Gross income tax in San Luis Province

Key rules

A. The legal architecture in 2026

1. The code. The CT, Law VI-0490-2005, contains the general part (procedure, penalties, prescription, refunds) and, in Book II, Title II, the IIBB rules: taxable event (arts. 178 to 181), taxpayers and agents (arts. 182 to 184), base (arts. 185 to 203), exemptions (arts. 204 and 204 bis), period and payment (arts. 205 to 212) and presumptive assessment and minimums (arts. 213 to 215). The DPIP consolidated text lists amendments up to Law VIII-1116-2024 of 21 March 2024. Several later tariff laws amended code articles in the past (the text cites, for example, Law VIII-0254-2022), so check whether LI 2025 or LI 2026 amended any code article not reflected in the consolidated text (unconfirmed).
2. The annual tariff law. San Luis reuses the same law number every year with a different year suffix: LI 2025 was Law VIII-0254-2024 and LI 2026 is Law VIII-0254-2025. LI 2026 sets the IIBB rates (arts. 14 to 22 and Annex I), minimums (arts. 23 to 26), the 2026 calendar for direct taxpayers (art. 27), fines (arts. 2 and 3), the payment on account collected with campaign guides (Annex III) and with mining and aggregates documents (art. 66 and Annex IV), and the renewable energy exemption (art. 96). It also approves Comisión Plenaria resolutions 15/2024 and 23/2024 amending the Convenio Multilateral (art. 101).
3. Publication date discrepancy. The BO issue that carries LI 2026 and its promulgation decree is No. 16.030 of 19 December 2025, and SAIJ records the same date. A later resolution of the provincial electricity regulator (Res. 461-CRPEE-2025, BO No. 16.032) says the law was "published on 17 December 2025". Nothing turns on this for a 2026 period, since the law applies from 1 January 2026 (art. 103).
4. The promotion law. The RIPEE (Law VIII-1210-2026) entered into force on publication (art. 58), that is 7 September 2026. Its art. 60 repeals Laws VIII-0239-2004, VIII-0247-2004, VIII-0501-2006 (industrial exemption), VIII-0509-2006, VIII-0564-2007, VIII-0664-2009 (investment incentives), VIII-0780-2011, VIII-0810-2012, VIII-1050-2021, VIII-1087-2022 and VIII-1092-2022 "to the extent they conflict" with it, and keeps Laws VIII-0246-2004 and IX-0313-2004 compatible. The "to the extent" wording means old regimes are not fully gone; benefits already granted keep their validity until they expire (art. 49).

B. Taxable event and nexus

• Any habitual activity for consideration carried on in San Luis (commerce, industry, professions, rentals, services), whatever the legal form of the provider, including cooperatives, is taxed (CT art. 178). Habituality is judged by the nature of the activity and is not lost by intermittent exercise (same).
• Specifically taxed even if sporadic: liberal professions (but not mere registration), buying farm, forest or mineral products in San Luis to process them or sell them outside the province, property subdivision and sale, farming, livestock, mining and forestry, the sale of goods that enter the province "by any means", intermediation, lending, and digital services contracted by people domiciled in the province (CT art. 179, text by Law VIII-0254-2018, BO 28 December 2018).
• Not taxed: employment, public offices, international transport by foreign companies under reciprocity, exports of goods and services to customers abroad through customs mechanisms, directors' fees (but not statutory auditors) and pensions (CT art. 181, text by Law VIII-0254-2020, BO 1 January 2021).
• The code treats exports as not taxed, not as exempt. San Luis has no carve out for mining or hydrocarbon exports in art. 181(d) as worded.

C. Base

• The general base is total gross income accrued in the period, including agreed or legal adjustments and payments in kind (CT art. 185). Accrual rules follow the usual pattern: invoice or delivery for goods, certificate, payment or invoice for construction, and invoice or completion for services (CT art. 189).
• Excluded from the base: return of capital in financial operations, government subsidies, insurance reserves, export refunds, sales of fixed assets, returned goods, and some cooperative and professional items (CT art. 186).
• Deductible: discounts and returns, bad debts on accrual, VAT debit and internal taxes for registered taxpayers, fuel tax in the cases set by Law 23.966, and amounts allocated to members of UTEs and ACEs (CT art. 187). Salaries and other taxes are not deductible (CT art. 188).
• Differential bases: buying and selling price difference for lottery, tobacco, foreign exchange and, optionally, grain merchants (CT art. 190); financial entities (art. 191); commission agents (art. 192); advertising agencies (art. 194); car dealers (arts. 197 to 203).
• Foreign currency. When the base is in foreign currency, convert at the Banco de la Nación Argentina seller rate at the close of the business day before the taxable event (RG 031-DPIP-MHIP-2025 art. 1, from 1 January 2026, replacing RG 016-DPIP-2025).

