Gross income tax in Tierra del Fuego Province

Key rules

A. The legal architecture in 2026

Tierra del Fuego has no annual tariff law in the sense used in other provinces: Law 440 is still the operative Ley Impositiva 27 years later, and Law 1498 art. 27 authorised a consolidated text "until a law replacing it entirely is enacted". No consolidated text of Law 440 was found (unconfirmed). The SAIJ consolidated version of Law 440 mixes repealed and current articles (for example it still shows arts. 15, 28, 42 octies and 42 nonies, which Law 1498 repealed), so this page rebuilds the current text from the amending laws.

B. Taxable event and nexus

• General rule. The tax falls on the habitual exercise, for consideration, in the province, of trade, industry, professions, trades, business, leases of goods, works or services or any other onerous activity, whatever the nature of the person and the place (ports, airports, public buildings) (CF art. 186). Habituality is not lost when activity becomes periodic (CF art. 186, last paragraph).
• Always taxed even if sporadic: liberal professions; the mere purchase of farm, forestry and mineral products to industrialise or sell outside the province; the subdivision, sale and lease of real estate, except for individuals renting a single dwelling, selling after two years from deed, or selling lots from subdivisions of five units or fewer (CF art. 187).
• Digital nexus. Services supplied by persons outside the province or abroad are taxed when used economically in Tierra del Fuego, presumed from billing address, card data, SIM area code or IP address, or "significant digital presence" (CF art. 188).
• Not taxed: employment income, public office, international transport by foreign companies under reciprocal treaties, exports of goods under customs mechanisms (but not connected transport, loading and storage), directors' fees (but syndic fees are taxed) and pensions (CF art. 190). The text of art. 190(d) covers exports of goods only; the Fiscal Code in the source file has no express exclusion for services used abroad, although Consenso 2021 clause SEGUNDA(b), approved by Law 1410, commits the province to keep them untaxed (unconfirmed).
• Non residents. A gross income taxpayer not resident in Argentina is replaced in payment by the local contracting party, organiser, user or payer, which must pay the tax on income attributable to the province (CF art. 74; art. 52 bis added by Law 1497 art. 5 makes these substitutes solely liable, with the payment final).

C. Taxpayers, agents and categories

Taxpayers are individuals, companies with or without legal personality, joint ventures (UTE), collaboration groupings and other entities (CF art. 191). AREF may designate withholding, perception and information agents among anyone intervening in taxable operations (CF arts. 191 and 192). Any agent paying an unregistered taxpayer must withhold or perceive double the activity rate (CF art. 217). A taxpayer with several activities must split income by activity; if it does not, the highest rate applies (CF art. 218).

D. Tax base

• Accrual basis on gross income for the fiscal period, with specific accrual moments for sales of real estate, goods, works and services (CF art. 195). Taxpayers not required to keep commercial books pay on a cash basis (CF art. 195).
• Excluded from the base: VAT debit, excise and fuel fund taxes for registered taxpayers of those taxes; return of capital in financial operations; expense reimbursements of commission agents with documentation; state subsidies; export refunds; sales of own fixed assets (CF art. 196).
• Deductions: discounts and returns, bad debts on accrual taxpayers, returned goods (CF art. 197). Salaries and taxes on the activity are not deductible (CF art. 198).
• Special bases: price differences for lottery, tobacco, foreign currency, crypto and securities trading and grain dealers (CF art. 199); financial entities (CF art. 200, as replaced by Law 1497 art. 13: the sum of the credit side of the income accounts, with no deductions of any kind); non bank lenders (art. 201); insurers (art. 202); savings plans (art. 203); commission agents and intermediaries on their commission (art. 204); used goods (arts. 205 and 206); advertising agencies (art. 207); payment in kind or in crypto at market value (art. 208).
• Manufacturers selling at retail. The manufacturing rates (codes 101011 to 329099) apply only to manufacture and wholesale; sales by the manufacturer to final consumers or to the State fall under the retail code of the product (LI art. 31, as replaced by Law 1498 art. 13).
• Unlisted activities pay the general rate of 3% (LI art. 25; CF art. 220).

E. Rates: how the Law 1498 schedule works

The Law 1498 schedule (AREF file "Nomenclador de actividades con equivalencias, ley 1498") lists every NAES code with three columns: IIBB rate, FFSS rate and FoFiSP rate. The FFSS additional rate applies to all taxed activities except where national laws or ratified agreements set exemptions, and it does not apply to taxpayers in the simplified regime (Law 907 art. 7, as replaced by Law 1498 art. 23). Where a ratified pact sets an overall cap, the additional rate is limited to the difference between the cap and the general rate (same article). The FoFiSP applies to the financial and insurance codes marked in the schedule and its proceeds are not shared with municipalities (LI art. 43, as replaced by Law 1498 art. 20).

Specific statutory rates outside the schedule:

• Oil and gas storage: code 522099 at 3.5% when the storage relates to oil and gas (LI art. 26 bis(a)); the schedule shows 0.50% for code 522099 generally.
• Casinos: code 920009 at 15% when provided in casinos or electronic casinos (LI art. 26 bis(b)); the schedule shows 7.50% for the code generally.
• Taxis and remises with ticket printing meters: 1% under code 602220 (LI art. 24). The current schedule uses NAES codes (492110 to 492120, 0.50%), so the old code reference is obsolete.
• Construction for the hydrocarbon industry: the zero rate for construction does not reach works and services linked to hydrocarbon activity, which pay 3.5% (LI art. 18, last sentence; see section F on whether the zero rate itself survives).

