicle, and a fee measured on sales or gross income is deemed to exceed the cost of the service (Law 27.742 art. 225). Which San Juan municipalities adhered is not in the sources (unconfirmed).
• Under the CM, municipal fees measured on gross income follow the provincial allocation (CM art. 35, as explained in the national overview). See Municipal fees.

M. Consenso Fiscal compliance

San Juan approved every federal fiscal pact: Consenso 2017 by Law 1719 (BO 9 February 2018), Consenso 2018 by Law 1901 (BO 12 July 2019), the December 2020 pacts by Laws 2194 and 2195 (BO 26 December 2020 for Law 2194), and Consenso 2021 by Law 2364 (BO 21 January 2022), which ratified the pact signed on 27 December 2021 and ratified by provincial Decree 9-MHF-2022 (Law 2364 art. 1). LI 2026 art. 83 authorises the executive to adjust rates to future pacts, with legislative ratification.

Against the Consenso 2021 caps (Law 27.687, clause SEGUNDA(c), transcribed in the national overview), the 2026 San Juan rates line up as follows (Table 6): primary production and mining 0.75% (cap 0.75%), manufacturing 1.5% (cap 1.5%), construction 2.5% (cap 2.5%), transport 2% (cap 2%), mobile telephony 6.5% (cap 6.5%), financial services 6.5% (cap 9%), general trade and services 3% (caps 5% and above). Two points to watch:

• Additional rates. Consenso 2021 committed provinces not to apply additional rates on top of IIBB (clause SEGUNDA(d)). The 20% Lote Hogar surcharge was such an addition until LI 2026 art. 90 repealed it from 2026.
• Specific high rates. Car dealers (12.5% on a margin base), gaming and nightlife (10% and 15%) are in San Juan's law (LI 2026 arts. 56 and 57). Gambling is outside the caps; whether a 12.5% rate on a 12% presumed margin complies with the commerce cap depends on how the comparison is made (unconfirmed).
• Exports. San Juan exempts all exports (CT art. 120(9)), going further than the pact, which allowed provinces to keep taxing mining and hydrocarbon exports.

Step by step

1. Choose the regime. Only San Juan activity and Monotributo: RSP. Only San Juan activity, general regime: local taxpayer. Activity in more than one province (including selling into other provinces with expenses there): CM taxpayer. Foreign supplier with no local presence: usually no registration; the local payer or payment entity collects (CT art. 129; Res. DGR 0755/2025).

2. Get credentials. Individuals use their own CIDI (Ciudadano Digital) user; companies act through the CIDI user of their representative, delegated in the DGR's "Administración de Delegaciones" tool (Res. DGR 0447/2023 annex; index: Res. DGR 1818/2022). The CUIT is the only identifier (index: Res. DGR 0429/2023).

3. Register within 30 days of starting. Local: DGR website, "Solicitudes y Trámites" (index: Res. DGR 0400/2021, Form 401 under Res. DGR 0296/2019 (unconfirmed)). CM: Comarb Padrón Federal through the RUT; add jurisdiction 918 (Res. DGR 0183/2021). Choose the NAES code carefully: the code drives your rate (Res. DGR 1859/2025). Documents typically include the ARCA registration, company bylaws and the activity start date (unconfirmed). Cost: no fee found. Time: online; same day for the filing, but data checks may follow (unconfirmed).

4. Check exemptions and special conditions before the first return. Primary producers and miners claiming CT art. 120(16), transport companies and meat suppliers using reduced rates must have real estate and vehicle taxes paid by the cut off dates (Res. DGR 1892/2025, 1891/2025; LI 2026 arts. 47 and 48). Builders need registration in the public works register or IERIC for 2% (LI 2026 art. 53).