D. Rates: how Annex I works

• Three columns. For each NAES code Annex I shows the general rate (art. 14 column), "SI" or "NO" for the 20% discount (art. 17 column) and either a special rate or "NO" (art. 18 column). Example: retail sale of food n.c.p. (472190) shows 4.20, SI, 2.00 (LI 2026 Annex I).
• Unlisted activities. If no code fits, the taxpayer must describe the activity in writing; the DPIP may assign a similar code within 10 days; if it is silent, the taxpayer applies 4.2% (LI 2026 art. 14, second paragraph).
• Manufacturers and producers selling at retail must separate those sales, code them as retail and pay the retail rate (LI 2026 art. 22). A sale is retail when the buyer does not incorporate the goods into a later productive or commercial activity, regardless of quantities (art. 22(a) and (b)). National, provincial and municipal governments count as final consumers, except state companies of a commercial or industrial nature (art. 22, second paragraph).
• Several activities. Each must be declared separately; if not, the highest rate applies to everything and the minimum is the sum of the minimums (CT art. 210). Taxpayers with two or more activities at the same rate and prior year income up to ARS 10,400,000 (US$ 6,650.04) may group them under the main code (LI 2026 art. 16).
• Monopoly concessions. Rates for public services operated under an exclusive state concession are doubled, except fuel, unless the Executive reduces the increase (CT art. 210, second paragraph).
• Compliant taxpayer discount (art. 17). 20% off the rate for activities marked "SI". Requirements: file the electronic form through Clave Fiscal for 2026 (it cannot be applied to advances already due when the form is filed) and be fully compliant with the DPIP and other bodies whose debts the DPIP collects, debts in a payment plan being acceptable if instalments are current. Staying in: no missing filing or payment at the end of the second month after each advance's due date. Lottery and betting codes 920001 and 920009 also need a compliance certificate. Breach means losing the benefit from 1 January 2026, paying the difference with interest within 10 days of a DPIP demand, and no reentry in 2026 (LI 2026 art. 17).
• Special rates (art. 18). Same request and permanence conditions as art. 17, plus a size limit: total prior year income, taxed, untaxed or exempt, net of VAT, from all activities and all branches inside and outside San Luis, may not exceed ARS 500,000,000 (art. 18(3)(a); art. 19; art. 21). The limit was ARS 300,000,000 in 2025 (LI 2025 art. 18(3)(a)). No size limit applies to the construction, pharmaceutical wholesale and retail, fuel retail, passenger and freight transport, education and hospital codes listed in art. 18(3)(b); transport qualifies only with vehicles registered in San Luis (same). Start ups must project annual income at their fourth month (art. 19).
• Discount and special rate together? The law does not say whether the 20% discount can be applied on top of an art. 18 special rate. RIPEE art. 25 refers to the "benefits established in Articles 17 and 18" as separate benefits (unconfirmed).
• Bank loans for housing or productive investment in San Luis: the rate on those loans is cut by 50% (art. 18(3)(c)).
• Entrepreneurs. Beneficiaries of the "Mi Primer Emprendimiento" and "Mi Próximo Paso" programmes may pay 0.50% in 2026 while their income in the previous quarter does not exceed ARS 30,000,000 (US$ 19,182.81) (LI 2026 art. 15(3)).

E. Minimum tax

• General minimum: ARS 101,088 a year (US$ 64.64), paid monthly as ARS 8,424 (LI 2026 art. 23; DPIP IIBB page). It was ARS 77,760 in 2025 (LI 2025 art. 23). The minimum is a payment on account of later periods (DPIP IIBB page) and, under the code, each monthly advance may not be lower than the monthly proportion until the annual minimum is reached (LI 2026 art. 26).
• Special minimums apply to restaurants by square metres (from ARS 301,860 to ARS 1,881,360), hourly hotels, parking, real estate agencies (ARS 863,460), billboards, discotheques, hairdressers and funeral homes, and fairs (LI 2026 art. 23(1)).
• Professionals and technology services. Lawyers, notaries, accountants, software developers (620101 to 620300), engineers, consultants, doctors and others in art. 23(2) pay a minimum scaled to prior year income from ARS 101,088 (income up to ARS 5,460,000) to ARS 678,600 (income over ARS 38,220,000) (LI 2026 art. 23(2)).
• Who does not pay minimums. Multilateral taxpayers (CT art. 212); university graduates in their first three years after registration with their professional body and professionals from the year after they turn 65 (CT art. 206); non profits for income from their purpose and social microenterprises (LI 2026 art. 24).
• Start and end of activity. Minimums are prorated, a part month counting as a whole month (LI 2026 art. 26).

F. Exemptions that matter for business

The code itself has very few IIBB exemptions and they must be requested and granted by the Executive on a DPIP opinion, effective from the following fiscal year (CT art. 11): non profit entities, disabled persons working personally, certain work cooperatives (CT art. 204), and professional bodies and pension funds providing health services to insured patients (CT art. 204 bis). The economically important exemptions are elsewhere:

Note that primary production is taxed (1.20% in general), unlike in provinces that exempt it; feedlots and seed production pay 1.80% (LI 2026 Annex I, codes 014115 and 013011 to 013020).

G. Industrial promotion: from Law VIII-0501-2006 to the RIPEE

The 2006 regime. Law VIII-0501-2006 (sanctioned 31 May 2006) exempted industrial activities from IIBB for what was "actually produced in the province", excluding retail sales (art. 1). Companies had to submit a project with annual commitments on staff, investment, production and "virtuous circles" with local suppliers and customers (arts. 2 and 3); new companies also committed a minimum investment set yearly by the authority (art. 4). A shortfall above 20% of commitments meant repaying the exempt tax with interest plus a 20% fine for each year concerned (arts. 6 and 7). It replaced the regime of Decree 99-HyOP-1994, whose reregistered beneficiaries moved automatically to the new exemption (arts. 8 and 9). This is the "industrial promotion legacy" that still shapes the Villa Mercedes and San Luis city industrial base (unconfirmed).