F. Exemptions and zero rates that matter for business

• Statutory exemptions (CF art. 209): national, provincial and municipal States (not their trading companies); public services provided directly by the province or municipalities; Banco de Tierra del Fuego; political parties; diplomatic missions; stock exchanges and securities markets; operations in public bonds (not brokers); savings and term deposit interest; book, newspaper and magazine publishing and sale; mutuals and obras sociales on member contributions (prepaid medical plans excluded, Law 1497 art. 14); nonprofit entities on dues and services to members (Law 1497 art. 15); recognised private schools; professional fee sharing; radio and television broadcasters; electricity and water cooperatives; registered social economy workers (Monotributo Social).
• How exemptions work. AREF grants them; the applicant must be in regular standing; payments made before the grant are not refundable (CF art. 209, last paragraph).
• Old zero rate regimes. LI art. 15 gave a zero rate to Law 19.640 factories in textile and leather codes and LI art. 16 to chemical and plastics factories outside the regime. Law 1498 art. 25 ended both benefits from 1 January 2024 and repealed arts. 15, 16, 20, 21 and 22 of Law 440. Law 1498 did not repeal art. 14 (zero rate for primary production sold wholesale) or art. 18 (zero rate for construction inside the province), but it repealed art. 20, which tied the zero rates to the federal Employment Pact, and arts. 21 and 22, which set the procedure. The Law 1498 schedule shows positive rates for those codes (0.75% for crops, 1.00% for building construction).
• New taxpayer bonus. Law 1446 (BO 31 October 2022) granted up to 100% relief for new local or Monotributo Unificado taxpayers registering until 30 June 2023, for 6 to 12 months, if monthly base did not exceed ARS 5,000,000 (arts. 1 to 3). It is closed to new registrations.
• Monotributo Social. AREF issues the exemption certificate for social economy workers (AREF "Exención Monotributo Social" notice, 9 August 2023; CF art. 209(q)).

G. Local or multilateral

• Local taxpayers register in DRACMA with form DJ1.1, after ARCA registration, within the month activities start or within the 15 days before (RG AREF 315/26 art. 1(a)). AREF grants the registration number through the district (Ushuaia, Río Grande, CABA) or the Tolhuin branch that matches the tax domicile (RG AREF 315/26 art. 3). Changes go through form DJ1.2 within 15 business days (art. 5) and closure through form DJ1.3, also within 15 business days; AREF accepts the closure only when there is no debt (arts. 7 and 8).
• Individuals registered as local or simplified regime taxpayers are presumed, without proof to the contrary, not to have operations giving nexus in other jurisdictions; if they do, they cannot ask for a refund of tax paid to Tierra del Fuego (CF art. 15, last paragraph). An individual with clients on the mainland should therefore register under the CM from the start.
• CM taxpayers follow the CM and Comisión Arbitral rules; those rules prevail over provincial rules where they conflict; minimum taxes do not apply to them and they are subject to withholding at source (CF art. 212). Registration, changes and closure follow RG CA 5/2019 (RG AREF 315/26 arts. 6 and 9). A CM taxpayer's start date in Tierra del Fuego is the first day of the month of registration, and it must inform AREF on the same date it registers in the Padrón Federal (RG AREF 315/26 art. 4).
• CM amendments. Law 1578 (BO 26 December 2024) adhered to Comisión Plenaria Resolutions 15/2024 and 23/2024 amending the CM, effective only once all jurisdictions adhere (arts. 1 and 2) (unconfirmed).
• Portal Federal Tributario. By RG AREF 294/26 (5 May 2026) the province joined the Comisión Arbitral's Portal Federal Tributario (RG CA 7/2025) and the Federal Electronic Tax Domicile (RG CA 14/2025) for both CM and local taxpayers, including Monotributo Unificado (arts. 1, 3 to 5). Notices are deemed served on opening or on the next Tuesday or Friday after posting (art. 8). The activation deadline, first 30 June 2026 (art. 6), was moved to 31 August 2026 by RG AREF 500/26; failure is a formal infraction under CF art. 103.

H. Withholding, perception and collection regimes

I. Credit balances: offset, exclusion, refund

The Fuegian toolkit, from fastest to slowest:

1. Carry forward. Collections exceeding the month's tax roll forward to later advances, even into later years (RG AREF 412/21 art. 10; RG AREF 366/25 art. 10; RG AREF 551/22 art. 12).
2. Offset (compensación). AREF may offset, on its own motion or on request, credit balances from payments made in error, in excess or without cause against debts, oldest first, interest and surcharges before penalties and tax; any remainder can be applied to future obligations (CF art. 76). AREF may then credit or refund the remainder (CF art. 77). If the taxpayer is a creditor of the province for any other reason, it can ask the Executive for an offset (CF art. 76, last paragraph).
3. SIRCREB exclusion or reduction. Local taxpayers in the padrón who claim to be exempt, zero rated, or to have permanent credit balances because of the regime must request exclusion directly from AREF with the "Exclusión/Devolución SIRCREB" form (RG AREF 412/21 art. 17 and Annex IV). Since RG AREF 964/25 (22 December 2025) there is no automatic reduction to 0.01% for taxpayers with a credit balance: AREF repealed art. 18 so that those taxpayers "promote the necessary steps to request the reduction of the rate or the return of the sums withheld" (RG 964/25, recitals and art. 1).
4. Agents' corrections. Banks and payment providers may refund wrongly collected amounts directly within 90 days (RG AREF 551/22 art. 6, for PSPs). Perception agents may cancel perceptions in the month of a return or discount (RG AREF 366/25 art. 12).
5. Refund claim (repetición). File a claim with all evidence (CF art. 161); AREF must audit the period and rule within 180 days (CF art. 162). The decision becomes final 15 days after notice; if AREF does not rule, file a prompt dispatch request and after 20 days treat the claim as rejected and go to court (CF art. 163). Approved claims earn interest from the date of the claim at a rate set by AREF (CF art. 164), currently 1.50% a month (RG AREF 528/25 art. 4). The right to obtain refunds prescribes in five years (CF art. 165(c)).

Individuals registered locally who in fact had nexus elsewhere cannot recover tax paid to Tierra del Fuego (CF art. 15, last paragraph). Taxpayers in the 2025 and 2026 amnesty plans waived all claims, including refund rights, on the periods regularised (RG AREF 980/25 art. 11).

