Gross income tax in Tucumán Province

Key rules

A. The legal architecture in 2026

1. Legality. Only a law may create or modify taxes, set rates and bases, grant exemptions or define penalties (CTP art. 3).
2. Código Tributario Provincial. Law 5121, consolidated by Law 9999. Gross income tax is Book Two, Title II, arts. 212 to 233. The general part covers agents (arts. 32 and 33), deadlines (art. 43), interest (art. 51), offset (arts. 53 and 54), prescription (arts. 55 to 64), penalties (arts. 79 to 92), refunds (arts. 139 to 144) and the Tribunal Fiscal (arts. 133 onward).
3. Ley Impositiva. Law 8467, consolidated by Law 9999. Gross income tax is Chapter II, arts. 6 to 11, plus the Nomenclador. The health tax is Chapter VII, arts. 53 to 55.
4. Consolidation laws. Law 9924 (BO 17 October 2025) consolidated all laws up to 31 December 2024; Law 9999 (BO 28 August 2026) did the same up to 31 December 2025 and repealed Law 9924 except for texts it did not consolidate (Law 9999 arts. 1, 5 and 7). Each consolidation renumbers articles. RG 72/25 (BO 20 October 2025) declares that old citations in DGR acts are read under the new numbering according to its equivalence tables.
5. Executive powers. The Executive may set rates lower than those of the Nomenclador, grant tax credit certificates, set rates for activities not listed, and set minimum amounts (LI art. 11). This is the basis for the many 0% and reduced rate decrees listed below. The Executive may also change the reference year and thresholds of the small business 3.5% rate (LI art. 7, last paragraph).
6. Amendments in 2025 and 2026. Law 9863 (BO 7 April 2025) raised the LI art. 6 ceiling of the monthly minimum to ARS 50,000 and created a 1.5% surcharge on appeals to the Tribunal Fiscal (Law 9863 art. 2); Law 9911 (BO 15 September 2025) and Law 9962 (BO 14 January 2026) created and widened the investment and employment regime; Law 9950 (BO 30 December 2025), Law 9966 (BO 6 April 2026) and Law 9976 (BO 12 May 2026) changed stamp tax and property tax rules, not gross income tax.

B. Taxable event

• General rule. The habitual exercise for consideration, in Tucumán, of trade, industry, profession, business, leases of goods, works or services, or any other activity, profit making or not, whatever the person and the place (railway spaces, airports, terminals, public and private buildings) (CTP art. 212, first paragraph).
• Foreign digital services. Services sold by persons abroad are taxed when they are economically used in Tucumán; online subscription entertainment and online gambling are taxed when consumed in Tucumán or when the provider has a "significant digital presence", and the amounts paid are subject to collection as a single and final payment (art. 212, second to fourth paragraphs).
• Taxed even if occasional (art. 213): the mere purchase of farm, forest and mineral products and "frutos del país" to industrialise them or sell them outside the province (item 1); land subdivision, sale and lease of real estate with exceptions (item 2); farming, livestock, mining, forestry and fishing (item 3); goods entering the province (item 4); intermediation (item 5); money lending (item 6); professions (item 7); rent free use of property, taxed on 3% or 10% of the fiscal value (item 8).
• Not taxed (art. 215): employment; public office; international transport by foreign companies under reciprocity treaties; exports of goods through customs, but not connected transport, slinging, stowage, storage and similar (item 4); directors' fees (item 5); pensions; transactions between cane growers and mills under the maquila contract, except the sale of the sugar each party receives (item 7); services used abroad (item 8).

C. Tax base

• Accrual. Gross income accrued in the calendar year (CTP arts. 219 and 224). Goods: invoice or delivery, whichever is first (art. 224, item 2). Services: invoice or completion, whichever is first (art. 224, item 4). Advance payments are taxed when received (art. 224, last paragraph).
• Excluded. VAT and excise for registered taxpayers, capital repayments, reimbursed expenses of intermediaries, state subsidies, export refunds and reimbursements paid by the Nation, and sales of fixed assets (art. 220, items 1 to 6).
• Margin bases (art. 221): state lotteries, tobacco, currency and securities (including digital currencies), farm products sold on own account by acopiadores, and new car and motorcycle dealers, whose margin is presumed to be at least 15% of the purchase price.
• Special bases (art. 222): banks on all credits to income accounts; lenders on interest; insurers; intermediaries on commissions; advertising and travel agencies; used vehicles; professionals paid through professional bodies; trusts by activity; leases (with a floor of 2% a month of the fiscal value); and farm barter (canje) contracts, where suppliers of agrochemicals, fuel, seeds and machinery are taxed only on the difference between the value at which they received the grain and the resale price (art. 222, item 11).
• Deductions. Returns, discounts and bad debts with listed indicators (art. 225). Labour costs and taxes cannot be deducted (art. 223).
• Several activities. Each activity must be reported separately. If not, the highest rate applies to all, with the sum of minimums. Complementary activities, including financing, follow the main activity's rate (art. 231).

D. Rates: how the system is built

• Nomenclador. LI art. 7 sends to the Nomenclador. Each code carries a rate and sometimes notes that point to a reduced rate or exemption in a decree or law (notes I to XXI).
• Small business rate of 3.5%. For codes marked note (III), the rate falls to 3.5% if the taxpayer's total income attributable to Tucumán in fiscal year 2021 did not exceed ARS 6,500,000 (US$ 4,156.28); new businesses that started after 1 January 2022 qualify from the third month if income in the first two months did not exceed ARS 1,000,000 (US$ 639.43) (LI art. 7, second and third paragraphs; amounts per Law 9660 in force since 1 February 2023, DGR history of LI art. 7). The reference year has not been updated since, so the test still looks at 2021 income in nominal pesos (unconfirmed).
• Sales to final consumers. Farmers, miners and manufacturers that sell to final consumers pay the commercial rate on those sales (LI art. 7, fifth paragraph; note XVII: 5%, or 3.5% where applicable). Decree 3250/3 (ME)-2022 (BO 14 October 2022) defines final consumer as a person who uses the goods for own or family benefit without later use in production, resale or services.
• Monthly minimum. ARS 11,180 (US$ 7.15) per taxpayer from 2026 (LI art. 8; DGR history: ARS 8,700 in 2025), not applicable to property rental. Tobacco growers: ARS 2,570 (LI art. 9). Hourly hotels, parking lots, cabarets, dance halls and gaming rooms have their own fixed minimums (LI art. 10). Multilateral taxpayers pay no minimum (CTP art. 232).

