Tax system overview and calendar

Last verified: 24 Oct 2026 · Status: Changing

Argentina has a federal tax system collected by ARCA (the Customs and Revenue Agency that replaced AFIP under Decree 953/2024), plus provincial and municipal taxes. A foreign company operating locally normally deals with corporate income tax, VAT, the bank debits and credits tax, provincial gross income tax, stamp tax and payroll contributions, and is subject to withholding and collection regimes that pull cash in advance. Law 27.799, the Fiscal Innocence Law, changed criminal tax thresholds and the statute of limitations from 2026.

Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.

Key rules

Federal taxes. Income tax (Income Tax Law, consolidated text 2019, Decree 824/2019); VAT (Law 23.349, consolidated text Decree 280/1997); tax on bank debits and credits (Law 25.413); social security contributions; excise taxes; import and export duties under the Customs Code.
Provincial taxes. Gross income tax on turnover, apportioned between provinces under the Convenio Multilateral of 1977; stamp tax on contracts; real estate and vehicle taxes. See Gross income tax.
Municipal fees. Fees for safety and hygiene inspection and similar, charged on turnover in many municipalities. Not yet covered.
Procedure. Law 11.683 (consolidated text Decree 821/1998) governs filing, audits, penalties and appeals to the National Tax Court.
Criminal tax thresholds. Law 27.799 (published 2 Jan 2026) raised the simple tax evasion threshold to ARS 100,000,000 (about US$63,943) and aggravated evasion to ARS 1,000,000,000 (about US$639,427), both adjusted by the UVA index from 1 Jan 2027, and cut the statute of limitations to 3 years for compliant taxpayers (5 years otherwise).
Simplified income tax return and fiscal innocence. Law 27.799, as amended by Law 27.826 (published 9 Oct 2026) and regulated by Decree 1253/2026 (published 23 Oct 2026), lets resident individuals opt into a simplified income tax return with a presumption of accuracy and a 25% cut in formal penalties for SMEs and individuals. See Fiscal Innocence Law.
Electronic everything. Filing and payment are online with a fiscal key (Clave Fiscal). Electronic invoicing is mandatory. Notices go to an electronic tax domicile.

Step by step

Obtain the entity's CUIT tax number and register for income tax, VAT and employer status with ARCA. See CUIT, bank account and directors.
Register for gross income tax in each province where the company operates, either locally or under the Convenio Multilateral.
Set up electronic invoicing points of sale.
Calendar the monthly filings: VAT return, payroll return (F.931), income tax advances, provincial gross income return.
Calendar the annual filings: corporate income tax return in the fifth month after year end, transfer pricing filings in the seventh month, beneficial owner information.

Costs and timelines

Obligation	Frequency	Due
VAT return	Monthly	Following month, by CUIT ending (ARCA calendar)
Payroll return F.931	Monthly	Following month, by CUIT ending
Corporate income tax return	Annual	Fifth month after fiscal year end
Corporate income tax advances	Monthly	Starting after the annual return, per ARCA calendar
Transfer pricing study and F.2668	Annual	Seventh month after year end (RG 5903/2026, art. 70)
Gross income tax	Monthly	Provincial or Comisión Arbitral calendar

Exact day numbers change every year and are published in ARCA's annual due date calendar. We do not reproduce them here.

International comparison

No comparison figures for this topic have been verified from an official source yet, so the cells are left blank on purpose. We only fill a cell from an official registry, statute or the OECD and World Bank datasets.

Jurisdiction	Comparable rule
Argentina	Not yet sourced
US (Delaware)	Not yet sourced
UK	Not yet sourced
Canada	Not yet sourced
Chile	Not yet sourced
Uruguay	Not yet sourced
Brazil	Not yet sourced
Singapore	Not yet sourced
Estonia	Not yet sourced

Practical traps

Withholding and collection regimes (national and provincial) mean many companies carry permanent tax credit balances. Model cash, not just rates.
Provincial gross income tax is levied on gross turnover at every stage, so it cascades and is not recoverable like VAT.
Missing the electronic tax domicile notices does not stop deadlines from running.

Recent changes

2 Jan 2026. Law 27.799, Fiscal Innocence Law, published with Decree 933/2025.
6 Mar 2026. Law 27.802 took effect, with tax changes including inflation adjustment of losses and lower excise taxes.
3 Jun 2026. ARCA RG 5855/2026 replaced the treaty residence certificate procedure. See Treaties.
30 Sep 2026. ARCA RG 5903/2026 replaced the transfer pricing regime. See Transfer pricing.
9 Oct 2026. Law 27.826 published. It removed the income and asset caps for the simplified income tax regime, added a 5% floor to the significant discrepancy test and created a 25% reduction of formal penalties for SMEs and individuals (new art. 49 bis, Law 11.683). See Fiscal Innocence Law.
23 Oct 2026. Decree 1253/2026 replaced the regulations of the simplified income tax regime and of the significant discrepancy rule, and lets individuals who already filed their 2025 return under the general regime switch by rectifying before the simplified regime due date. See Fiscal Innocence Law.

Pending changes

A draft reform of the Tax Procedure Law and a broader tax reform have been announced by the government. No bill text has been verified for this page.

Primary sources

Cross checks (secondary, not relied on alone)

Argentine Investment and Trade Promotion Agency, investor guide 2026 (cross check)