J. Industrial promotion: Law 19.640 and the TVPP

National side. Law 19.640 exempts persons and companies from "every national tax" on activities in the territory (art. 1), excluding earmarked national taxes, service fees and import and export duties (art. 3). Isla Grande is a special customs area (art. 10) and the rest of the territory a free area (art. 5). For industrial projects, Decree 727/2021 extended the regime to 31 December 2038, with a further 15 years from 1 January 2039 if Brazil keeps the Manaus Free Zone (art. 1). New electronics projects could be filed only until 31 December 2023 (art. 3). Decree 594/2023 (BO 14 November 2023) extended to 31 December 2028, extendable to 2033, the deadline for Section XI NCM (textile) projects in force on 23 October 2021 (Infoleg note to Decree 727/2021 art. 2). Decree 727/2021 art. 4 requires promoted companies to make monthly contributions equal to 15% of the VAT benefit obtained on sales of products linked to approved projects, to fund the Fondo para la Ampliación de la Matriz Productiva Fueguina (FAMP); SIC Resolution 20/2026 (BO 21 January 2026) set them at 0% (Infoleg note to art. 4). See Tax incentives for the national detail.

Provincial side: the TVPP. The province charges promoted factories a fee for "verifying production processes", under LI art. 8 point 3.1. Its text changed three times in six months:

The monthly TVPP return (form NT-500 v. 2024) is due on the 5th or next business day of the following month (RG AREF 11/24 art. 5, as quoted in RG AREF 232/26) (unconfirmed). AREF has extended individual deadlines, for example March 2026 to 7 April 2026 (RG AREF 232/26 art. 1). The TVPP is a fee, not gross income tax, but for an electronics factory it is often the largest provincial charge (see Example 1).

Gross income for factories. Under the Law 1498 schedule electronics, appliances and most manufacturing codes (261000 to 279000 and 301100 to 329099) pay 0.25% IIBB + 1.25% FFSS on manufacture and wholesale. The industrial zero rates of former LI arts. 15 and 16 ended on 1 January 2024 (Law 1498 art. 25).

K. Oil and gas and tourism: the two other pillars

• Upstream. Crude oil extraction (061000) and natural gas extraction (062000): 1.50% IIBB + 1.50% FFSS (Law 1498 schedule). Refining under Law 23.966 (192002): 0.25% + 0.75%. Gas manufacture and processing (352010): 0.00%, with no FFSS shown (unconfirmed).
• Oilfield services before, during and after drilling and other support services (091001, 091002, 091003, 091009): 3.50% + 1.50%. Storage linked to oil and gas: 3.5% (LI art. 26 bis(a)). Pipeline construction (422200) and well drilling (431220): 2.50% + 1.50%.
• Concessions. Law 1595 (SAIJ date 8 July 2025) approved an agreement extending a hydrocarbon exploitation and transport concession (unconfirmed). AREF also runs a special stamp tax regime for hydrocarbon companies (AREF "Régimen Especial de Sellos para Hidrocarburíferas" page) (unconfirmed). Royalties and concession terms are outside this page.
• Tourism. Travel agencies, tour operators, adventure tourism and tourist support services (791101 to 791909), tourist road transport (492180) and passenger sea transport (501100): 0.50% + 1.50%. Hotels and other lodging (551010 to 552000), restaurants (561011 onward) and sports and leisure (931010 to 939090, except discos at 6%): 3.00% + 1.50%.
• Travel intermediaries' base. Law 1498 art. 24 repealed LI art. 28, which deemed 5% of billings to be the commission when it was not shown. RG AREF 707/24 (10 September 2024) now applies CF art. 204: intermediaries pay on the commission, fixed fee or margin between the price paid to the provider and the price billed to the tourist, but only if the invoice shows the commission or states that the amount is charged "por cuenta y orden de" a named provider and the remittance is documented; if own and third party services are billed together without that detail, the whole invoice is taxed (art. 1(e) and (f)). Intermediaries must register under 791102; organisers providing services with their own means under 791201, and wholesale intermediaries under 791202 (art. 1(c) and (d)).

L. Simplified regime for small taxpayers

• Who. Individuals (and estates continuing their business) and unincorporated companies under Chapter III of the General Companies Law whose prior year gross income, physical parameters and maximum unit price do not exceed the limits set by the tariff law, and who do not import goods or services (CF art. 226). The income limit is the national Monotributo category H amount for services and category K for sales of goods (LI art. 22 bis); the unit price limit is the Monotributo maximum (LI art. 22 ter).
• Category. The same category as in the national Monotributo (CF art. 227).
• Excluded: CM taxpayers; activities with rates above the general rate; special base activities (CF arts. 199 to 208); activities with monthly minimum advances; zero rated activities; taxis and remises; artisanal fishing; anyone excluded from the national Monotributo (CF art. 231). Tobacco retailers may stay in if they meet the other conditions (art. 231(d)).
• Unification. From 1 August 2022 the provincial regime is collected together with the national Monotributo in one payment due on the 20th of each month through ARCA's "Mi Monotributo"; included taxpayers are no longer subject to provincial withholding, perception and bank collection (AREF Monotributo Unificado page; joint RG AFIP 5241 and RG AREF 573/22). Monotributistas registered under the CM are not included (same page, question 11). The FFSS does not apply to simplified regime taxpayers (Law 907 art. 7, as replaced by Law 1498 art. 23).
• Amounts. AREF sets the monthly fixed amount per category, which cannot exceed 3% of the category's maximum income (LI art. 22 quáter). See Table 5.