E. Exemptions that matter for business (CTP art. 226)

• Primary production of vegetables and legumes, except strawberries, blueberries and other berries (item 18).
• Book, newspaper and magazine publishing (item 5); free to air radio and television (item 4).
• University graduates practising alone whose monthly professional income does not exceed seven national minimum wages (item 15). Above that, note (VII) of the Nomenclador gives a 2.5% rate for those professionals.
• Non profit entities whose income goes to their purpose, except gambling, shows and fuel sales (item 9); private schools in the official system (item 11); work cooperatives (item 17); interest on savings and fixed term deposits of individuals (item 10).
• Items 3, 5, 6, 7, 8, 9, 11, 17 and 18 are granted on request and amounts paid before the resolution cannot be reclaimed; items 4, 12, 13, 14 and 19 run from the date of the request; items 1, 2, 10, 16, 20, 21, 22 and 23 apply by law (art. 226, last paragraph).

F. Registration: local or multilateral

• Local taxpayers register before starting with form F.900 and pay the minimum tax for the activity; if the year's tax is higher, the minimum is credited; if lower, it is final (CTP art. 217; RG 176/10 art. 1). RG 176/10 art. 2 lists the documents (ID, company statutes and registration, trust contract, etc.).
• Multilateral taxpayers follow the CM, which prevails over the CTP (art. 232). RG 176/10 art. 1 still refers to forms CM 01 and CM 02. Tucumán joined the Padrón Federal on 1 October 2022 (RG CA 10/2022, sixth stage), so CM registrations and changes go through the federal register (unconfirmed).
• Mere purchase and CM. CM art. 13 attributes to the producing province the purchase value of fruit bought directly from producers (second paragraph). For other farm products bought to industrialise or sell elsewhere, the 50% rule of the third paragraph applies only if the producing province does not tax the producer; Tucumán does tax farming at 0.75%, so the general art. 2 regime applies (CM art. 13, third paragraph, last sentence).
• Electronic domicile. The DGR uses an electronic tax domicile (CTP art. 39; RG 31/17). Notices are deemed served on the Tuesday or Friday after they become available (RG 31/17 art. 9(b) as replaced by RG 82/23, BO 21 November 2023); RG 50/26 (BO 2 September 2026) changed how long notices stay available (unconfirmed).

G. Withholding, perception, bank and card collection

• Legal basis. The DGR may appoint agents (CTP art. 32) and set percentages for withholding at payment, perception at invoicing, and collection on credits in bank or payment service accounts, the latter on 100% of the amount credited (art. 230). The agent is solely liable once it withholds and jointly liable if it does not (art. 33).
• Unregistered taxpayers. The DGR may set a rate up to five times the activity rate for persons who do not prove registration, as a single and final payment, unless the month's tax is higher (CTP art. 217, fourth and fifth paragraphs). In practice both RG 23/02 (art. 3(b)) and RG 86/00 (art. 3) apply a flat 7% without minimum thresholds.
• Registered taxpayers. Agents apply the percentage shown for each customer or supplier in the DGR's monthly padrón (RG 176/10), reduced by 50% for CM taxpayers (RG 23/02 art. 3(b); RG 86/00 art. 3). The percentages themselves are in the padrón, not in a published table (unconfirmed).
• Perception (RG 86/00). Designated agents and listed sectors (telephony, automotive and others) add the perception to the invoice (art. 5) on the price net of VAT (art. 6). Minimum perception: ARS 200 (art. 6). Returns: monthly, due on days 15 to 19 of the following month by CUIT ending (art. 7). Agents register within 10 days of starting the obligated activity (art. 3).
• Withholding (RG 23/02). Agents withhold at payment on the amount net of VAT (art. 7). Exempt payments: utilities, and payments under ARS 20,000 (US$ 12.79), among others (art. 8). For CM taxpayers whose sale or service takes place outside Tucumán, the base is multiplied by the coefficient published under RG 116/10 (art. 7). Buyers of farm products (except cane, tobacco and cattle and sheep) withhold on payments to producers (annex for agricultural producers), and sugar mills withhold on payments for cane and cane freight (Annex VII).
• Cards and vouchers (RG 23/02 Annex VI). Card administrators and paying banks withhold on the full settlement, without deductions; for CM taxpayers the base is reduced to 10% of the settlement. The rate is the one in the monthly "Padrón TC"; merchants not listed with a Tucumán outlet suffer 7%.
• Payment platforms (RG 23/02 Annex IX, text per RG 90/22). Listed online payment services withhold 5% (local taxpayers) or 2.5% (CM taxpayers) on their own purchases, and on settlements to users apply the Padrón TC rate on the full amount (10% of it for CM taxpayers), or 5% for unlisted users whose sales are made in Tucumán. A sale counts as made in Tucumán if the outlet, the buyer's domicile, the SIM card code or the IP address is in Tucumán.
• Financial income (RG 23/02 Annex X). Payers withhold 1.5% on interest from fixed term deposits, bonds and funds, and on dividends; 0.01% on sales of shares and units; halved for CM taxpayers. Individuals are not subject.
• Bank collection. The DGR lists the "Régimen de Recaudación Bancaria" under Decree 301/03 (ME)-2003 and RG 80/03 (DGR page on payment plans and regimes). RG 40/25 (BO 18 July 2025, effective 1 August 2025) excludes subjectively exempt taxpayers, except non compliant work cooperatives (RG 80/03 art. 4(f) as replaced). The full text and rates of RG 80/03 were not available, and the DGR page that lists bank collection exclusions requires a tax key.
• CM guidelines do not bind Tucumán in full. The Comisión Arbitral's guidelines for collection regimes (for example, withholding rates not above the activity rate) state that RG CA 4/2011 does not apply to Tucumán "in the terms and scope ordered" by Federal Court No. 1 of Tucumán (RG CA 9/2012, art. 1, as compiled in the Comarb consolidated text, art. 3). This explains why Tucumán can apply 7% to unregistered taxpayers whose activity rate is lower.
• Agent penalties. Late remittance by agents carries an automatic surcharge of 20%, 30% or 50% for delays of up to 10, 20 or 30 days if paid spontaneously (CTP art. 92); keeping withheld amounts after the deadline is fiscal fraud with fines of two to six times the amount (art. 87, item 2).