5. File and pay monthly. Local: the DGR's online return service (index: Res. DGR 1822/2022 "Servicio WEB Declaración Jurada") by the 20th of the following month (Table 5); payment at Banco de San Juan, other agreed channels or by bank transfer to the IIBB account with CBU 0450600901800000067637, with an "Aviso de Transferencia Bancaria" filed the same day by 23:59 (Res. DGR 1207/2026 arts. 2 and 3). CM: SIFERE WEB, forms CM03 and CM04, on the Comarb dates (RG CA 20/2025 art. 1).

6. Deduct collections. Download your withholdings and perceptions from "Mis Retenciones y Percepciones" on the DGR site and from SIRCREB, SIRTAC and SIRCUPA consultations, and deduct them (CT art. 125).

7. Manage credit balances. If the balance keeps growing, apply for the non withholding certificate (Res. DGR 1296/2018) before the 20th of the month to get the SIRCREB exclusion from the next month (Res. DGR 0493/2025). Industrial employers should check CEMOFI (Res. DGR 0429/2026).

8. Annual CM return. CM05 by 30 June of the following year (RG CA 20/2025 art. 2 for fiscal 2025). Local taxpayers: no annual return requirement was found in the CT 2026 text (unconfirmed).

9. Agents. If nominated as agent, register as such (fine of 3,000 UT if not; Res. DGR 0244/2026 art. 5), file monthly even without activity (Res. DGR 925/2010 art. 18 as replaced) and pay by the 5th (perception) or 10th (withholding) (Table 5). Agents cannot use payment plans (CT art. 39(1)).

10. Close or move. Cessation requires a final return and payment to the cessation date, unless there is economic continuity (CT arts. 110 and 111). Moves from local to CM go through the RUT; from CM to local through the DGR site (Res. DGR 0183/2021 art. 3).

Costs and timelines

Table 1. Selected 2026 gross income tax rates in San Juan

Sources: LI 2026 arts. 45 to 57; Res. DGR 1859/2025 annex (NAES 2026, rates read from a scanned text layer; spot checks only) (unconfirmed).

Table 2. Key 2026 amounts

Table 3. Simplified regime (RSP), monthly IIBB amount

Sources: Res. DGR 0153/2026 annex (from 1 February 2026); Res. DGR 1667/2026 annex (from 1 September 2026, replacing Res. DGR 1294/2026, which had set identical general amounts from 1 August 2026). Under Res. DGR 0153/2026, taxpayers with exclusive farming activity and Monotributo Social paid ARS 11,000 in every category.

The January 2026 amounts were set by Res. DGR 1907/2025, which was not downloaded (unconfirmed).

Table 4. Collection regime rates found in the sources

Table 5. 2026 deadlines

Local regime and agents: Res. DGR 0025/2026, annex (scanned, read visually; if a date falls on a non working day it moves to the next working day, art. 2). CM: RG CA 20/2025 annex, and RG CA 11/2026 art. 3 for the October 2026 instalment.

The RSP column reads the annex as "instalment n due in month n". CM annual return (CM05) for fiscal 2025: 30 June 2026 (RG CA 20/2025 art. 2). Note that the September 2025 local return was extended by Res. DGR 1335/2025 (index summary).

Table 6. San Juan 2026 rates against Consenso Fiscal 2021 caps

Table 7. Timeline of norms (BO = San Juan Official Bulletin unless stated)

Worked examples

All figures are illustrative. Assumed inputs are marked as such; legal rates come from the sources cited.

Example 1. Drilling and civil works contractor for a copper project in Calingasta (local taxpayer, October 2026)

Facts (assumed). A San Juan company provides exploration drilling (NAES 099000) and builds a camp and access works (NAES 429090) for a copper project in Calingasta. It has no activity in other provinces, so it is a local taxpayer. It is registered in the provincial public works register. Its contracts are priced in US dollars and invoiced in pesos. In October 2026 it invoices, net of VAT:

• drilling: US$ 300,000, converted on the invoice at ARS 1,563.90 = ARS 469,170,000;
• civil works: US$ 100,000 = ARS 156,390,000.