The RIPEE industrial exemption (2026). RIPEE art. 15 exempts industrial activity in the province, again limited to what is produced in San Luis and excluding retail sales, granted by decree and operative from start up. The regulation narrows "industrial activity" to large scale transformation using capital goods and factory infrastructure, and excludes artisanal production, retail bakeries and similar shops selling mainly to final consumers (Decree 13032-MHIP-2026 Annex I art. 15). Key conditions:

• Investment: at least two times the tax to be exempted in the five fiscal periods after start up, estimated at current rates without any discount (Decree 13032-MHIP-2026 Annex I art. 16). Companies already in the province can count investments made in the three years before the law, adjusted by the CPI (same). Former Law VIII-0501-2006 beneficiaries who lost the benefit can count their original investments (RIPEE art. 16; Decree art. 16).
• Jobs: at least five jobs, effectively hired before start up; 80% of new hires must have lived in the province for at least two years, unless the authority waives it (Decree art. 16).
• Annual commitments: keep staff and hire to a schedule, report links with local suppliers and customers, and meet at least one ratio: payroll in San Luis at least three times the exempt IIBB; net staff growth of at least 5% with a floor of five workers; local purchases at least three times the exempt IIBB; or investment at least three times the exempt IIBB (RIPEE art. 17; Decree art. 17). The authority issues an Annual Compliance Certificate, which is the only valid proof of the exemption and must be filed with the DPIP within 30 days (Decree art. 17). Temporary shortfalls of up to 30% can be tolerated for force majeure or sector downturns (same).
• Multi province manufacturers. With separate accounts, the exempt amount is income from production in San Luis, capped at the base assigned to San Luis under the CM; any excess base is taxed at the industrial rate, and the exemption never creates a credit balance. Without separate accounts, apply the San Luis share of the gross value of production of the previous year to the national industrial base (Decree art. 15).
• Transition. The authority will move, ex officio, Law VIII-0501-2006 beneficiaries holding the 2025 compliance certificate and 2026 commitments; others may regularise by 31 December 2026; requests to extend a partial exemption to all industrial activities are due by 28 February 2027, as are 2027 commitments (Decree art. 18; RIPEE art. 18).
• Competent authority: the Ministry of Sustainable Productive Development for the industrial exemption; the Ministry of Finance and Public Infrastructure for the other tax benefits; applications go through a single digital platform run by a RIPEE Executing Unit under the General Secretariat of the Governorship (Decree 13032-MHIP-2026 Annex I arts. 45 and 54).

Other RIPEE tax tools.

• New Investments Programme (RIPEE arts. 8 to 10): IIBB, real estate and vehicle tax exemption on a 100/75/50% scale over 15 years from start up; exclusion from IIBB collection regimes for one year, extendable; stamp tax and fee exemption from approval to start up. Minimum investment: ARS 200,000,000 and at least 50% of the estimated exempt taxes; start up within two years; net job creation, 80% local hires (Decree art. 8 and 9).
• Fiscal Incentives Programme (RIPEE arts. 11 to 14): a nominative, non transferable fiscal credit equal to 50% of provincial taxes accruing in the 12 months after approval, for projects investing at least twice the provincial taxes accrued in the previous 12 months; the credit is released in quarterly tranches of up to 25% and cannot pay agent obligations (Decree arts. 11 to 13); one year exclusion from IIBB collection regimes (RIPEE art. 14). This programme and the New Investments Programme cannot be combined for the same project (RIPEE art. 48).
• Fiscal lock (bloqueo fiscal) for five years from 7 September 2026: IIBB audits of direct taxpayers and multilateral taxpayers with their seat in San Luis are limited to the last two fiscal periods (plus the current one), and if differences are below 10% the earlier unaudited returns are presumed correct; agents are excluded (RIPEE art. 22; Decree art. 22).
• RIGI and RIMI. San Luis adhered to the RIGI by Law No. 1135 (sanctioned 1 October 2024, BO 18 October 2024, per SAIJ) (unconfirmed), and to the RIMI of Law 27.802 by RIPEE art. 51; incorporation into a national regime gives no automatic provincial benefit (RIPEE art. 52). See Tax incentives.
• Knowledge Economy. San Luis adhered to Law 27.506 by Law No. 1076 (sanctioned 5 July 2022, BO 22 July 2022, per SAIJ) (unconfirmed).

Industrial parks and Villa Mercedes. No norm in the sources sets a specific IIBB benefit for the industrial parks of Villa Mercedes or San Luis city. The RIPEE allows the province to assign, lease or sell fiscal land for projects, with the Ministry of Sustainable Productive Development competent for industrial and farm land (RIPEE arts. 29 to 36; Decree art. 54(b)) (unconfirmed).

H. Local or multilateral

• A business active only in San Luis registers as a direct (local) taxpayer through Clave Fiscal; one active in more than one province registers under the Convenio Multilateral (DPIP IIBB page; CT art. 212). CM rules prevail over local rules in case of conflict, and minimums do not apply to CM taxpayers (CT art. 212).
• Padrón Federal. From 1 July 2026, CM taxpayers with their seat in San Luis register, update data and report cessations only through the "Registro Único Tributario, Padrón Federal" via ARCA's "Sistema Registral", using CUIT and ARCA Clave Fiscal; the data are binding on the DPIP register (RG 016-DPIP-MHIP-2026 arts. 1 to 4). The DPIP IIBB page still lists the older paper Form CM 01 in duplicate with certified signature for CM registrations (unconfirmed).
• Late CM returns. If a CM taxpayer misses advances, the DPIP may demand, for each missing period, at least the minimum of large taxpayers increased by 200% (CT art. 212, third paragraph) (unconfirmed).
• Electronic domicile is compulsory for all taxpayers through the DPIP Clave Fiscal (CT art. 32; DPIP IIBB page). A new DPIP Clave Fiscal identity became available from 1 October 2026 (DPIP home page news) (unconfirmed).