H. Credit balances: exclusion, offset, refund and repetición

• Exclusion from perception and withholding (RG 98/14). Taxpayers with a credit balance in the last monthly return, or whose only activity is exempt or at 0%, may ask through "Servicios con Clave Fiscal", service "Trámites Web", option "Solicitud de Exclusión Regímenes de Recaudación" (arts. 1 and 2). They must have filed all returns and have no overdue debts (art. 3). Exclusions last a quarter or a semester: applications by 31 October cover from the first quarter of the next year, by 31 January from the second quarter, by 30 April from the third, by 31 July from the fourth (art. 4). The list "Excluidos de Percepciones y Retenciones" is published quarterly. RG 98/14 covers RG 86/00, 54/01 and 23/02; it does not mention the bank collection regime, which has its own exclusion list (unconfirmed).
• Carry forward. Withholdings, perceptions and bank collections suffered are deducted from each monthly advance; excess carries to the next month and, after December, to the next year's advances, provided the annual return confirms it (RG 140/12 art. 4).
• Offset. The DGR may offset credits against debts of any tax, oldest first, but never against amounts withheld or collected and not remitted (CTP art. 53). A taxpayer who amends returns may offset the resulting credit against later returns of the same tax (art. 54).
• Refund (RG 90/16). Credits from original or amended returns or from final decisions can be refunded (art. 1). The claim must attach VAT books and returns, the CM coefficient papers if multilateral, financial statements, a description of the business, the payroll book, form F.931 and the list of employees working in Tucumán (art. 5). Since 11 June 2026 claims up to ARS 500,000 need none of these documents (art. 5, third paragraph, as amended by RG 38/26; the threshold was ARS 50,000). The taxpayer must first remove the amount from the last monthly return by amending it (art. 5). Claims are filed in person or by certified mail, not online (art. 5). Missing documents lead to rejection (art. 6).
• Interest and timing. Refunds earn interest at 50% of the late payment rate from the claim date to the notice of the decision (CTP art. 140). In a formal repetición action, the DGR must decide within 60 days (art. 142); the taxpayer may appeal to the Tribunal Fiscal within 15 days of notice or of the end of the 60 days without a decision (art. 143). Prior administrative claim and appeal are required before going to court, except where the tax was paid under an assessment (arts. 141 and 144).
• Prescription. Five years for the DGR's powers and for refund claims (art. 55), running from 1 January after the payment (art. 60).

I. Industrial promotion and other incentives

• Investment and employment regime (Law 9911, BO 15 September 2025, as amended by Law 9962, BO 14 January 2026). Open to all activities that invest at least US$ 1,000,000 in productive or tourism projects in Tucumán, hire local workers, have the project approved and hold a tax compliance certificate (art. 4). Benefits: gross income tax exemption on income from the new investment of 25% (US$ 1 million to under 3 million), 30% (3 to under 5 million), 50% (5 to under 10 million), 75% (10 to under 20 million) and 100% (20 million or more) (art. 3, item 1); deduction of new workers' wages from the health tax base (item 2); ten years of fiscal stability (item 3). Benefits last ten years, are granted in tranches as the investment is certified and start with the monthly advance of each certification (art. 7). Investment must be made within 12 months (art. 5). Benefits cannot be combined with similar provincial regimes (art. 8). The authority is the Ministry of Economy and Production (art. 9) and the Executive had 90 days to issue regulations (art. 12) (unconfirmed).
• Knowledge economy (Law 9629, BO 29 November 2022; Decree 1016/3 (MEyP)-2025, BO 7 May 2025). Software, IT services, shared services centres, technology consulting, biotech, nanotech, 3D printing, robotics and other listed activities (art. 1). Companies on the provincial register (which requires being on the national register, no tax debt and activity carried out in Tucumán premises) are 100% exempt from gross income tax until 31 December 2050 on income from promoted activities (art. 6), exempt from stamp tax, from the health tax on new hires and from property tax on the premises (art. 7), enjoy fiscal stability until 2050 (art. 4), and cannot be appointed withholding, perception or bank collection agents (art. 8). Returns must still be filed (art. 6). Decree 1016/25 lets companies not on the national register qualify if they are SMEs that meet two of export, quality certification or R&D training criteria and earn 70% of revenue from promoted activities (annex art. 2).
• Employment based rate cut for textiles and footwear (Decree 3800/3 (ME)-2005). Manufacturers in the listed textile and footwear codes reduce their gross income and health tax rates by 25%, 50%, 75% or 100% if they have 30 to 199, 200 to 399, 400 to 699 or more than 699 permanent employees resident in Tucumán for five years (art. 1, text per Decree 1138/3 (MEyP)-2026, BO 28 May 2026), subject to being up to date (art. 2). It does not cover sugar, citrus or food codes.
• Other 2026 rates set by decree (Nomenclador notes): 0% for soy, maize, wheat and sorghum growing in 2026 (Decree 1577/3 (ME)-2019 and extensions, note X); 0% for blueberries, strawberries and avocados to 31 December 2026 (Decrees 1579, 1580 of 2019 and 917 of 2020, notes XII to XIV); 0% for livestock production to 31 December 2026 under Law 9021 (note II); 1% for call and contact centres and web hosting, plus 0% health tax, in 2026 (Decree 4210/3 (MEyP)-2024 extended by Decree 3864/3 (MEyP)-2025); 1.5% for tourism activities to 31 December 2026 (Decree 1998/3 (ME)-2023, note XIX); 0.75% or 0% for road freight to 31 December 2026 (Decree 1697/3 (ME)-2022, note XVI); 0% for paper and cardboard to 30 December 2026 (Decree 1228/3 (MEyP)-2024, note XX); 0% for cotton yarn, gross income and health tax, in 2026 (Decree 138/3 (MEyP)-2026, BO 4 February 2026); 3.5% (or 2.5% for small producers) for bakery and biscuit sales to final consumers to 31 December 2026 (Decree 1525/3 (ME)-2023 as amended by Decree 3920/3 (MEyP)-2025, BO 23 December 2025); dairy exempt to 31 December 2035 under Law 5724 (note IV, codes 012173 and 152013); wine grapes and wine under Law 8585 (note I) (unconfirmed).
• Expired benefits that still appear in the Nomenclador. Note (XI) on citrus growing refers to the 0% for primary lemon production "until 31/12/2023" (Decree 1578/3 (ME)-2019). The 0% for sugar sold by small maquila cane growers (up to 100 hectares, Decree 1627/3 (ME)-2019) was extended only to 31 December 2021. Do not apply either in 2026 without a new decree (unconfirmed).