The exchange rate used on the invoice is an assumption; the CT says income in kind or foreign currency is part of the base (CT art. 112) but no DGR rule on the conversion rate was found.

Step 1. Base by activity (CT arts. 112 and 115). The two activities have different rates, so the return must show them separately; otherwise the 3% rate applies to everything.

Step 2. Rates. Drilling, mining support services: 3% (LI 2026 art. 45; annex code 099000). Civil works by a registered builder: 2% (LI 2026 art. 53(1)); 2.5% if not registered (art. 53(2)).

Step 3. Tax.

If the company were not registered as a builder, the civil works line would be ARS 3,909,750 (US$ 2,500.00), ARS 781,950 (US$ 500.00) more.

Step 4. Lote Hogar. None in 2026 (LI 2026 art. 90). Under the 2025 rules the same month would have cost an extra 20%, ARS 3,440,580 (US$ 2,200.00), for a total of ARS 20,643,480 (US$ 13,200.00) (Law 833-P art. 8(c)(2)).

Step 5. Credits (assumed amounts). The mining client, a nominated withholding agent, withheld ARS 8,000,000 under Res. DGR 1460/2002, and banks collected ARS 1,500,000 under SIRCREB. These amounts are assumptions because the rates of those regimes were not in the sources.

Step 6. Balance due: 17,202,900 minus 8,000,000 minus 1,500,000 = ARS 7,702,900 (US$ 4,925.44), due 20 November 2026 (Res. DGR 0025/2026). Paying one month late adds compensatory interest of 3%, about ARS 231,087 (US$ 147.76) (Res. SHF 1037/2025 art. 2), plus a possible omission fine if the DGR finds a shortfall (CT art. 50).

Step 7. What about the mine itself? The mine operator's position is different. Suppose it sells copper concentrate worth US$ 50,000,000 (ARS 78,195,000,000) in the month (assumed). If the concentrate is exported under customs control, the income is exempt (CT art. 120(9)). If it is sold in Argentina, the mine in San Juan qualifies for the primary production exemption if its real estate and vehicle taxes were paid by 31 December 2025 (CT art. 120(16); Res. DGR 1892/2025). If it fails the condition, the rate is 0.75%: ARS 586,462,500 (US$ 375,000.00) (LI 2026 art. 49). The compliance condition is cheap compared with the cost of losing it. Royalties to the province are a separate charge on the pit head value (Law 24.196 art. 22) and cannot be deducted from the IIBB base (CT arts. 117 and 118).

Step 8. RIGI angle. If the mine is a RIGI vehicle, San Juan's adhesion (Law 2671) means that changes after 31 December 2023 that raise the IIBB burden cannot be applied to it (Law 27.742 art. 225). The contractor is not the RIGI vehicle and does not share that protection (unconfirmed).

Example 2. San Juan winery selling across Argentina under the Convenio Multilateral (October 2026)

Facts (assumed). A winery with vineyards and a cellar in San Juan sells bottled wine to distributors in the province of Buenos Aires, the CABA and Córdoba, and to San Juan buyers; it also has a cellar door shop. It is a CM taxpayer under the general regime (CM art. 2). Its 2025 accounts, the basis for the 2026 coefficient, show:

The coefficient method (50% income, 50% expenses) and the unified coefficient are explained in the national overview (RG CA 10/2019).

October 2026 sales, net of VAT (assumed): ARS 800,000,000 (US$ 511,541.66), of which ARS 10,000,000 at the cellar door to final consumers and ARS 790,000,000 to businesses.

Step 1. Base attributed to San Juan. ARS 800,000,000 × 57.5% = ARS 460,000,000 (US$ 294,136.45), split by activity: business sales 790,000,000 × 57.5% = 454,250,000; final consumer sales 10,000,000 × 57.5% = 5,750,000. (The other jurisdictions receive 168,000,000, 124,000,000 and 48,000,000 and apply their own rates.)