I. Withholding, perception and bank collection regimes

Key points:

• CM taxpayers with low San Luis coefficients are not subject to perception if their San Luis coefficient is below 0.1000; they prove it with their last CM05 (RG 039-DPIP-2020 arts. 6(g) and 8(e)).
• Exclusions from bank regimes include salaries, transfers between the holder's own accounts (not cheques), export proceeds, foreign transfers, capital contributions and SIRTAC settlements (RG 038-DPIP-2020 art. 7; RG 021-DPIP-2004 art. 7 as replaced by RG 012-DPIP-2026 art. 1).
• Both bank regimes appear to reach some CM taxpayers. RG 011-DPIP-MHIP-2025 says the provincial bank regime of RG 038-DPIP-2020 covers taxpayers "local or under the Convenio Multilateral", while SIRCREB covers CM taxpayers in general; the 2004 recitals tie the provincial regime to CM taxpayers with their seat in San Luis (unconfirmed).
• Annex I of RG 038-DPIP-2020 (activities at 1%) refers to "Points 1, 2 and 3 of Article 14" of the tariff law and lists old activity codes; LI 2026 art. 14 no longer has numbered points.
• Agents' deposits. Banks deposit every ten days (by the third business day after each ten day period) and file monthly by the 14th (RG 038-DPIP-2020 arts. 12 and 13). Withholding and perception agents file through the DPIP agent website, compulsory since 1 August 2021 (DPIP applications page, citing RG 10/2021) and pay within the following month (CT art. 208) (unconfirmed).

J. Credit balances: carry forward, offset, certificates, conversion, refund

1. Carry forward. Withholdings, perceptions and bank collections are deducted in each advance and any excess carries forward, even beyond the fiscal year (CT art. 206; RG 038-DPIP-2020 art. 17; RG 018-DPIP-2025 art. 10).
2. Rate reduction or exclusion. Under the provincial bank regime, a taxpayer with credit balances for four consecutive months can ask for 0.01%; exporters, taxpayers active only outside San Luis, zero rated activities and deregistered taxpayers can ask for exclusion (RG 038-DPIP-2020 arts. 6(d), 9 and 10; signed note certified by a DPIP officer, notary or bank).
3. Exclusion certificate from withholding or perception regimes, valid up to 12 months and stating the percentage of exclusion; the DPIP may grant it instead of a refund if the balance would be absorbed within 12 months (RG 024-DPIP-2023 arts. 2, 6 to 8, read from the scanned original; arts. 3 and 6 replaced by RG 030-DPIP-2023). Applications list the ten main suppliers and customers (RG 030-DPIP-2023 art. 1). RG 024-DPIP-2023 art. 9 originally set a 180 day maximum to decide; RG 030-DPIP-2023 art. 3 replaced art. 9 with a transitional rule, so it is unclear whether the 180 day limit survives (unconfirmed).
4. Simplified offset (from 1 August 2025): direct taxpayers with credit balances in the last three consecutive months, fully compliant (including as agents), may offset up to ARS 1,000,000 against their own property and vehicle taxes, once every 180 days, online (RG 022-DPIP-MHeIP-2025 arts. 2 to 6 and 10).
5. General offset against any provincial tax, including other periods, on request, in the order fines, surcharges, interest, tax (CT art. 89). Agents cannot offset amounts withheld (CT art. 90).
6. RIPEE conversion into a transferable fiscal credit. Direct taxpayers and CM taxpayers with seat in San Luis that declared a credit balance at 31 May 2026 may convert up to 80% of it (or of the balance at the request date, if lower) into a nominative digital certificate, transferable to third parties, usable only for provincial taxes due before 31 May 2026 (including plan instalments); request by 31 March 2027, extendable six months (RIPEE art. 20; Decree 13032-MHIP-2026 Annex I art. 20; RG 021-DPIP-MHIP-2026). Applicants must have a San Luis tax domicile and electronic domicile and be compliant, and must withdraw any pending offset or refund request (RG 021-DPIP-MHIP-2026 arts. 2 and 9). Agents with debts are excluded (Decree art. 20). Changing the seat to San Luis after 5 October 2026 does not count (same).
7. Refund (repetición). The DPIP must credit or refund overpaid amounts on request after verification (CT art. 101) through a refund claim with evidence (art. 103). It must decide within 60 days; silence counts as rejection, opening the appeals (arts. 104 and 105). Refunds carry "updating" under art. 75 (CT art. 102), but art. 75 bars updating since 1 April 1991, so no interest or inflation adjustment on refunds appears in the code (unconfirmed). The claim prescribes in five years from 1 January after each payment (CT arts. 93(c) and 94(c)).

K. Penalties, interest and enforcement

Multiple fines under LI 2026 art. 3 items 1 to 7 are halved if paid in cash, or by offset requested in the same term, within 10 days of notice (LI 2026 art. 3, last paragraph). Benefits in LI 2026 or special laws are denied to persons with final unpaid administrative fines and to agents with any breach (LI 2026 art. 94).

L. Municipal fees

San Luis municipalities levy their own commerce and industry fees under their ordinances; none was downloaded for this page. Multilateral taxpayers should apply CM art. 35 to the municipal base. The RIPEE invites municipalities to adhere and issue complementary rules (RIPEE art. 57) (unconfirmed). National consumer protection proceedings against companies that passed provincial or municipal charges into invoices included companies in San Luis (Argentina.gob.ar news of 11 November and 20 December 2024). See Municipal fees.

M. Consenso Fiscal compliance

Caps from the national page (Law 27.687 Annex, clause SEGUNDA(c)). The Consensos only bind provinces that approved them (Consenso 2017 Annex, final clauses). No San Luis approval law was found in the DPIP law list or in a SAIJ title search of San Luis legislation for "fiscal" and "adhesión", and San Luis's place in the signature pages could not be read (unconfirmed). Two San Luis rules also differ by place of establishment, a practice the 2017 pact banned for signatories: the transport special rate only for vehicles registered in San Luis (LI 2026 art. 18(3)(b)) and the industrial exemption only for production in San Luis (Law VIII-0501-2006 art. 1; RIPEE art. 15). San Luis does keep exports untaxed (CT art. 181(d)), in line with the pact policy. San Luis did join the Comarb systems that the pacts promoted: SIRTAC (RG 026-DPIP-2021) and the Padrón Federal for seat San Luis CM taxpayers (RG 016-DPIP-MHIP-2026).