J. Simplified regime for small taxpayers

CTP art. 227 says the tax is paid by monthly advances "or by the Simplified Regime of the Gross Income Tax", and empowers the Executive to set the fixed monthly amounts per category. The DGR's list of decrees and regulations, its 2026 calendar (RG 80/25) and its applications page contain no simplified regime categories, amounts or deadlines. The sources therefore do not show an operating provincial simplified regime in 2026, nor Tucumán's adhesion to ARCA's unified monotributo (unconfirmed). Small local taxpayers otherwise use the general regime, with the ARS 11,180 monthly minimum, the 3.5% rate if they meet the 2021 income test, and the exemptions for street vendors, artisans and disabled or elderly persons earning up to two minimum wages a month (CTP art. 226, items 12 to 14).

K. Health tax (Impuesto para la Salud Pública)

• Base and payer. Every employer pays on wages accrued for dependent work, including bonuses, commissions, benefits in kind and the employer's assumption of employee charges (CTP arts. 342 to 345). Family allowances and statutory non remunerative items are excluded (art. 344).
• Rates. 2.5% general; 1.25% for sugar cane growing and the sugar industry; 1.5% for call centres with at least 3,000 resident staff (LI art. 54). The LI cap is 2.5% (art. 53).
• Filing. Monthly advances and an annual return, on dates by CUIT ending separate from gross income tax (RG 80/25 art. 1(B)). Proceeds fund public hospitals (CTP art. 350).
• Why it matters here. For a labour intensive packing house the health tax can exceed the gross income tax (see Example 1).

L. Penalties, interest and enforcement

• Interest. Late payment interest runs automatically; the Ministry of Economy and Production sets the rate, which may not exceed twice the Banco de la Nación overdraft rate (CTP art. 51).
• Formal breaches. Fines of 3 to 75 times the monthly minimum (ARS 33,540 to ARS 838,500; US$ 21.45 to US$ 536.16); up to 175 times (ARS 1,956,500; US$ 1,251.04) for domicile breaches or resistance to audits; up to 610 times (ARS 6,819,800; US$ 4,360.76) for breaches of information regimes; 10% of the tax claimed if payment receipts are not shown when requested (art. 83).
• Omission. 10% to 100% of the unpaid tax; same for agents who fail to act; 55% to 100% for agents who remit late with interest outside art. 92; 200% for repeat offenders within two years (art. 86).
• Fraud. Two to six times the tax evaded (art. 87).
• Reductions. Paying an audit adjustment with interest within three days cuts the fine to 25% of the art. 86 fine; consenting to an assessment within 15 days cuts fines to 50% (art. 88).
• Voluntary disclosure. Spontaneous regularisation before an audit or demand frees from fines (art. 92).
• Closure. Two to six days for not issuing invoices, not being registered, or owing six or more advances after a 15 day notice (art. 79); two days per unregistered worker (art. 80).
• Payment plan in force until 30 October 2026. The debt regularisation regime of Decree 1243/3 (ME)-2021 was extended to 30 October 2026 for debts due by 31 July 2026, with interest reductions of 50% (cash), 30% or 40% (instalments) for October filings and a 100% reduction of interest accrued before 31 December 2021 on debts originally due before that date, with exceptions (Decree 2382/3 (MEyP)-2026, BO 7 October 2026, art. 1). Withheld or collected amounts not remitted are excluded, and so are related fines above ARS 10,000,000 a month (art. 1, item 1(c)).

M. San Miguel de Tucumán and other municipal fees

Municipalities in Tucumán charge their own fee on commerce, industry and services measured on gross income. some secondary summaries names it "TEM". The ordinance of the City of San Miguel de Tucumán, its rates and its name were not available in the official sources reachable for this page (the municipal website is outside the permitted domains and the ordinance is not on SAIJ). What is certain: for CM taxpayers the municipalities may tax only the share of income attributed to Tucumán, distributed among municipalities under the CM unless an interjurisdictional agreement exists; where local law requires premises, the municipalities where the taxpayer is licensed may tax 100% of the Tucumán share (CM art. 35). The general doctrine is on Municipal fees.

N. Consenso Fiscal compliance

Tucumán approved every fiscal pact: Consenso 2017 by Law 9070 (BO 26 December 2017), 2018 by Law 9136 (BO 11 December 2018), 2019 by Law 9214 (BO 30 December 2019), 2020 by Law 9362 (BO 5 January 2021) and 2021 by Law 9502 (BO 22 March 2022). Each approval law took effect once the national Congress approved the pact (art. 3 of each law). Table 6 compares 2026 Tucumán rates with the Consenso 2021 caps. Most rates sit at or below the cap; a few appear above it on a literal reading.