Step 2. San Juan rates. Wine making, NAES 110212: 1.5% (LI 2026 art. 50). Sales to final consumers: 3% (art. 50, second paragraph; annex note to 110212).

Step 3. San Juan tax.

With the 2025 Lote Hogar surcharge this would have been ARS 8,383,500 (US$ 5,360.64).

Step 4. Credits allocated to San Juan (assumed). SIRCREB ARS 2,500,000; SIRTAC on card sales ARS 900,000; perceptions by San Juan suppliers of bottles and corks ARS 4,000,000. Total ARS 7,400,000 (US$ 4,731.76).

Step 5. Result. 6,986,250 minus 7,400,000 = a credit balance of ARS 413,750 (US$ 264.56) for San Juan, carried forward (CT art. 125). Nothing to pay for San Juan this month; the other jurisdictions are settled in the same SIFERE return. The return and payment are due on 17, 18, 19 or 20 November 2026 depending on the last digit of the CUIT (RG CA 11/2026 art. 3).

Step 6. Stopping the build up. A winery taxed at 1.5% but suffering collections at padrón rates will accumulate credits. As a CM taxpayer it can ask the DGR for a non withholding and non perception certificate for the local regimes if it shows credit balances and has no debt in other DGR taxes (Res. DGR 1296/2018 art. 5, text per Res. DGR 0388/2023). The SIRCREB exclusion follows Comarb's rules (same article). Its grape growing, if invoiced separately to third parties, would be primary production (012110), exempt for San Juan vineyards if property taxes are current (CT art. 120(16)).

Step 7. Exports. If part of the wine is exported, that income is exempt in San Juan (CT art. 120(9)) and, under CM rules, export income is left out of the coefficient computation (see the national overview); the export proceeds credited to a US dollar account are outside SIRCREB (Res. SHF 1197/2004 art. 7(18), text per Res. DGR 0497/2021).

Practical traps

• Using the wrong NAES code. The DGR converted old codes to the 2026 NAES automatically on 2 February 2026 (Res. DGR 1859/2025). A contractor coded as 072990 (copper extraction) instead of 099000 (mining support services) would wrongly apply 0.75% or claim the primary production exemption; the DGR can reassess at 3% with interest at 3% per month.
• Mixed activities without separation. If you do not split income by treatment, the highest rate applies to all of it (CT art. 115).
• The "paid on time" conditions. Reduced bases or rates for fuel retail, meat wholesale, transport and the primary production exemption depend on paying on time or having real estate and vehicle taxes current. Missing the date can turn a 0% or 0.75% liability into 0.75% or 3% for the whole base (CT arts. 113 and 120(16); LI 2026 arts. 47 and 48).
• Old article numbers. Pre 2025 resolutions cite the old code numbering. Check whether "art. 130 inc. o)" or "art. 119 inc. h)" refers to the old or the new code before relying on it.
• Lote Hogar leftovers. LI 2026 still mentions the surcharge in arts. 52(2) and 63. The surcharge itself is repealed (art. 90). Make sure your software no longer adds 20%.
• Final consumer sales by producers. Wineries' shops, solar systems sold to households, and sales to the State are at 3%, not 1.5% (LI 2026 art. 50).
• Non registration surcharge under SIRCIP. When SIRCIP becomes operative, buying from a San Juan establishment without having San Juan in your CM registration costs an extra 1% perception, on top of other provinces' perceptions (Res. DGR 1012/2026 art. 5).
• Online sellers outside the province. SIRTAC applies 3% to sellers not in the padrón making online sales to San Juan buyers, once the habituality tests of RG AFIP 5319/2023 are met; after that, every later sale is collected (Res. DGR 1173/2020 art. 4 as replaced).
• Imports. The 2.5% customs perception applies unless you declare the goods as fixed assets or personal use (Res. DGR 1422/2023 arts. 1 and 5). Declaring correctly at clearance is easier than recovering the credit later.
• Agents' strict liability. Agents who withhold and pay late risk fraud fines of 100% to 1,000%, have no payment plans, no 50% reduction for voluntary payment and are jointly liable (CT arts. 12(2), 39(1) and 51; Res. DGR 0244/2026 art. 10).
• Non profits are now taxable on activity. Since 2026 the taxable event covers activity "lucrative or not" (CT art. 102). Non profits keep the subjective exemption only within its conditions and never for commercial, industrial, mining or farming income (CT art. 119).
• Electronic domicile. Notices sent to the electronic domicile run deadlines (CT art. 14; Res. DGR 1441/2026). A 10 day appeal term (CT art. 65) can pass unnoticed.