M. Penalties, interest and enforcement

• Formal infractions: fine of 1,100 to 13,500 UAPES (CF art. 103, as replaced by Law 1497 art. 10). Late returns: automatic fine of 350 UAPES for individuals and 700 UAPES for legal entities, without prior notice; halved if paid within 15 days of notice and then not counted as a precedent (same article). Agents' late DJR-202 and DJR-199 returns trigger an automatic fine notified online (RG AREF 525/21 art. 7) (unconfirmed).
• Closure of premises for 3 to 10 days for non registration, repeated failure to file, failure to invoice and similar breaches (CF art. 105).
• Omission: 10% to 200% of tax omitted; also for agents who fail to withhold or perceive (CF art. 122). Applies only when there is a notice, proceeding or audit in course (same article).
• Fraud: 2 to 6 times the tax evaded, and closure; agents holding withheld tax after the due date are presumed to act with intent, but the fine drops to 100% of the tax if they pay within 10 business days of the due date (CF art. 123).
• Repeat offenders: a new infraction after three formal or one material infraction, within five years, increases the penalty (CF art. 123 bis, added by Law 1497 art. 11).
• Liquidation charge: up to 10% of the debt assessed in each audit assessment (CF art. 61, as replaced by Law 1497 art. 7).
• Interest from 1 August 2025 (RG AREF 528/25): late payment surcharge 3% a month (CF art. 82), interest on assessed debts 3.75% a month (CF art. 83), punitive interest in tax enforcement suits 4.50% a month (CF art. 88), interest on refunds 1.50% a month (CF art. 164). The legal ceiling for the first two is twice the 30 day discount rate of Banco de Tierra del Fuego (CF arts. 82 and 83).
• Prescription: five years; six years for withheld or perceived amounts not paid in; ten years for unregistered taxpayers (CF art. 165).
• Ex officio closure: AREF may close the registration of taxpayers who did not file for 36 consecutive months (CF art. 224).

N. Consenso Fiscal compliance

• Tierra del Fuego approved Consenso 2020 (Law 1350, BO 31 March 2021) and Consenso 2021 (Law 1410, BO 8 March 2022), the pact signed on 27 December 2021 and registered as agreement 21.693 (art. 1). No provincial law approving Consenso 2017 was found in the searches run (unconfirmed).
• Totals sit at the caps. Adding the base rate and the FFSS of the Law 1498 schedule gives, sector by sector, exactly the Consenso 2021 maximum (Table 7): manufacturing 1.50%, construction 2.50%, commerce 5.00%, hotels 4.50%, transport 2.00%, mobile telephony 6.50%, electricity 3.75%, real estate 5.00%, financial intermediation 9.00% (with the FoFiSP). Health services are below the cap (4.50% against 4.75%).
• Contested point: the additional rates. Consenso 2021 clause SEGUNDA(d) commits provinces "not to apply additional rates above those set for this tax" (Law 27.687, Annex). The FFSS and the FoFiSP are, by their own legal name, additional rates (Law 907 art. 6; LI art. 43). Law 907 art. 7 contains a self limiting rule: where a pact sets a global cap, the additional rate is the difference between the cap and the general rate. On the numbers in the schedule, the combined burden never exceeds the cap, so the economic commitment appears met; whether the form of an earmarked additional rate breaches clause SEGUNDA(d) has not been decided in any source read (unconfirmed).
• Exports. The pact requires keeping exports of goods (except mining and hydrocarbons) and services used abroad untaxed (clause SEGUNDA(b)). CF art. 190(d) covers exports of goods; it does not carve out hydrocarbons, which is more generous than the pact, and it does not mention services (see section B).
• Collection regimes. Consenso 2021 PRIMERA(d) asked provinces to join SIRTAC; Tierra del Fuego did so by RG AREF 643/20 and keeps it updated (RG AREF 565/26).

O. Municipal fees and the stamp tax

Ushuaia, Río Grande and Tolhuin levy their own charges on commerce and industry; no municipal ordinance was in the source files (unconfirmed). The CM limits municipal charges to the share of income attributed to the province (see Municipal fees). The provincial stamp tax is in CF Book Two, Title Four (arts. 238 onward) and LI art. 34; since 2025 car dealers and vehicle registries act as stamp tax perception agents through the SUATS system (RG AREF 221/25, 315/25, 428/25 and 791/25). See Stamp tax.

Step by step

For a company starting a business in Ushuaia or Río Grande (local taxpayer):

1. ARCA first. Obtain the CUIT and register the activity codes with ARCA; AREF requires prior ARCA registration (RG AREF 315/26 art. 1).
2. Choose local or CM. If the business will have expenses or sales with nexus in another province, register under the CM through the Padrón Federal and inform AREF the same day (RG AREF 315/26 art. 4). Individuals who register locally lose any refund right if they later turn out to have nexus elsewhere (CF art. 15).
3. Fiscal password relationship. In ARCA's "Administrador de Relaciones de Clave Fiscal", add the service "AREF, Tierra del Fuego, Sistema DRACMA" (RG AREF 525/21 art. 4 describes the same step for agents).
4. File form DJ1.1 in DRACMA within the month activities start or in the 15 days before, attaching the documents required for the type of person (RG AREF 315/26 arts. 1 and 2). Choose every NAES code you will use: SIRCREB and withholding rates depend on them.
5. Activate the Portal Federal Tributario at pft.comarb.gob.ar with the ARCA or federal password to receive notices at the federal electronic domicile (RG AREF 294/26 arts. 2 and 6).
6. Request the compliance certificate (Constancia de vigencia, Certificado de Cumplimiento Fiscal) online at servicios.aref.gob.ar/certificado; without it, clients acting as agents withhold double (RG AREF 616/21 arts. 5 to 7).
7. File monthly in DRACMA and pay by VEP by the dates in Table 6 (RG AREF 134/16, as described on the AREF home page; RG AREF 947/25). Deduct withholdings, perceptions and SIRCREB collections from the month's tax.
8. Annual return DJ03.1 (local) by 4 May 2026 for 2025 (RG AREF 947/25 art. 2).
9. Keep the compliance discount. Pay the last 12 advances on time; the discount starts with the 13th position, and three late payments a year are tolerated if settled with interest in the same year (CF art. 214).
10. If you are a Law 19.640 factory, file the monthly TVPP return NT-500 by the 5th and the sworn waiver needed for reduced rates (Law 1549 art. 1).
11. If you build up credits, request SIRCREB exclusion with the Annex IV form, or a non withholding certificate, before balances grow; then offset or refund (section I).
12. Changes and closure: DJ1.2 within 15 business days of any change; DJ1.3 for closure, which AREF accepts only with no debt (RG AREF 315/26 arts. 5, 7 and 8).