Step by step

1. Classify the activity and choose the code

Find the six digit code in the Nomenclador, check its rate and notes, and check the NAES equivalent in RG 100/17 (updated by RG 2/26). Where two codes could fit (as with fruit packing, see Example 1), document why you chose one. Several activities must be reported separately or the highest rate applies (CTP art. 231).

2. Decide local or multilateral

If all income and expenses are in Tucumán, you are a local taxpayer. If you sell to or incur expenses in other provinces, the CM applies and prevails (CTP art. 232). See the national page for the coefficient.

3. Register before starting

• Local: form F.900 with the documents of RG 176/10 art. 2, and payment of the minimum for the activity (CTP art. 217). You need an ARCA tax key and the "Rentas Tucumán" service added in ARCA's relations administrator (RG 160/11 art. 3).
• Multilateral: through the Padrón Federal (unconfirmed).
• Agents: if your activity is listed in RG 23/02 or RG 86/00, register as agent with F.900 within 10 days (RG 23/02 art. 3(a); RG 86/00 art. 3).
• Time and cost: (unconfirmed). No gross income tax registration fee appears in the LI. Companies from outside the province may need the Dirección de Personas Jurídicas conformity to operate (ARS 20,000) and pay ARS 20,000 a year for branch inspection (LI art. 40, items 2 and 7) (unconfirmed).

4. Apply for incentives before you need them

Exemptions under CTP art. 226 items 3, 5 to 9, 11, 17 and 18 apply only after a resolution and do not give refunds for earlier periods. Law 9629 requires the national knowledge economy register and the provincial register (Decree 1016/25 annex art. 1). Law 9911 requires project approval before investing (art. 4).

5. File and pay every month

Local taxpayers file monthly advances with the DGR's SiAPre application (version 6.0, release 30, "Presentación DJ. IB y SP") and transmit them through the website; the system issues form F.601 as receipt and F.600 to pay (RG 160/11 art. 4; DGR applications page). The return is on time if sent before midnight on the due date (RG 160/11 art. 4). Multilateral taxpayers use SIFERE WEB on the Comisión Arbitral dates.

6. Deduct collections and monitor credits

Deduct withholdings, perceptions and bank collections from each advance (RG 140/12 art. 4). Check the "Mis Recaudaciones" service with the tax key, which shows collections reported by agents. If a credit builds up for more than a month or two, apply for exclusion under RG 98/14 before the quarterly cut off dates.

7. File the annual return

Local: by 30 June 2027 for 2026 (RG 80/25 art. 1(A)(f)). Multilateral: CM05 by 30 June (RG CA 20/2025 art. 2 for 2025).

8. Claim refunds

Remove the amount from the last monthly return by amending it, prepare the RG 90/16 file (unless the claim is up to ARS 500,000), and file it in person at the DGR, 24 de Septiembre 960/970, San Miguel de Tucumán, or by certified mail (RG 90/16 art. 5). If the DGR does not decide within 60 days in a repetición action, appeal to the Tribunal Fiscal (CTP arts. 142 and 143), paying the 1.5% surcharge on the disputed amount (LI art. 22, item 3).

Costs and timelines

Table 1. Gross income tax rates by activity, fiscal year 2026 (selected codes)

Source: Nomenclador annexed to LI art. 7 (DGR publication of the 2026 consolidated text). "Note" refers to the Nomenclador notes explained in sections D and I.

Table 2. Key 2026 amounts and thresholds

Table 3. Deadlines for local taxpayers, fiscal year 2026 (RG 80/25 art. 1(A), as amended by RG 12/26)

Multilateral taxpayers follow the Comisión Arbitral calendar (CTP art. 227; RG 80/25 art. 2). For 2026, SIFERE monthly returns (CM03 and CM04) fall between the 13th and the 20th of the following month by CUIT ending (0 to 2, 3 to 5, 6 and 7, 8 and 9); for example the September advance is due 15, 16, 19 and 20 October 2026. The CM05 annual return for 2025 was due 30 June 2026 (RG CA 20/2025 arts. 1 and 2 and annex).

Health tax advances fall between the 9th and the 14th of the following month by CUIT ending; annual return 2026 on 30 June 2027 (RG 80/25 art. 1(B)).

Agents (October 2026 example, DGR monthly sheet): withholding agents under RG 23/02 remitted September 2026 on 13 to 15 October; perception agents under RG 86/00 on 15 to 19 October; public bodies (RG 54/01) on 13 October. The standing rule for perception agents is days 15 to 19 by CUIT ending (RG 86/00 art. 7).

Table 4. Penalties and surcharges

Table 5. Health tax rates (LI art. 54)

Table 6. Tucumán 2026 rates against Consenso 2021 caps

Caps: Law 27.687 annex, clause SEGUNDA(c), as transcribed on the national page. Tucumán approved the pact by Law 9502.

New car dealers pay 15% on a presumed margin (CTP art. 221, item 5). Whether that complies with the commerce cap depends on comparing tax to total sales rather than to the margin (unconfirmed).

Table 7. Timeline of norms (BO = Tucumán Official Bulletin)

Worked examples

All taxpayers, amounts and padrón percentages below are illustrative. Where a rate comes from the padrón or from RG 80/03, which were not available, the example says so.

Example 1. Lemon packer and exporter, local taxpayer (June 2026 advance)

Facts. A Tucumán company grows lemons on its own farm, buys lemons from local growers, and runs a packing house in Tucumán. In June 2026 (peak harvest) it:

• exports fresh lemons through customs, FOB US$ 2,000,000, which at the 23 Oct 2026 dólar MEP rate is ARS 3,127,800,000;
• sells packed fresh lemons to wholesalers in Tucumán for ARS 300,000,000 net of VAT (US$ 191,828.12);
• sells industrial grade lemons from its own farm to a juice plant in Tucumán for ARS 120,000,000 (US$ 76,731.25);
• packs fruit for other exporters for a fee of ARS 80,000,000 (US$ 51,154.17);
• pays harvest and packing wages of ARS 400,000,000 (US$ 255,770.83).