Step by step

1. Decide your status. Activity only in San Luis: direct taxpayer. Activity in San Luis and elsewhere: CM taxpayer (CT art. 212). A Córdoba company that only ships goods into San Luis with no premises still has activity in San Luis if its expenses there meet the CM nexus rules; see the national page.
2. Get the credentials. CUIT and ARCA registration first; then DPIP Clave Fiscal for direct taxpayers, with an electronic domicile (CT art. 32). Constitute it immediately: missing it costs ARS 614,250 (LI 2026 art. 3(7)).
3. Register.
4. Direct taxpayers: online through Clave Fiscal, attaching in PDF the DNI (individuals) or bylaws with registration resolution and representative's DNI (companies), ARCA registration certificate and "Sistema Registral" printout, and a utility bill matching the declared tax domicile; powers of attorney for agents (DPIP IIBB page). Form 974 covers registrations, cancellations and changes (DPIP IIBB page) (unconfirmed). Pay one twelfth of the annual minimum, ARS 8,424 (CT art. 184; LI 2026 art. 23).
5. CM taxpayers with seat in San Luis: through the Padrón Federal in ARCA's "Sistema Registral" from 1 July 2026 (RG 016-DPIP-MHIP-2026). CM taxpayers with seat elsewhere register San Luis as an additional jurisdiction in the same system (unconfirmed).
6. Time: online; no official processing time (unconfirmed). Cost: free online; ARS 3,000 per in person certificate (LI 2026 Annex II, XIX).
7. Pick the code and check the rate columns in LI 2026 Annex I. Separate retail sales (LI 2026 art. 22).
8. Apply for the 2026 benefits early. File the electronic forms for the art. 17 discount and, if eligible, the art. 18 special rate before the first advance you want to use them on (LI 2026 arts. 17 and 18). CM taxpayers can also apply (RG 008 and 013-DPIP-2023 allowed late applications by CM taxpayers in 2023, showing they are eligible).
9. File and pay monthly. Direct: DPIP monthly return on the art. 27 calendar, then the annual return in February 2027. CM: SIFERE WEB CM03 monthly and CM05 annual on the Comarb calendar. Deduct withholdings, perceptions and bank collections (CT art. 206).
10. Watch your credit balance. If balances persist, request bank rate reduction to 0.01% after four months (RG 038-DPIP-2020), an exclusion certificate (RG 024-DPIP-2023), the simplified offset (RG 022-DPIP-MHeIP-2025), or, for balances at 31 May 2026, the RIPEE credit conversion by 31 March 2027 (RG 021-DPIP-MHIP-2026).
11. Check whether you are an agent. Prior year income of ARS 1,000,000,000 or more (or ARS 300,000,000 for food and beverage distributors) can make you a withholding or perception agent (RG 040 and 039-DPIP-2020 art. 2, as amended). Register as agent and file through the DPIP agent website.
12. Report changes within 30 days (CT art. 35, as described in RG 033-DPIP-MHIP-2025 recitals) and deregister within 30 calendar days of ceasing to obtain a provisional cancellation (LI 2026 art. 26), with all advances and annual returns filed (DPIP IIBB page).
13. Promotion. If you are building or expanding a plant, file the RIPEE application on the single digital platform before investing, since investments count only from the application (or from the law's sanction for projects filed before 31 December 2026) (Decree 13032-MHIP-2026 Annex I arts. 8 and 45).

Costs and timelines

Table 1. Selected 2026 rates (LI 2026 Annex I)

Rates were extracted from the text layer of the LI 2026 PDF and checked against the activity names; a parsed copy of the whole annex (about 1,000 lines) is in the sources folder (unconfirmed). Between LI 2025 and LI 2026, only about 29 code lines changed, mostly new or split NAES codes, and no rate change was detected in a line by line comparison (parsed annexes of Law VIII-0254-2024 and VIII-0254-2025).

Table 2. Key 2026 amounts

Table 3. 2026 deadlines for direct taxpayers (LI 2026 art. 27)

Due dates by last digit of the IIBB registration number; holidays move to the next business day; the DPIP may change the calendar.

Note that advance 1 falls due in March, two months after the period, not in February (unconfirmed). Monotributo Social amounts fall due on the 20th of each month (RG 032-DPIP-MHIP-2025 art. 3). CM taxpayers file CM03 or CM04 on SIFERE WEB by last digit of CUIT under RG CA 20/2025, as modified for October 2026 by RG CA 11/2026 (for example, the October 2026 advance on 17 to 20 November 2026); the full table is on the national page. The DPIP calendar page links the Comarb calendars for agents: SIRCAR (RG CA 21/2025), SIRCREB (RG CA 22/2025), SIRCUPA (RG CA 23/2025) and SIRTAC (RG CA 24/2025).

Table 4. Timeline of norms

Worked examples

Example 1. Dry pasta manufacturer in Villa Mercedes (direct taxpayer, October 2026)

Facts. A company makes dry pasta (NAES 107420) in Villa Mercedes and sells only within San Luis. In October 2026 it invoices, net of VAT, ARS 180,000,000 to supermarkets and wholesalers and ARS 12,000,000 at its factory shop to final consumers. Its 2025 total income was about ARS 2,100,000,000, so the art. 18 special rate is not available. It filed the art. 17 form in January 2026 and is compliant. Bank credits in October: ARS 210,000,000; it is not high risk. Purchases of ARS 60,000,000 (net of VAT) from flour suppliers that are perception agents, at the general 2% rate. It has no industrial exemption decree.