For a mainland supplier selling into the island: check whether you have nexus (CF arts. 186 and 188). If you do not register, island agents will perceive 1% as "falta de alta" on top of other provinces' perceptions (RG AREF 366/25 art. 5) and withholding agents will withhold double (RG AREF 616/21 art. 8).

Costs and timelines

Table 1. Main 2026 gross income tax rates in Tierra del Fuego (Law 1498 schedule)

Source: AREF, "Nomenclador de actividades con equivalencias, ley 1498", columns "Alícuota IIBB", "Alícuota FFSS" and "Alícuota FOFISP". Codes are NAES; a leading zero is dropped in the AREF file (061000 appears as 61000).

Group rows summarise many codes with the same rates; always check the exact code line in the AREF file before filing. Rows marked "groups" were read from the first code of each group and the parsed schedule (unconfirmed).

Table 2. TVPP rates (LI art. 8 point 3.1 as replaced by Law 1549)

Conditions for the reduced rates: no TVPP debt, no pending challenge and a sworn waiver of any arbitral, administrative or judicial claim against the TVPP. The investment reduction requires productive investments in assets used directly in the promoted activity, valued under accounting rules with a public accountant's certification and indexed by CPI until used; the Ministry of Production and Environment regulates the mechanism (Law 1549 art. 1).

Table 3. Key thresholds and amounts, 2026

Table 4. SIRCREB and PSP collection rates (RG AREF 412/21 arts. 7 and 8; RG AREF 551/22 arts. 9 and 10)

Excluded credits include salaries and pensions, loans from the same bank or from second tier banks such as the BICE, reversals, interest, export proceeds and export prefinancing, VAT refunds and rescues of own term deposits and funds (RG AREF 412/21 art. 6, as replaced by RG AREF 288/24 art. 1). The 0.10% list uses the 2021 nomenclator codes; the Law 1498 schedule also uses NAES codes, so most codes match (unconfirmed).

Table 5. Monotributo Unificado: provincial monthly amounts

Amounts in ARS per month, paid with the national Monotributo on the 20th. The category income limits are those of the national regime (unconfirmed).

Table 6. 2026 deadlines

Local taxpayers, monthly advances (RG AREF 947/25 Annex I), by last digit of the provincial registration number:

CM taxpayers (RG AREF 947/25 Annex II, confirming RG CA 20/25), by last digit of the CUIT:

Annual CM05 for 2025: 30 June 2026, with a public accountant's certification legalised by the professional council (RG AREF 947/25 art. 5). Other dates: Monotributo Unificado, the 20th of each month (RG AREF 947/25 art. 3); agents' DJR-202 and DJR-199, the 5th of the following month (RG AREF 616/21 art. 2(f)); TVPP NT-500, the 5th (RG AREF 11/24 art. 5, per RG AREF 232/26); Portal Federal Tributario activation, 31 August 2026 (RG AREF 500/26). If a date falls on a non business day it moves to the next business day (RG AREF 947/25 art. 6; CF art. 8). The CM annex was published as an image and transcribed for this page.

Table 7. Combined Fuegian rates against Consenso Fiscal 2021 caps

Caps: Law 27.687, Annex, clause SEGUNDA(c), as transcribed in the national overview.

Table 8. Penalties and interest

Table 9. Timeline of norms

Dates shown are BO or BOP publication dates where the source gives them; otherwise the date of signature or the SAIJ record date, as marked.

Worked examples

All figures are illustrative. Rates are from the sources cited; volumes, CM coefficients and collection amounts are assumptions stated in each example.

Example 1. Electronics assembler in Río Grande under Law 19.640 (CM taxpayer, October 2026)

Facts. An Argentine subsidiary of a foreign group assembles mobile phones and televisions in Río Grande under a project approved under Law 19.640 and Decree 727/2021. It sells wholesale to distributors on the mainland and has a sales office in Buenos Aires, so it files under the CM with Tierra del Fuego as head office jurisdiction. In October 2026:

• Sales invoiced, net of any VAT: ARS 15,000,000,000 (US$ 9,591,406) (unconfirmed).
• Assumed CM coefficient for Tierra del Fuego: 0.55 (illustrative).
• Production value of promoted goods in the month (TVPP base): ARS 16,000,000,000 (US$ 10,230,833).
• Prior year national base above ARS 2,084,838,579, so the compliance reduction is 8%.
• Customer payments credited to its bank accounts: ARS 15,000,000,000. Its TdF SIRCREB rate is the CM general rate of 0.80% (main activity assumed not in Annexes I to III) (unconfirmed).

Step 1. Base attributed to Tierra del Fuego. ARS 15,000,000,000 × 0.55 = ARS 8,250,000,000 (US$ 5,275,273).

Step 2. Gross income tax at the electronics rate (NAES 264000, 0.25%). ARS 8,250,000,000 × 0.25% = ARS 20,625,000 (US$ 13,188).

Step 3. Compliance reduction (CF art. 214(b), 8%). ARS 20,625,000 × 8% = ARS 1,650,000. Tax after reduction: ARS 18,975,000 (US$ 12,133). The article reduces "the amounts to be paid" of the tax; whether AREF also applies it to the FFSS is not stated in the sources (unconfirmed).