All domestic sales and services are delivered in Tucumán, so the company is a local taxpayer. If it sold packed fruit to buyers in other provinces it would move to the CM and to CM art. 13.

Step 1. Exports. Not taxed (CTP art. 215, item 4). Tax: ARS 0. The export refund, if any, is also excluded from the base (art. 220, item 5).

Step 2. Domestic sales of packed fruit: which code? The Nomenclador offers two plausible codes. Code 512240, "wholesale and packing of fresh fruit", carries 5%. Codes 151311 and 151312, preserves of own or third party produce, state "includes packing" and carry 1.5%. The text does not settle which one the DGR applies to fresh lemon packing (unconfirmed). Both results:

• Scenario A (512240, 5%): ARS 300,000,000 × 5% = ARS 15,000,000 (US$ 9,591.41).
• Scenario B (151312, 1.5%): ARS 300,000,000 × 1.5% = ARS 4,500,000 (US$ 2,877.42).

Step 3. Own grown industrial fruit. Code 011330, 0.75%: ARS 120,000,000 × 0.75% = ARS 900,000 (US$ 575.48). The 0% for primary lemon production (Decree 1578/3 (ME)-2019) expired on 31 December 2023 and, even when it applied, required direct sale by the grower and compliance with the fees of Laws 5020 and 7139 (art. 1).

Step 4. Packing services for third parties. Code 749500, 5%: ARS 80,000,000 × 5% = ARS 4,000,000 (US$ 2,557.71). The service is supplied in Tucumán to the exporter, so neither export exclusion applies (art. 215, items 4 and 8).

Step 5. Tax for the month.

The monthly minimum of ARS 11,180 is irrelevant at this scale (LI art. 8).

Step 6. Collections suffered. Assume, for illustration only, that the Tucumán bank collection regime takes 1% of the ARS 3,127,800,000 of export proceeds credited in the company's account. Collection: ARS 31,278,000 (US$ 20,000.00).

• Scenario A balance: 19,900,000 minus 31,278,000 = credit of ARS 11,378,000 (US$ 7,275.40).
• Scenario B balance: 9,400,000 minus 31,278,000 = credit of ARS 21,878,000 (US$ 13,989.39).

Step 7. What to do with the credit. Carry it to July (RG 140/12 art. 4); apply by 31 July for exclusion from perception and withholding from the fourth quarter (RG 98/14 art. 4) and seek the separate bank collection exclusion (unconfirmed); if the credit persists after the harvest, claim a refund under RG 90/16 with the full file (the amount far exceeds ARS 500,000). Refund interest is 50% of the late payment rate from the claim date (CTP art. 140).

Step 8. The mere purchase risk. The lemons bought from growers and exported are, on a literal reading, "mere purchase of frutos del país to sell outside the jurisdiction" (CTP art. 213, item 1), while exports are not taxed (art. 215, item 4). The sources do not say how the two rules combine, nor what base and rate would apply to the mere purchase. This is a real uncertainty: do not assume either answer without a DGR opinion (unconfirmed).

Step 9. Health tax, a separate cost. ARS 400,000,000 × 2.5% = ARS 10,000,000 (US$ 6,394.27) (LI art. 54). The 1.25% rate is for sugar, not citrus. In Scenario B the health tax exceeds the gross income tax.

Step 10. Stamp tax on export contracts. Export contracts made from Tucumán pay 0.1% stamp tax (LI art. 13, item 2(k)) (unconfirmed).

Example 2. Engineering services company under the CM with an office in Tucumán (September 2026 advance)

Facts. A company based in the City of Buenos Aires provides engineering consulting (code 742109, 5% in Tucumán). It has an office in San Miguel de Tucumán. Its 2025 financial statements (closed 31 December 2025) show computable income of ARS 4,000,000,000, of which ARS 600,000,000 from Tucumán clients, and computable expenses of ARS 2,000,000,000, of which ARS 500,000,000 in Tucumán. In September 2026 it invoices ARS 450,000,000 net of VAT, including ARS 50,000,000 to a client in Chile for a study used in Chile. Its CUIT ends in 8.

Step 1. Coefficient for Tucumán (CM art. 2). Income share 600 / 4,000 = 0.15. Expense share 500 / 2,000 = 0.25. Coefficient = 50% × 0.15 + 50% × 0.25 = 0.2000. Export income and its expenses are left out of the coefficient (RG CA 4/2017 art. 1, as replaced by RG CA 2/2018); the figures above already exclude them.

Step 2. Base. The Chilean study is a service used abroad: not taxed in Tucumán (CTP art. 215, item 8). Taxable base for the CM: ARS 450,000,000 minus 50,000,000 = ARS 400,000,000. Tucumán base: 400,000,000 × 0.2000 = ARS 80,000,000 (US$ 51,154.17).

Step 3. Tax. 80,000,000 × 5% = ARS 4,000,000 (US$ 2,557.71). No minimum tax applies to CM taxpayers (CTP art. 232).

Step 4. Withholdings by Tucumán clients. Tucumán clients that are withholding agents paid invoices of ARS 120,000,000 net of VAT. Assume a padrón percentage of 3% for the company (unconfirmed). CM reduction of 50% (RG 23/02 art. 3(b)): 1.5%. Withheld: ARS 1,800,000 (US$ 1,150.97).

Step 5. Bank collection. Assume Tucumán bank collection of ARS 1,800,000 (US$ 1,150.97) in the month.

Step 6. Balance. 4,000,000 minus 1,800,000 minus 1,800,000 = ARS 400,000 payable (US$ 255.77) through SIFERE WEB by 20 October 2026 (RG CA 20/2025 annex, CUIT 8 and 9).