Recent changes

• 21 September 2026. Law 2832-I published (promulgated 1 September 2026): Monotributo Social taxpayers exempt (CT art. 119(10)); RSP taxpayers with only exempt activities can use art. 120 exemptions (CT art. 135); Res. DGR 1667/2026 resets RSP amounts from 1 September 2026.
• 11 August 2026. Res. DGR 1441/2026: new electronic tax domicile regime, local and federal.
• 7 July 2026. Res. DGR 1207/2026: payment by bank transfer with same day notice.
• 9 June 2026. Res. DGR 1012/2026: SIRCIP perception rules (operative on Comarb's go live).
• 1 March and 8 April 2026. Res. DGR 0429/2026 and 0614/2026: CEMOFI holders excluded from all collection regimes; 30 day certificate.
• 1 February 2026. Res. DGR 0244/2026: new fixed fines in UT for formal breaches; abrogates Res. DGR 0671/2014. NAES code conversion by the DGR (Res. DGR 1859/2025).
• 1 January 2026. LI 2026 (Law 2803-I) in force; Lote Hogar surcharge repealed (art. 90); rates otherwise unchanged from 2025 (comparison of LI 2025 arts. 45 to 63 with LI 2026 arts. 45 to 63; the 2026 text adds cooperatives to the freight transport article and moves the industrial compensation power to art. 88). Law 2802-I: taxable event extended to non profit activity and cooperatives (CT art. 102), provincial state companies exempt (CT art. 119(9)), transport exemption rewritten (CT art. 120(6)).
• 1 November 2025. Remote sales and foreign digital services taxable and subject to collection (CT arts. 103 and 104; Res. DGR 0999/2025; Res. DGR 0755/2025).
• 1 July 2025. Interest rates 3% compensatory, 4.5% punitive, 2.5% financing per month (Res. SHF 1037/2025).
• 2025. CEMOFI created for 2025 (Decree 0349-MPTeI-2025; Res. DGR 0803/2025; bond ARS 3,000,000 per new job, Res. MEFyH 0213/2025). Adhesion to SIRCIP (Res. DGR 0742/2025). Certificates extended to 120 days (Res. DGR 0493/2025).
• 30 December 2024. New Código Tributario (Law 2731-I).

Pending changes

• SIRCIP go live. Res. DGR 1012/2026 applies only once Comarb declares the system operational (art. 14) (unconfirmed).
• CEMOFI 2026 bond amount under Decree 0185-MPTeI-2026 and Res. MPTeI 079/2026 (unconfirmed).
• Ley Impositiva 2027. Not found in the sources as of 26 October 2026. If not enacted, LI 2026 continues (CT art. 303) (unconfirmed).
• IIBB discount for timely payment. LI 2026 art. 63 allows the Finance Ministry to grant up to 30% off IIBB paid on time. The DGR index shows such resolutions for earlier years (Res. SHF 3009/2023 for 2024; Res. SHF 2877/2021 at 15% for 2022) but none for IIBB in 2025 or 2026 (unconfirmed).
• Provincial mining royalty and RIGI interplay. San Juan's royalty law and its position on the 5% royalty exception of Law 24.196 art. 22 were not obtained (unconfirmed). See Energy and mining.
• Mining Code tax shield. Mining Code art. 214 bars, for the first five years of a concession, any contribution on the mine's property or "its products" other than the canon, and the Federal Mining Agreement (Law 24.228, clause SÉPTIMA) refers to that exemption under its old number, art. 270. Whether this shields mining income from IIBB in its first five years is not settled in the sources; in San Juan the point is mostly academic for local mines because of CT art. 120(16), but it matters if the exemption conditions fail (unconfirmed).