Step 1. Split the base (LI 2026 art. 22). Industrial sales ARS 180,000,000 at the manufacturing code; shop sales ARS 12,000,000 coded as retail, for example 472190, at 4.20% (Annex I).

Step 2. Tax at general rates.

• Industrial: 180,000,000 × 1.80% = ARS 3,240,000 (US$ 2,071.74)
• Retail: 12,000,000 × 4.20% = ARS 504,000 (US$ 322.27)
• Total: ARS 3,744,000 (US$ 2,394.01)

Step 3. Apply the 20% discount (art. 17; both codes marked "SI").

• Industrial: 3,240,000 × 0.80 = ARS 2,592,000 (US$ 1,657.39)
• Retail: 504,000 × 0.80 = ARS 403,200 (US$ 257.82)
• Tax due: ARS 2,995,200 (US$ 1,915.21). Higher than the monthly minimum of ARS 8,424, so the minimum does not bite.

Step 4. Deduct credits.

• Bank collection: 210,000,000 × 1.60% = ARS 3,360,000 (US$ 2,148.47) (RG 038-DPIP-2020 art. 6)
• Perceptions: 60,000,000 × 2% = ARS 1,200,000 (US$ 767.31) (RG 039-DPIP-2020 art. 10)
• Total credits: ARS 4,560,000 (US$ 2,915.79)

Step 5. Result. Credits exceed tax by ARS 1,564,800 (US$ 1,000.58) for the month. The bank regime alone (1.6% of gross credits including VAT) is above the effective tax rate of 1.44% on industrial sales, so the company will build a balance every month.

Step 6. Fix the balance. After four consecutive months of credit balances it can ask the DPIP to drop the bank rate to 0.01% (RG 038-DPIP-2020 arts. 6(d) and 9). At that rate October's bank collection would have been 210,000,000 × 0.01% = ARS 21,000 (US$ 13.43), and the month would close with tax payable of ARS 2,995,200 minus ARS 21,000 minus ARS 1,200,000, that is ARS 1,774,200 (US$ 1,134.47). It may also offset up to ARS 1,000,000 against its property and vehicle taxes (RG 022-DPIP-MHeIP-2025), and convert up to 80% of any balance declared at 31 May 2026 into a transferable credit (RG 021-DPIP-MHIP-2026).

Step 7. The RIPEE alternative. With an industrial exemption decree, the ARS 180,000,000 of industrial sales would be exempt and only the shop sales would pay tax: ARS 403,200 (US$ 257.82) a month with the discount. The minimum investment is twice the tax exempted in the five years after start up, estimated at current rates without discounts (Decree 13032-MHIP-2026 Annex I art. 16). On October's figures held flat: 3,240,000 × 12 = ARS 38,880,000 a year (US$ 24,860.92); × 5 years = ARS 194,400,000; × 2 = ARS 388,800,000 (US$ 248,609.25) minimum investment, plus at least five new jobs. One annual commitment option is payroll in San Luis of three times the exempt tax, roughly ARS 116,640,000 a year (US$ 74,582.77) at the undiscounted figure (Decree art. 17(a)) (unconfirmed). With the exemption, the company should also request exclusion from collection regimes, since an exempt taxpayer that is 50% or more exempt is excluded from the bank regime (RG 038-DPIP-2020 art. 8).

Example 2. Córdoba dairy company selling into San Luis under the Convenio Multilateral (October 2026)

Facts. A company with its seat and plant in Córdoba makes cheese (NAES 105020) and sells to wholesalers and supermarket chains across Argentina, including San Luis, where it has a sales representative and a rented warehouse. It is a CM general regime taxpayer (CM art. 2). Its 2026 unified coefficient for San Luis, from 2025 figures, is 0.0725 (for example 12% of income and 2.5% of expenses: (0.12 + 0.025) ÷ 2). National base for October 2026, net of VAT: ARS 1,200,000,000. Bank credits nationally: ARS 1,300,000,000. A San Luis supermarket chain that is a withholding agent paid it ARS 40,000,000 (net of VAT) in the month. It filed the art. 17 form through Clave Fiscal.

Step 1. San Luis base. 1,200,000,000 × 0.0725 = ARS 87,000,000 (US$ 55,630.16).

Step 2. Rate. Code 105020 pays 1.80% general, discount "SI", no special rate (Annex I). Its sales are to resellers, so no retail split is needed (art. 22). San Luis does not reduce the rate for production located outside the province, but the industrial exemption is only for production in San Luis (Law VIII-0501-2006 art. 1; RIPEE art. 15), so it does not apply.

• Without discount: 87,000,000 × 1.80% = ARS 1,566,000 (US$ 1,001.34)
• With discount: × 0.80 = ARS 1,252,800 (US$ 801.07)
• Consenso 2021 manufacturing cap for comparison: 87,000,000 × 1.50% = ARS 1,305,000 (US$ 834.45). With the discount the company is below the cap; without it, above.

Step 3. Credits attributable to San Luis.

• SIRCREB: if dairy manufacturing is not in Annexes I to III of RG 007-DPIP-2007, the San Luis rate is 0.80%. Using the SIRCREB distribution coefficient equal to the unified coefficient as an approximation: 1,300,000,000 × 0.0725 × 0.80% = ARS 754,000 (US$ 482.13) (unconfirmed).
• Withholding by the supermarket chain: 50% of 40,000,000 = 20,000,000 × 2.5% = ARS 500,000 (US$ 319.71) (RG 040-DPIP-2020 arts. 10 and 11).
• Total: ARS 1,254,000 (US$ 801.84).