Step 7. What if the company had not registered in Tucumán? Agents would withhold the flat 7% on the gross invoices (RG 23/02 art. 3(b)): 120,000,000 × 7% = ARS 8,400,000 (US$ 5,371.19), as a single and final payment unless the month's tax is higher (CTP art. 217). That is more than twice the tax due on the whole Tucumán share. Registering in Tucumán through the CM is cheaper.

Step 8. Side costs. A services contract signed with a Tucumán client pays 1% stamp tax (LI art. 13, item 2(c)(3)): on a contract of ARS 120,000,000, ARS 1,200,000 (US$ 767.31), usually shared by agreement (unconfirmed). The San Miguel de Tucumán municipal fee applies on the share of the ARS 80,000,000 base attributable to the city under CM art. 35.

Step 9. If the company did software instead. If the same company developed software and joined both the national and provincial knowledge economy registers, its Tucumán income from promoted activities would be 100% exempt until 2050 (Law 9629 art. 6), and the DGR could not appoint it as a withholding, perception or bank collection agent (art. 8). It would still file returns (art. 6).

Practical traps

1. Article numbers moved twice. Law 9924 (2025) and Law 9999 (2026) renumbered the CTP and the LI. Many DGR resolutions still cite pre 2025 numbers (for example RG 140/12 cites "art. 219" for single and final payments, now art. 217; RG 23/02 cites "art. 228 item 15" for professionals, now art. 226 item 15; Decree 3800/05 cites "art. 50" for interest, now art. 51). Use RG 72/25's tables for the 2025 change and check whether the DGR has issued equivalences for Law 9999 (unconfirmed).
2. Expired 0% rates still printed in the Nomenclador. The lemon 0% note (XI) ends on 31 December 2023. Applying it in 2026 creates an omission with fines of 10% to 100% (CTP art. 86).
3. Fruit packing classification. 5% (512240) or 1.5% (151311/151312) is a large difference for packing houses. Get it settled early, ideally by a DGR opinion.
4. The 3.5% test looks at 2021. The small business rate still uses fiscal year 2021 income and ARS 6,500,000, so a business that was small in 2021 may qualify while a much smaller business that grew in nominal terms since may not.
5. Sales to final consumers change the rate. A manufacturer or farmer selling directly to consumers pays 5% on those sales (LI art. 7, fifth paragraph), unless a decree such as Decree 1562/3 (MEyP)-2025 (textiles and footwear sold from the plant or online, to 31 December 2026) says otherwise.
6. Unregistered means 7%. Selling to Tucumán customers without registering costs 7% of gross invoices through withholding and perception, as a final payment.
7. Bank collections on export proceeds. Exporters can accumulate large credits. Plan for exclusion requests on the RG 98/14 calendar and for the separate bank collection exclusion.
8. Refunds are on paper. RG 90/16 requires filing in person or by certified mail, with a large file above ARS 500,000. Budget months, not weeks (unconfirmed).
9. Health tax surprises. Investors often model only gross income tax. A 2.5% payroll tax (1.25% for sugar) applies on top of national social security.
10. Sugar transport guide. From 1 January 2027 anyone transporting sugar or its derivatives from Tucumán must carry an electronic guide F.3000 valid for 48 hours (RG 18/26 arts. 1, 2 and 4; RG 45/26 art. 1 extending the suspension of RG 23/26 to 31 December 2026).
11. Incentives require being up to date. Decree 3800/05, Decree 1525/23 and Law 9629 all lose effect month by month if returns or payments are late, and benefits restored later do not give refunds for the months lost (Decree 3800/05 art. 4).
12. Investment regime is not cumulative. Law 9911 benefits cannot be combined with similar provincial regimes (art. 8). Compare it with Law 9629 or the 0% decrees before applying.
13. Electronic notices count on Tuesdays and Fridays. Deadlines to answer DGR requests run from those days even if you never open the inbox (RG 31/17 art. 9(b) as amended).

Recent changes

• 28 August 2026. Law 9999 consolidates the CTP and LI (texts used here).
• 7 October 2026. Decree 2382/3 (MEyP)-2026 extends the payment plan to 30 October 2026 for debts due by 31 July 2026.
• 11 June 2026. RG 38/26 raises the no file refund threshold from ARS 50,000 to ARS 500,000.
• 28 May 2026. Decree 1138/3 (MEyP)-2026 amends the employment scale of Decree 3800/05.
• 25 March and 30 July 2026. RG 18/26 creates the sugar transport guide; RG 45/26 postpones its compulsory use to 1 January 2027.
• 2026 amounts. The monthly minimum rises to ARS 11,180 (from ARS 8,700 in 2025) and the tobacco minimum to ARS 2,570 (from ARS 2,000) (DGR histories of LI arts. 8 and 9).
• 14 January 2026. Law 9962 lowers the investment regime threshold from US$ 2 million to US$ 1 million and sets the 25% to 100% scale.
• 8 January 2026. RG 2/26 maps the new 2026 NAES codes (RG CA 12/25) to the Nomenclador.
• 4 February 2026. Decree 138/3 (MEyP)-2026: 0% for cotton yarn in 2026.
• 23 December 2025. Decree 3920/3 (MEyP)-2025 extends bakery final consumer rates to 31 December 2026 and updates thresholds to 2024 income.
• 7 November 2025. RG 80/25 sets the 2026 calendar.
• 17 and 20 October 2025. Law 9924 consolidates the laws; RG 72/25 maps the new numbering.
• 15 September 2025. Law 9911 creates the investment and employment regime.
• 18 July 2025. RG 40/25 adjusts exclusions for cooperatives and subjectively exempt taxpayers in RG 86/00, 23/02 and 80/03.
• 7 April 2025. Law 9863 creates the 1.5% Tribunal Fiscal surcharge and updates stamp tax rules.