Step 4. FFSS additional rate (1.25%). ARS 8,250,000,000 × 1.25% = ARS 103,125,000 (US$ 65,941). Note that the "additional" rate is five times the base rate for manufacturing.

Step 5. Total provincial gross income charge. ARS 18,975,000 + ARS 103,125,000 = ARS 122,100,000 (US$ 78,074), an effective 1.48% of the TdF base (unconfirmed).

Step 6. Credits. Assume the bank debits ARS 15,000,000,000 × 0.80% = ARS 120,000,000 (US$ 76,731) under the Fuegian padrón rate and that SIFERE Consultas attributes it all to Tierra del Fuego (unconfirmed). Balance to pay to Tierra del Fuego: ARS 122,100,000 − ARS 120,000,000 = ARS 2,100,000 (US$ 1,343). If sales to the mainland grow faster than the TdF coefficient, or the coefficient falls, collections will exceed the tax and the company should seek a SIRCREB reduction early (section I).

Step 7. TVPP (Law 1549, electronics 1.80%). ARS 16,000,000,000 × 1.80% = ARS 288,000,000 (US$ 184,155). If the company qualifies for the 2026 investment reduction of 20% of the rate: 1.80% × 0.80 = 1.44%, so ARS 16,000,000,000 × 1.44% = ARS 230,400,000 (US$ 147,324), a monthly saving of ARS 57,600,000 and ARS 691,200,000 (US$ 441,972) over twelve such months. If it does not sign the waiver, the general 2% applies: ARS 320,000,000 (US$ 204,617).

Result. In this month the factory pays about ARS 122 million of gross income tax and additional rate and ARS 230 million to 320 million of TVPP. The TVPP is the larger cost, and the 2% versus 1.80% gap rewards signing the waiver of claims, a trade off to discuss with counsel. National taxes on activities in the territory are exempt under Law 19.640 art. 1, with the exclusions in art. 3 (see Tax incentives).

Example 2. Tour operator in Ushuaia (local taxpayer, January 2026)

Facts. An SRL in Ushuaia runs its own 4x4 and trekking excursions with its own vehicles and guides, and resells Beagle Channel boat trips and hotel nights of third parties. It is a local taxpayer registered under codes 791201 (own services) and 791102 (intermediation), following RG AREF 707/24 art. 1(c) and (d). Its 2025 base was below ARS 2,084,838,579, so the compliance reduction is 15%. In January 2026:

• Own excursions invoiced: ARS 60,000,000 (US$ 38,366).
• Third party services billed "por cuenta y orden de" each named provider: ARS 90,000,000 (US$ 57,548), of which ARS 76,500,000 (US$ 48,916) is remitted to the providers with their invoices.
• All ARS 150,000,000 is collected by bank transfer into its account.
• No VAT is included in these amounts (unconfirmed).

Step 1. Base for own services (791201). ARS 60,000,000.

Step 2. Base for intermediation (791102). Because the invoices state "por cuenta y orden de" and the remittances are documented, the base is the margin (RG AREF 707/24 art. 1(b) and (e); CF art. 204): ARS 90,000,000 − ARS 76,500,000 = ARS 13,500,000 (US$ 8,632).

Step 3. Total base. ARS 60,000,000 + ARS 13,500,000 = ARS 73,500,000 (US$ 46,998).

Step 4. Gross income tax at 0.50%. ARS 73,500,000 × 0.50% = ARS 367,500. Less 15% compliance reduction (ARS 55,125): ARS 312,375 (US$ 200).

Step 5. FFSS at 1.50%. ARS 73,500,000 × 1.50% = ARS 1,102,500 (US$ 705).

Step 6. Total. ARS 312,375 + ARS 1,102,500 = ARS 1,414,875 (US$ 905).

Step 7. SIRCREB. Code 791201 is in the 0.10% list. The company has two codes with different SIRCREB treatment; under RG AREF 412/21 art. 20 as replaced in December 2025, the higher rate applies unless it declared base under the 0.10% code in its previous six monthly returns, which it did. Collection: ARS 150,000,000 × 0.10% = ARS 150,000 (US$ 96). Balance to pay: ARS 1,414,875 − ARS 150,000 = ARS 1,264,875 (US$ 809), due on 20 or 23 February 2026 depending on the registration number (Table 6).

What goes wrong without the paperwork. * If the third party services are billed together with its own services without stating the commission or "por cuenta y orden de", the whole ARS 150,000,000 is taxed (RG AREF 707/24 art. 1(f)): ARS 150,000,000 × 2.00% = ARS 3,000,000 before the discount (US$ 1,918), more than double. * If the company were new and had not yet declared base under 791201 in prior returns, the bank would apply the higher general rate of 1.5%: ARS 150,000,000 × 1.5% = ARS 2,250,000 (US$ 1,439), above the month's total tax of ARS 1,414,875. The excess of ARS 835,125 (US$ 534) would roll forward every month in the low season, and since December 2025 there is no automatic drop to 0.01% (RG AREF 964/25). It would need to ask AREF for a reduction or exclusion (unconfirmed). * Card settlements are subject to SIRTAC at the padrón rate set for the company (RG AREF 643/20); online sales through platforms by non registered sellers trigger a 3% withholding once the monthly test is met (RG AREF 565/26).