Step 4. Result. With the discount, credits exceed tax by ARS 1,200 (US$ 0.77): the San Luis account is roughly in balance. If the company loses the discount (one return filed late beyond the grace month), tax rises to ARS 1,566,000 and it pays ARS 312,000 (US$ 199.50), plus the difference for every 2026 month already filed, with interest at 5.80% a month (LI 2026 art. 17(2); Decree 18199-MHIP-2025).

Step 5. The trap. As a food company with 2025 income above ARS 300,000,000 selling in San Luis, it may itself be obliged to act as a perception agent in San Luis, perceiving 3.5% from wholesalers and 5% from retailers on San Luis sales (RG 039-DPIP-2020 arts. 2(b), 5 and 13, as amended by RG 037-DPIP-2024) (unconfirmed). Customers with a San Luis coefficient below 0.1000 are only reported, not perceived (art. 6(g)).

Practical traps

• Benefits must be claimed every year. The art. 17 discount and art. 18 special rate require an annual electronic form, and one return filed or paid beyond the end of the second following month cancels the benefit for the whole year, retroactively to 1 January (LI 2026 arts. 17 and 18). RIPEE art. 25 offered a one off cure for 2025 and 2026 failures, including late forms filed by 31 December 2026.
• The special rate threshold counts all income everywhere. ARS 500,000,000 includes exempt and untaxed income and all branches inside and outside San Luis (LI 2026 arts. 18(3)(a), 19 and 21).
• Retail sales by manufacturers pay the retail rate and are outside the industrial exemption (LI 2026 art. 22; RIPEE art. 15).
• Bank collection above the effective tax rate. 1.60% of gross bank credits, including VAT, against a 1.44% effective industrial rate guarantees a balance (Example 1). Ask for the 0.01% rate early.
• Annual minimum for small locals. Direct taxpayers with low income still pay ARS 8,424 a month, more for professionals and the activities in art. 23 (LI 2026 art. 23).
• Unclassified activities default to 4.2% if you do not ask the DPIP in writing (LI 2026 art. 14).
• Monopoly concessions pay double (CT art. 210).
• Late returns cost interest at 5.80% a month (Decree 18199-MHIP-2025), very high against current inflation; agents pay 8.70% (CT art. 88).
• Transport special rate requires San Luis plates (LI 2026 art. 18(3)(b)).
• RIPEE credit and fiscal lock exclude non seat CM taxpayers. Only direct taxpayers and CM taxpayers with seat in San Luis qualify, and moving the seat after 5 October 2026 does not count (RIPEE arts. 20 and 22; Decree arts. 20 and 22).
• Old annexes. The 1% bank collection annex still refers to old codes and old tariff law points (RG 038-DPIP-2020 Annex I).
• Refunds earn no interest under the code as written (CT arts. 75 and 102) (unconfirmed).
• Primary producers pay a fixed IIBB payment on account with each campaign guide when moving produce out of the province, for example ARS 694.98 per steer and ARS 540.80 per tonne of sunflower (LI 2026 Annex III; CT art. 209). Keep the guides to deduct them.

Recent changes

• 1 January 2025. New agent thresholds: withholding and general perception from ARS 1,000,000,000, food distributors from ARS 300,000,000; minimum operation ARS 100,000 (RG 037-DPIP-2024).
• 1 August 2025. Simplified offset of up to ARS 1,000,000 (RG 022-DPIP-MHeIP-2025).
• 14 September 2025. Interest rate set at 5.80% a month (Decree 18199-MHIP-2025, repealing Decree 10127-MHIP-2024).
• 1 January 2026. LI 2026 in force: minimum up from ARS 77,760 to ARS 101,088; special rate threshold up from ARS 300,000,000 to ARS 500,000,000; new renewable energy exemption (art. 96); rates unchanged in a line by line comparison with LI 2025. Foreign currency conversion at BNA seller rate of the previous business day (RG 031-DPIP-MHIP-2025). New fine scales (RG 033-DPIP-MHIP-2025).
• January 2026. SIRTAC updated: foreign currency settlements, tips and a new habituality test referring to RG AFIP 5319/2023 (RG 009, 010 and 011-DPIP-MHIP-2026).
• 27 April 2026. SIRCREB exclusions harmonised, including SIRTAC settlements and payment account transfers to own accounts (RG 012-DPIP-2026).
• 1 June 2026. Perception on fuel wholesale reduced to 1% (RG 015-DPIP-2026).
• 1 July 2026. Padrón Federal compulsory for CM taxpayers with seat in San Luis (RG 016-DPIP-MHIP-2026).
• 7 September 2026. RIPEE in force (Law VIII-1210-2026), replacing the 2006 industrial exemption and the 2009 investment regime to the extent they conflict.
• 9 and 10 September 2026. Comarb's Arbitral Commission held its 500th meeting and the Plenary Commission its meeting No. 193 in San Luis (DPIP news) [no rule change identified].
• 1 October 2026. New DPIP Clave Fiscal identity available (DPIP news).
• 5 October 2026. RIPEE regulation, Decree 13032-MHIP-2026.
• 9 to 13 October 2026. RIPEE credit conversion procedure (RG 021-DPIP-MHIP-2026) and payment plan enabled (RG 020-DPIP-MHIP-2026; DPIP news of 13 October 2026).

Pending changes

• LI 2027. Not found as of 26 October 2026 (unconfirmed). For property and vehicle tax special regimes (pensioners, disabled persons and others), 2027 applications run from 1 October to 20 December 2026, subject to the 2027 law (RG 019-DPIP-MHIP-2026, DPIP benefits page); this signals that LI 2027 is expected but does not reveal IIBB changes.
• RIPEE operational rules. Annexes II and III of Decree 13032-MHIP-2026 (application forms and annual commitments) and the authorities' complementary rules (unconfirmed). Deadlines: regularisation of Law VIII-0501-2006 beneficiaries by 31 December 2026; extension requests and 2027 commitments by 28 February 2027; credit conversion and payment plan by 31 March 2027 (extendable).
• Provincial simplified regime for Monotributo taxpayers authorised by LI 2026 art. 25 (unconfirmed).
• Code consolidation. The DPIP code text stops at the March 2024 amendments (unconfirmed).
• Consenso Fiscal status (unconfirmed).