Pending changes

• Regulation of Law 9911. The law gave the Executive 90 days to regulate it (art. 12); the regulatory decree, job ratios and procedure were not in the sources (unconfirmed).
• Rate decrees that expire on 31 December 2026. Grain 0%, berries and avocado 0%, livestock 0%, call centres 1%, tourism 1.5%, freight 0.75% or 0%, paper 0% (to 30 December), cotton yarn 0%, bakery 3.5% or 2.5%, and Decree 1562/25 for textile direct sales. Watch for extension decrees in December 2026.
• Payment plan. Decree 1243/21 has been extended month after month; the current extension ends 30 October 2026.
• Sugar guide. Compulsory from 1 January 2027 unless postponed again.
• 2027 calendar. The 2026 calendar was issued in November 2025 (RG 80/25); the 2027 calendar is expected around November 2026.
• Possible equivalence resolution for Law 9999. Not found in the 2026 RG list as of 21 October 2026 (unconfirmed).

FAQ

1. Is there a "Ley Impositiva 2026" in Tucumán? No separate annual law. Rates are in Law 8467, a permanent law in force since 2012 (LI art. 1), consolidated in 2026 by Law 9999 (BO 28 August 2026). The 2026 amounts, such as the ARS 11,180 monthly minimum, are inside that text.

2. What rate does a lemon packing house pay? It depends on the activity line. Own grown lemons pay 0.75% (code 011330). Domestic sales of packed fresh fruit may fall under 512240 at 5% or 151311/151312 at 1.5%; the sources do not settle which, so get a DGR opinion. Packing services for others pay 5% (749500). Exports are not taxed (CTP art. 215, item 4).

3. Is the 0% rate for lemon growers still available? Not in 2026 on the sources available. Decree 1578/3 (ME)-2019 was extended only to 31 December 2023, and the Nomenclador note (XI) itself says "until 31/12/2023".

4. What rate does a sugar mill pay, and is there a special health tax rate? Sugar manufacture and refining pay 1.5% (code 154201); wholesale sugar sales by mills 1.5% (512271). The health tax is 1.25% of payroll for cane growing and the sugar industry instead of 2.5% (LI art. 54). Transactions between growers and mills under the maquila contract are outside the tax, except each party's sale of its sugar (CTP art. 215, item 7).

5. Are there health or education surcharges on gross income tax? Not in the CTP or the LI. The "health" item is a separate payroll tax, the Impuesto para la Salud Pública (CTP arts. 342 to 350). No education levy was found (unconfirmed).

6. My company is in Buenos Aires and only invoices Tucumán clients. Do I need to register? If you have activity in Tucumán under the CM, yes, through the CM. Unregistered suppliers suffer 7% withholding and perception as a final payment (RG 23/02 art. 3(b); RG 86/00 art. 3), which is usually more than the tax.

7. How do I stop withholdings when I have a credit balance? Apply under RG 98/14 through "Trámites Web" with your tax key. You need no debts and all returns filed. Exclusion lasts a quarter or a semester; cut off dates are 31 October, 31 January, 30 April and 31 July.

8. How long does a refund take? In a formal repetición action the DGR must decide within 60 days (CTP art. 142); if not, you may appeal to the Tribunal Fiscal (art. 143). Practical times were not in the sources (unconfirmed). Refunds earn interest at half the late payment rate (art. 140).

9. Does Tucumán have a simplified regime for small taxpayers? The CTP allows one (art. 227), but no implementing decree or fixed amounts were found in the DGR's published norms. Check with the DGR (unconfirmed).

10. What incentives exist for a new factory? Law 9911 gives 25% to 100% gross income tax exemption on income from new investments of US$ 1 million or more for ten years, plus health tax deductions for new hires and ten years of fiscal stability. Textile and footwear plants can also use Decree 3800/05, but not together with Law 9911 (Law 9911 art. 8; Decree 3800/05 art. 1).

11. Do software companies pay gross income tax in Tucumán? Companies on the provincial knowledge economy register are 100% exempt until 31 December 2050 on promoted activities, but must still file returns (Law 9629 art. 6). Others pay 5% (codes 721000 to 729000).

12. What is the municipal fee in San Miguel de Tucumán? The ordinance was not available in the permitted sources (unconfirmed). For CM taxpayers, municipalities can only tax the Tucumán share of income (CM art. 35).

Primary sources

• Código Tributario Provincial, Law 5121, consolidated by Law 9999
• Ley Impositiva, Law 8467, consolidated by Law 9999
• Nomenclador de Actividades y Alícuotas
• Histories of LI arts. 7 to 10
• 2026 calendar and RG 80/25, RG 12/26
• Monthly deadlines, October 2026
• RG 86/00, RG 23/02, RG 54/01
• RG 176/10, RG 160/11, RG 140/12
• RG 98/14, RG 90/16, RG 38/26
• RG 40/25, RG 72/25, RG 100/17, RG 2/26
• RG 18/26 and RG 45/26 (sugar guide)
• RG 82/23 and RG 50/26 (electronic domicile)
• Decrees 1578/19, 1627/19, 1577/19, 3800/05, 1525/23, 3250/22, 4210/24, 138/26, 1016/25
• Decree 2382/26 (payment plan)
• Lists of general resolutions and decrees
• Applications (SiAPre, SIRETPER)
• Payment plans and regimes page (Decree 301/03 and RG 80/03 reference)
• Law 9999 (2026 consolidation)
• Law 9924 (2025 consolidation)
• Law 9629 (knowledge economy)
• Law 9911 (investment and employment)
• Law 9962 (amends Law 9911)
• Law 9863
• Laws 9950, 9966, 9976
• Consenso Fiscal approval laws 9070, 9136, 9214, 9362, 9502
• Convenio Multilateral text
• RG CA 20/2025, SIFERE 2026 deadlines
• RG CA 2/2018 on exports
• Guidelines for collection regimes, updated text, with the Tucumán court exception (RG CA 9/2012)
• Padrón Federal stages (RG CA 10/2022)
• SIRCAR regimes table, version 42 (no Tucumán entries)
• SIRCREB agents' instructions
• Jurisdiction data (code 924 Tucumán)
• Consenso Fiscal 2021, Law 27.687

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
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