FAQ

1. What is the general gross income tax rate in San Juan in 2026? 3%, for any activity without a specific rate (LI 2026 art. 45). There are no turnover tiers.

2. Does a copper or gold mine in San Juan pay gross income tax? On the sale of its own production, a mine located in San Juan is exempt if its real estate and vehicle taxes were paid by 31 December 2025 (CT art. 120(16); Res. DGR 1892/2025). Otherwise it pays 0.75% (LI 2026 art. 49). Exports are exempt anyway (CT art. 120(9)). Services the mine sells to others, and its contractors' services, are taxed at their own rates.

3. What rate does a mining contractor pay? Mining support services (NAES 099000) pay 3%; construction of mine installations 2% for registered builders or 2.5%; equipment rental without operators 3% (LI 2026 arts. 45 and 53; Res. DGR 1859/2025 annex). Contractors working in several provinces must use the CM, which for construction has a special regime (CM art. 6).

4. What happened to the 20% Lote Hogar surcharge? It was repealed from 1 January 2026 by LI 2026 art. 90, which deleted Law 833-P art. 8(c). It applied to IIBB and stamp tax. Returns for 2025 periods filed late still include it (unconfirmed).

5. Is wine taxed as industry or trade? Making wine (110212) is industry at 1.5%; wholesale and retail of wine bought from others is trade at 3%; sales by the winery to final consumers are at 3% (LI 2026 art. 50; annex).

6. I sell into San Juan from Mendoza and have no San Juan registration. Will I be charged? Possibly. Under SIRCIP (when operative) a San Juan seller adds a 1% "no registration" perception (Res. DGR 1012/2026 art. 5); card and wallet payments to non padrón online sellers can be collected at 3% under SIRTAC (Res. DGR 1173/2020 art. 4 as replaced). Registering San Juan in your CM registration is usually cheaper if you have nexus.

7. How do I stop SIRCREB from debiting my account? Local taxpayers with credit balances and no debts can request a non withholding certificate that also excludes them from SIRCREB, from the following month if requested before the 20th; it lasts 120 days (Res. DGR 1296/2018 arts. 2 and 4 as amended). CM taxpayers follow Comarb's SIRCREB exclusion rules. US dollar accounts are always outside San Juan's SIRCREB (Res. SHF 1197/2004 art. 7(18)).

8. Can I get a cash refund of a credit balance? Yes, through an administrative repetition claim, which the DGR must decide in 90 business days, extendable, and which opens an audit of all open years (CT arts. 70 and 71). Most taxpayers first carry forward, offset under CT art. 126 and seek certificates. No automatic refund procedure was found (unconfirmed).

9. Does a solar park pay 1.5% or 3%? Generation from solar sources (351199) is at 1.5% under the manufacturing article; sales to final consumers, including the State, are at 3% (LI 2026 art. 50; annex). Whether sales into the wholesale electricity market count as sales to final consumers is not stated in the sources (unconfirmed).

10. Do RIGI projects get any San Juan gross income tax protection? San Juan adhered to RIGI by Law 2671. Adhering provinces cannot apply to a RIGI vehicle new local taxes or changes after 31 December 2023 that increase the burden (Law 27.742 art. 225). The full replacement of the code in December 2024 and the 2026 widening of the taxable event are later changes, so a vehicle should check each one against its 2023 baseline. See RIGI.

11. When is the October 2026 return due? Local taxpayers: 20 November 2026. CM taxpayers: 17 to 20 November 2026 by CUIT digit (RG CA 11/2026 art. 3). Withholding agents: 10 November; perception agents: 5 November (Res. DGR 0025/2026).