FAQ

1. Which law sets San Luis gross income tax rates for 2026? Law VIII-0254-2025, the Ley Impositiva Anual 2026, Annex I, published in BO No. 16.030 on 19 December 2025 and in force from 1 January 2026 (art. 103).

2. What rate does a manufacturer pay in San Luis? 1.80% in general, 1.44% with the 20% compliant taxpayer discount (LI 2026 art. 17), and nothing on production in San Luis if it obtains the industrial exemption under the RIPEE (arts. 15 to 19). Retail sales always pay the retail rate.

3. Does San Luis exempt farming? No. Crops and cattle pay 1.20%, feedlots 1.80% (LI 2026 Annex I). Producers also make fixed payments on account with campaign guides (Annex III).

4. Are exports taxed? No. Exports of goods and services through customs mechanisms are outside the tax (CT art. 181(d)), and export proceeds are excluded from bank collection regimes (RG 038-DPIP-2020 art. 7; RG 012-DPIP-2026).

5. I am a CM taxpayer from another province. Do I pay the San Luis minimum? No. Minimums do not apply to CM taxpayers (CT art. 212). You do face SIRCREB, SIRCUPA, SIRTAC and local withholding and perception regimes, and you can apply for the 20% discount if compliant.

6. How do I recover a credit balance? In practice: lower the bank rate to 0.01% after four months of balances, request an exclusion certificate of up to 12 months, use the simplified offset up to ARS 1,000,000 against property and vehicle taxes, or convert balances declared at 31 May 2026 into a transferable credit (up to 80%) by 31 March 2027. A formal refund claim must be decided in 60 days, silence counting as rejection (CT arts. 104 and 105).

7. Is there a Monotributo style regime? Only for Monotributo Social taxpayers (ARS 3,900 a month) and for entrepreneurs in two provincial programmes (0.50%). The tariff law authorises the DPIP to create a regime for ordinary Monotributo taxpayers, but none was found (LI 2026 arts. 15 and 25).

8. Does the RIGI give provincial gross income tax benefits? San Luis adhered to the RIGI (Law No. 1135, BO 18 October 2024), but incorporation into the RIGI or RIMI gives no automatic provincial benefit; projects must apply under the RIPEE, which evaluates them separately (RIPEE art. 52).

9. What happens if I file late once? An automatic fine of ARS 25,935 (individuals) or ARS 52,325 (companies), halved if you file and pay within 10 days of notice (LI 2026 art. 3(3); CT art. 59); interest at 5.80% a month on unpaid tax; and, if not cured by the end of the second month after the due date, loss of the 20% discount and special rate for the whole year (LI 2026 arts. 17 and 18).

10. Did San Luis sign the Consenso Fiscal? The sources do not show it. No approval law was found and several San Luis rates exceed the Consenso 2021 caps (unconfirmed).

11. Who grants the industrial exemption now? The Executive by decree, on the recommendation of the Ministry of Sustainable Productive Development, after an application on the RIPEE single digital platform (RIPEE arts. 15 and 47; Decree 13032-MHIP-2026 Annex I arts. 45 and 54(b)).

Primary sources

• DPIP, home page and news
• DPIP, Impuesto sobre los Ingresos Brutos page (minimum, Monotributo Social amount, registration requirements)
• DPIP, laws list
• Código Tributario, Law VI-0490-2005 and amendments (DPIP text)
• LI 2026, Law VIII-0254-2025
• LI 2025, Law VIII-0254-2024
• RIPEE, Law VIII-1210-2026
• Law VIII-0501-2006 (industrial exemption)
• Law VIII-1116-2024
• Official Bulletin No. 16.030 (19 December 2025), LI 2026 and Decree 23279-MHIP-2025
• Official Bulletin No. 16.032 (24 December 2025), Res. 461-CRPEE-2025
• Official Bulletin No. 16.142 (7 September 2026), Law VIII-1210-2026 and Decree 11305-MHIP-2026
• Official Bulletin No. 16.154 (5 October 2026), Decree 13032-MHIP-2026
• Decree 18199-MHIP-2025 (interest)
• RG 021-DPIP-2004 (SIRCREB, scanned; transcription file)
• RG 007-DPIP-2007 (SIRCREB rates, scanned; transcription file)
• RG 020-DPIP-2020
• RG 038-DPIP-2020 (bank collection)
• RG 039-DPIP-2020 (perception)
• RG 040-DPIP-2020 (withholding)
• RG 026-DPIP-2021 (SIRTAC)
• RG 008-DPIP-2023
• RG 024-DPIP-2023 (scanned; transcription file)
• RG 037-DPIP-2024
• RG 011-DPIP-MHIP-2025
• RG 031, 032 and 033-DPIP-MHIP-2025
• RG 009, 010 and 011-DPIP-MHIP-2026 (SIRTAC)
• RG 012 and 013-DPIP-2026
• RG 015-DPIP-2026
• RG 020 and 021-DPIP-MHIP-2026 (RIPEE)
• SAIJ, San Luis legislation search and documents (LI 2026 BO date; Law No. 1135 RIGI adhesion; Law No. 1076 Knowledge Economy adhesion)
• Convenio Multilateral text (and Comarb jurisdiction directory
• Argentina.gob.ar news on charges for passing fees in invoices, 11 November 2024 and 20 December 2024

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