Practical traps

1. Law 19.640 does not exempt provincial taxes. Its art. 1 covers national taxes only. Gross income tax, the FFSS, the TVPP, stamp tax and municipal fees all apply on the island.
2. The "additional" rate is most of the bill for factories. For manufacturing, 1.25% of the 1.50% total is FFSS. Budget with the total, not the 0.25% headline.
3. The compliance discount is fragile. It needs the last 12 advances paid on time and starts only with the 13th position; more than three late payments in a year loses it, and it cannot be claimed retroactively (CF art. 214). For CM taxpayers it applies only if Tierra del Fuego is the head office jurisdiction.
4. SIRCREB no longer self corrects. Until December 2025 a credit balance automatically pushed the bank rate down to 0.01%. RG AREF 964/25 repealed that rule. Monitor credits monthly and apply early.
5. Code choice drives withholding. Registering an extra general rate code (for example souvenir retail) can lift the SIRCREB rate from 0.10% to 1.5% for the whole account (RG AREF 412/21 art. 20 as replaced).
6. Double withholding without the certificate. Clients acting as agents withhold double if your compliance certificate is not current at the payment date (RG AREF 616/21 art. 7; LI art. 27).
7. Mainland sellers pay 1% "falta de alta". Selling from a Fuegian establishment to buyers not registered in Tierra del Fuego triggers a separate 1% perception that does not depend on other provinces' perceptions (RG AREF 366/25 art. 5).
8. Individuals registered locally cannot recover tax if they actually had nexus elsewhere (CF art. 15).
9. TVPP waiver. The reduced TVPP rates require withdrawing any challenge and waiving future claims (Law 1549 art. 1). Pending litigation over the TVPP means paying the 2% general rate.
10. SAIJ and the AREF site disagree on Law 440. The SAIJ consolidated text still shows repealed articles (15, 28, 42 octies, 42 nonies). Rebuild from the amending laws, as this page does.
11. Casino rate conflict. The schedule says 7.50% for code 920009; LI art. 26 bis says 15% in casinos.
12. Amnesty waiver. Joining the Law 1603 plan or the RG 709/26 plan implies waiving claims, including refund rights, for the regularised periods (RG AREF 980/25 art. 11) (unconfirmed).
13. Portal deadline passed. Taxpayers who did not activate the Portal Federal Tributario by 31 August 2026 face the art. 103 formal fine (RG AREF 500/26).
14. AREF systems fail on due dates. AREF has repeatedly extended deadlines after system failures (RG 114/26, 617/26, 716/26). File early and keep screenshots.
15. Old code numbers. AREF resolutions before September 2022 cite pre t.o. 2022 article numbers (for example SIRCREB under "art. 208"). Cite the 2022 numbering in filings.

Recent changes

• 8 October 2026. RG AREF 709/26. Special payment plan regime for debts due by 30 September 2026, open from 15 October to 31 December 2026, up to 60 instalments at 0% to 2% monthly financing depending on the number of instalments, minimum instalment ARS 20,000 (arts. 2, 7, 8 and 21).
• 20 August 2026. RG AREF 565/26. SIRTAC: 3% for non padrón sellers with a local establishment and for platform sellers meeting the 10 payment and ARS 750,000 monthly test.
• 21 July 2026. RG AREF 464/26. New Monotributo Unificado amounts from 08/2026 (category A ARS 15,011 to K ARS 263,763).
• 14 May 2026. RG AREF 315/26. New registration, change and closure rules, replacing RG AREF 331/21 (unconfirmed).
• 5 May 2026. RG AREF 294/26 (deadline moved by RG AREF 500/26 of 31 July 2026). Portal Federal Tributario and Federal Electronic Tax Domicile for all gross income taxpayers.
• 1 April 2026. RG AREF 232/26. TVPP March 2026 return extended to 7 April.
• 16 January 2026. RG AREF 039/26. Compliance threshold raised 31.5% (2025 CPI) to ARS 2,084,838,579.
• 23 December 2025. Law 1603 (sanctioned 15 December 2025, promulgated by Decree 2990/25) and RG AREF 980/25. Amnesty for debts due by 30 November 2025 with interest write offs by taxpayer size and condonation of automatic fines; window to 21 February 2026, extended to 23 March 2026 by RG AREF 119/26.
• 22 December 2025. RG AREF 964/25. Automatic SIRCREB rate of 0.01% for taxpayers with credit balances repealed; new rule for taxpayers with several activities.
• 19 December 2025. RG AREF 947/25. 2026 calendar.
• 1 August 2025. RG AREF 528/25. Interest cut to 3% surcharge, 3.75% moratory, 4.50% punitive, 1.50% on refunds.
• 22 May 2025. RG AREF 366/25. Adhesion to the Comisión Arbitral's SIRCIP for perceptions; 1% perception for buyers not registered in the province.
• 10 September 2024. RG AREF 707/24. Base for travel agencies and tour operators.
• 19 June 2024. Law 1549. TVPP at 2% general and 1.80% electronics, with investment reduction rising to 20% in 2026 and 2027.
• 1 January 2024. Laws 1498 and 1513. End of zero rates for promoted textile, leather, chemical and plastics factories; TVPP rewritten (then replaced by Law 1549).
• 1 October 2023. Law 1498. New NAES based schedule with FFSS and FoFiSP columns.

Pending changes

1. SIRCIP start date. RG AREF 366/25 becomes mandatory only when the Comisión Arbitral declares SIRCIP operational; until then RG DGR 152/98 applies (art. 13) (unconfirmed).
2. CM amendments. Law 1578 adhesion to CP Resolutions 15/2024 and 23/2024 takes effect only when every jurisdiction adheres (art. 2) (unconfirmed).
3. TVPP investment reduction regulation by the Ministry of Production and Environment (Law 1549 art. 1) (unconfirmed).
4. Consolidated text of Law 440 authorised by Law 1498 art. 27, and a possible full replacement of the 1998 tariff law (unconfirmed).
5. Fate of the zero rates in LI arts. 14 and 18 after the repeal of arts. 20 to 22 (section F).
6. National Law 19.640 regime. Industrial benefits run to 31 December 2038 with a conditional 15 year extension (Decree 727/2021 art. 1); the FAMP contribution of Decree 727/2021 art. 4 (15% of the VAT benefit) was set at 0% by Secretariat of Industry and Commerce Resolution 20/2026 (BO 21 January 2026), per the Infoleg note to art. 4 in the updated text of the decree (unconfirmed). Any national reform of the regime would change the cost of the TVPP waiver decision.
7. 2027 tariff changes. No 2027 budget or tariff bill for the province was found (unconfirmed).

