How much income tax is withheld from a salary in Argentina?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Less than many expect. The employer deducts 17% social security, then personal allowances of about ARS 37.8 million for 2026 for a single employee, and applies the 5% to 35% scale to the rest. A single worker on ARS 4,000,000 gross a month owes about ARS 406,672 for 2026, roughly ARS 33,900 a month (2026 ARCA tables).

As of 26 Oct 2026. Rules in force at that date.

Key rules

Who withholds. The employer withholds income tax at each salary payment (RG AFIP 4003/2017 arts. 1 and 7). If you have several employers, only the one paying the most withholds (art. 3). Salaries are fourth category income (Income Tax Law, t.o. Decree 824/2019, art. 82 b)).
Contributions come off first. The employee's 11% pension (Law 24.241 art. 11), 3% PAMI (Law 19.032 art. 8 d)) and 3% health insurance (Law 23.660 art. 16) are deductible (ITL art. 85 d) and f); RG 4003 Annex II, section D a) and b)). Neither text names PAMI; payroll practice deducts it (unconfirmed). The 11% applies only up to the maximum base, ARS 4,769,631.49 from the October 2026 accrual period (ANSES Res. 284/2026 art. 3).
Personal allowances (ITL art. 30, replaced by Law 27.743 art. 71). Non taxable minimum (a)), family charges for a spouse and each child under 18 (b)), and the employee special deduction of 3.8 times the minimum (c) 2.). Employees also add one twelfth of a) + b) + c) 2. ARCA's 2026 annual amounts: minimum ARS 6,019,671.36, spouse ARS 5,669,323.06, child ARS 2,859,060.31, special deduction ARS 28,894,422.56.
Progressive scale (ITL art. 94, replaced by Law 27.743 art. 73). Nine brackets from 5% to 35%. For 2026, 35% applies to taxable income above ARS 70,984,968.25 (ARCA annual 2026 table).
Indexation. Art. 30 and art. 94 amounts rise each January and July by the previous semester's CPI. Monthly withholding uses amounts accumulated to the month. The annual settlement applies the July updated amounts to the whole year and refunds any excess (RG 4003 art. 7, fifth paragraph). So the annual 2026 minimum (ARS 6,019,671.36) exceeds ARCA's December 2026 cumulative figure (ARS 5,585,736.93).
SiRADIG. The employee reports dependants, other employers and extra deductions on form F.572 Web through "SiRADIG TRABAJADOR", and files it yearly by 31 March of the following year (RG 4003 art. 11).
Annual reconciliation. The employer settles the year by the last business day of April and withholds or refunds the difference by the last business day of May (RG 4003 art. 21 a)).
Monthly cap. A monthly withholding cannot exceed 35% of the gross payment (RG 4003 art. 7, second paragraph).

What changes the answer

Dependants. A spouse and two children add ARS 11,387,443.68 plus one twelfth, and the tax falls to zero. Tax starts above about ARS 3,505,000 gross a month for a single worker and ARS 4,649,000 with that family (2026, page arithmetic).
Deductions in SiRADIG. Rent (40%, capped at the non taxable minimum, if you own no real estate), prepaid health (up to 5% of net income), domestic staff pay and others cut the base only if reported (ITL art. 85; RG 4003 art. 11).
Fringe benefits. Since 2024, benefits in kind, fuel vouchers, card use, housing and similar items paid by the employer are taxable even when not remuneration for social security (ITL art. 82, paragraphs added by Law 27.743 art. 81).
Higher pay. Above the maximum base, the 11% pension contribution stops growing, so a larger share of each extra peso is taxed, up to 35%.

Worked examples

Single employee, no dependants, ARS 4,000,000 gross every month of 2026 plus SAC (13th salary), no other deductions. Pesos converted at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the rate (dólar MEP selling rate (dolarapi.com)) (unconfirmed) (live rate: /data/mep/). Uses ARCA's annual 2026 tables, applied in the April 2027 settlement.

Step or item	Time	Cost ARS	Cost USD
Gross pay, 12 months + SAC	Year 2026	52,000,000.00	33,250.21
Employee contributions 17%	Monthly	8,840,000.00	5,652.54
Net income	Year	43,160,000.00	27,597.67
Personal allowances (art. 30)	Year	37,823,601.75	24,185.43
Taxable income	Year	5,336,398.25	3,412.24
Income tax for 2026	Withheld monthly, settled by May 2027	406,672.43	260.04
Average monthly withholding	Monthly	33,889.37	21.67
Net monthly pay	Monthly	3,286,110.63	2,101.23

Step by step:

Gross: 12 × 4,000,000 + SAC 4,000,000 = 52,000,000. SAC is taxable; the employer adds one twelfth a month (RG 4003 Annex II, section C).
Contributions: 17% × 52,000,000 = 8,840,000 (11%: 5,720,000; PAMI and health insurance: 1,560,000 each). The salary is below the October 2026 maximum base. If the base was lower than ARS 4,000,000 in earlier 2026 months, the pension item was capped then (unconfirmed).
Allowances: 6,019,671.36 + 28,894,422.56 = 34,914,093.92; one twelfth is 2,909,507.83; total 37,823,601.75.
Taxable income: 43,160,000 − 37,823,601.75 = 5,336,398.25.
Scale, third bracket: 327,173.52 + 12% × (5,336,398.25 − 4,673,907.36) = 406,672.43.
Effective rate: 0.78% of gross pay. Monthly: 4,000,000 − 680,000 − 33,889.37 = 3,286,110.63.

Monthly amounts are not flat: January to June uses lower allowances, so withholding runs higher and is corrected from July and at the annual settlement (RG 4003 art. 7; ITL art. 94). ARCA's July to December 2026 scale was not located, so exact monthly figures are not shown (unconfirmed).

Cost to do it: no fee or capital. F.572 Web is online with Clave Fiscal; the cycle closes in May 2027.

Practical traps

Reading the January payslip as the year's tax. First semester withholding is higher and partly refunded later (RG 4003 art. 7 c)).
Missing the 31 March F.572 Web. It is due every year even with nothing new (RG 4003 art. 11). The employer can only use deductions it sees in SiRADIG, and items outside Annex II section D need the employee's own return (art. 13 b)).
Two employers, no notice. Only the larger payer withholds, and it needs your other salary in SiRADIG each month (arts. 3 and 11 b) 1.). If you skip it, too little is withheld and the balance falls on you (art. 13 a)).

FAQ

Do foreigners pay the same? Resident foreigners do (RG 4003 art. 1). Art. 30 allowances require residence; non residents are covered on the parent page.

Is the 13th salary taxed? Yes, as one twelfth a month or when paid (RG 4003 Annex II, section C).

What if my employer withholds too much? The excess is refunded in later payslips and at the annual settlement by May (RG 4003 arts. 7 and 21).

Do I need to file a return? Usually not. If the employer could not withhold everything, you can pay the balance by VEP instead of registering (RG 4003 art. 13, per RG 5683/2025).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.