12. What does it cost to file late? A fixed fine of 100 UT (ARS 10,000), halved if you file and pay within the term given, plus 3% monthly interest on unpaid tax (Res. DGR 0244/2026 arts. 5 and 10; Res. SHF 1037/2025).

13. Are Monotributo taxpayers subject to withholdings? No. RSP taxpayers are outside provincial withholding and perception regimes (CT art. 138), and SIRTAC excludes them too (Res. DGR 1173/2020 art. 6 as replaced). SIRCUPA also excludes Monotributo taxpayers (Res. DGR 1181/2022 art. 5).

Primary sources

• San Juan Dirección General de Rentas (legal library at
• Código Tributario, Law 151-I, text in force 2026
• Código Tributario, text 2025 (Laws 2731-I and 2738-I)
• Ley Impositiva 2026, Law 2803-I
• Ley Impositiva 2025, Law 2730-I
• Res. DGR 1859/2025, NAES 2026 with rates
• Res. DGR 1860/2025, NAES equivalences
• Res. DGR 0025/2026, 2026 calendar
• Res. DGR 0026/2026, tax unit
• Res. DGR 0153/2026, RSP amounts
• Res. DGR 1294/2026, RSP amounts
• Res. DGR 1667/2026, RSP amounts
• Res. DGR 0244/2026, fines
• Res. DGR 0429/2026 and 0614/2026, CEMOFI exclusions
• Res. DGR 0803/2025, CEMOFI 2025
• Res. MEFyH 0213/2025, CEMOFI bond
• Res. DGR 1012/2026 and 0742/2025, SIRCIP
• Res. DGR 1485/2025 and 1076/2024, SIRTAC
• Res. DGR 1422/2023, SIRPEI
• Res. DGR 1326/2023, 0497/2021 and 1173/2024, SIRCREB
• Res. DGR 1181/2022 and 1075/2023, SIRCUPA
• Res. DGR 0447/2023, perception regime filing
• Res. DGR 0999/2022, Lote Hogar out of withholding regimes
• Res. DGR 0388/2023 and 0493/2025, certificates
• Res. DGR 1891/2025 and 1892/2025, 2026 conditions
• Res. DGR 0755/2025, digital services
• Res. DGR 0999/2025, start of CT arts. 103 and 104
• Res. SHF 1037/2025, interest
• Res. DGR 0183/2021, Padrón Federal
• Res. DGR 1207/2026, bank transfers
• Res. DGR 1441/2026, electronic domicile
• DGR document index (titles and summaries cited as "index")
• DGR calendar page
• Issue of 21 September 2026, pp. 297.357 and 297.358, Law 2832-I
• NAES annex to Res. DGR 1859/2025, 12 January 2026
• Law 2803-I, LI 2026
• Law 2802-I
• Law 2832-I
• Law 2731-I
• Law 2738-I
• Law 2767-I
• Law 2671 (RIGI adhesion)
• Law 2364 (Consenso 2021)
• Law 1719 (Consenso 2017)
• Law 1901 (Consenso 2018)
• Law 2194 (Consenso 2020)
• Law 1744 (investment incentives)
• Law 833-P (Lote Hogar)
• RG CA 20/2025, SIFERE 2026 calendar, and RG CA 11/2026, October 2026 changes (Comarb,
• Comarb SIRCAR regimes table, version 42
• Comarb jurisdiction data (San Juan code 918)
• Law 27.742, Title VII (RIGI), arts. 224 and 225
• Law 24.196, art. 22 (texact)
• Law 24.228, Federal Mining Agreement
• Mining Code, art. 214
• Law 27.429 (Consenso 2017) and Law 27.687 (Consenso 2021)

Related pages

• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• VAT
• Withholdings, perceptions and non resident rates
• Bank debits and credits tax
• Transfer pricing
• Tax treaties
• Live dashboard: inflation and FX