FAQ

1. Does Law 19.640 mean I pay no tax in Tierra del Fuego? No. It exempts activities in the territory from national taxes (art. 1), with exceptions for earmarked taxes, fees and import and export duties (art. 3). The provincial gross income tax, its FFSS additional rate, the TVPP for factories, the stamp tax and municipal fees still apply.

2. Which law sets the 2026 rates? Law 440, the "Ley Impositiva Ejercicio 1999", is still the tariff law, and its rate schedule was replaced by Law 1498 from 1 October 2023. No annual tariff law for 2026 exists and no later change to the schedule was found (unconfirmed).

3. What is the FFSS and do I have to pay it? It is an additional rate on gross income earmarked for health and education (Law 907 art. 6). It applies to all taxed activities at the rate shown in the schedule, except exemptions under national laws or ratified agreements and taxpayers in the simplified regime (Law 907 art. 7). For most activities it is 1.50%; for manufacturing 1.25%; for banks 3.50%.

4. How much does an electronics factory pay? 0.25% gross income tax plus 1.25% FFSS on its Fuegian base (Law 1498 schedule), less the 8% or 15% compliance discount on the tax, plus the TVPP of 1.80% of monthly production value if it signs the waiver, or 2% if not (Law 1549). See Example 1.

5. How are tour operators taxed in Ushuaia? At 0.50% plus 1.50% FFSS (codes 791101 to 791909). Intermediaries pay only on their commission or margin if invoices show it or state "por cuenta y orden de" a named provider (RG AREF 707/24). Hotels and restaurants pay 3.00% plus 1.50%.

6. Can a foreign company sell services into the province without registering? Services used economically in the province are taxed (CF art. 188). For non residents, the local contracting party or payer must pay the tax as substitute (CF arts. 52 bis and 74).

7. I keep accumulating SIRCREB credits. What can I do? Ask AREF for exclusion or a rate reduction with the Annex IV form (RG AREF 412/21 art. 17), request offset of the balance (CF art. 76), and if needed file a refund claim, which AREF must decide within 180 days (CF art. 162). The automatic 0.01% rate was repealed in December 2025 (RG AREF 964/25).

8. Is there a simplified regime? Yes. Individuals and small unincorporated companies within the Monotributo limits pay a fixed monthly amount together with the national Monotributo, from ARS 15,011 to ARS 263,763 from August 2026 (RG AREF 464/26). CM taxpayers are excluded.

9. Do exports pay gross income tax? Exports of goods are not taxed (CF art. 190(d)); connected transport, loading and storage are. The code text read does not expressly cover services used abroad, although the province committed to keep them untaxed in Consenso 2021 (unconfirmed). Export proceeds are excluded from SIRCREB (RG AREF 412/21 art. 6).

10. What are the penalties for filing late? An automatic fine of 350 UAPES (individuals) or 700 UAPES (entities), halved if paid within 15 days, plus a 3% monthly surcharge on late tax (CF arts. 82 and 103; RG AREF 528/25). Omission carries 10% to 200% and fraud 2 to 6 times the tax (CF arts. 122 and 123).

11. Is the FFSS compatible with the Consenso Fiscal? The combined rate equals the Consenso 2021 cap in each sector, but the pact also bans additional rates (clause SEGUNDA(d)). No ruling in the sources resolves the point (section N).

Primary sources

• Law 440, Ley Impositiva Ejercicio 1999 (BO 1 Feb 1999), SAIJ consolidated text
• Law 1498 (BOP 30 Sep 2023), amendment of Law 440
• Law 1497 (BOP 30 Sep 2023), amendment of the Fiscal Code
• Law 1513 (15 Dec 2023), TVPP
• Law 1549 (BOP 19 Jun 2024), TVPP
• Law 1410 (BO 8 Mar 2022), Consenso Fiscal 2021
• Law 1350 (BO 31 Mar 2021), Consenso Fiscal 2020
• Law 1446 (BO 31 Oct 2022), new taxpayer bonus
• Law 1578 (BO 26 Dec 2024), CM amendments
• Laws 1394 and 1395 (BOP 30 Dec 2021), Code amendments
• SAIJ search of Tierra del Fuego legislation
• Decree 2408/22, Código Fiscal t.o. 2022 (Annex I PDF)
• Nomenclador de actividades con equivalencias, Law 1498
• Decrees 2487 to 2489/23 promulgating Laws 1497 to 1499
• RG 412/21 (SIRCREB)
• RG 565/21
• RG 288/24
• RG 964/25
• RG 551/22 (PSP accounts)
• RG 616/21 (withholding)
• RG 525/21 (DRACMA agents module)
• RG 366/25 (SIRCIP perceptions)
• RG 565/26 (SIRTAC)
• RG 114/26, 617/26, 716/26 (agents' deadlines)
• RG 947/25 (2026 calendar)
• RG 037/25 and RG 039/26 (compliance threshold)
• RG 528/25 (interest)
• RG 707/24 (travel intermediaries)
• RG 527/25, RG 034/2026, RG 464/26 (Monotributo Unificado amounts)
• Joint RG AFIP 5241 / AREF 573/22
• RG 980/25 and RG 119/26 (Law 1603 amnesty)
• RG 709/26 (payment plans)
• RG 294/26 and RG 500/26 (Portal Federal Tributario)
• RG 315/26 and RG 331/21 (registration)
• RG 232/26 (TVPP deadline)
• RG 221/25, 428/25, 791/25 (stamp tax perception on vehicles)
• AREF Monotributo Unificado page
• AREF simplified regime page
• AREF SIRCREB page
• Law 19.640 (BO 2 Jun 1972), original text
• Decree 727/2021 (BO 23 Oct 2021), updated text
• Law 27.687, Consenso Fiscal 2021 (BO 4 Oct 2022)

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