TAX

Note: the peso amounts mentioned below are for informational purposes and are updated periodically by ARCA (formerly AFIP) and ANSES. For the amount in effect at the time of your inquiry, please contact the firm.

ARCA (FORMERLY AFIP). NAME CHANGE. Does AFIP still exist? In October 2024, through Decree 953/2024, the Executive Branch ordered the dissolution of AFIP and the creation of the Revenue and Customs Control Agency (ARCA), which absorbed all of its functions as the tax-collecting, revenue and customs control body. Procedures and services requiring a Clave Fiscal (tax PIN) migrated to arca.gob.ar, although many forms and systems still keep their historical numbering (Monotributo, Form 572 web, etc.).

MONOTRIBUTO. CATEGORIES AND RECATEGORIZATION. How often are the Monotributo amounts and categories updated? ARCA updates the billing caps, accrued rents and other parameters of the regime's eleven categories (A through K) twice a year, in January and July. Since August 2026, for example, the annual billing cap for category A is around $12.009.410 and for category K around $126.610.838. In addition to that automatic update, each taxpayer must recategorize in January and July if their actual parameters (income, floor area, rent, energy consumption) have changed relative to the category in which they are registered.

PERSONAL ASSETS TAX. CURRENT NON-TAXABLE MINIMUM. From what level of net worth is it necessary to file and pay Personal Assets Tax? For fiscal year 2025 (tax return due in 2026), the general non-taxable minimum is $384.728.044,57, while the taxpayer's sole and permanently occupied home is exempt up to a value of $1.346.548.155,99. Both amounts are updated every year, so it is advisable to check them with the firm before each due date.

INCOME TAX. CURRENT PERSONAL DEDUCTIONS. What are the amounts of the non-taxable income and special deduction? For the first half of 2026, ARCA set the annual non-taxable income at $5.151.802,50, the special deduction for employees and self-employed workers at $24.728.652,02, and the family dependent deductions at $4.851.964,66 (spouse/domestic partner) and $2.446.863,48 (per child). These amounts are updated every six months based on the Consumer Price Index, pursuant to Article 71 of Law 27.743, so a new table takes effect starting each July.

ELECTRONIC INVOICING. MANDATORY REQUIREMENT. Must all taxpayers issue electronic invoices? Yes. Since 2019, the issuance of electronic vouchers has been mandatory for practically all taxpayers, including Monotributo taxpayers of any category, except for a few specific exceptions. Vouchers are generated through ARCA's "Comprobantes en línea" (Online Vouchers) service, a mobile application, or a taxpayer's own invoicing system connected via web service.

TAX AMNESTY AND PAYMENT PLANS. CURRENT STATUS. Is there currently a regime to regularize debts with ARCA? ARCA periodically enables tax amnesty programs and payment facility plans to regularize tax, customs and social security debts, with reductions of interest and penalties and up to 60 installments depending on the case. The conditions (terms, number of installments and parties covered) change with each new regulation, so it is important to check with the firm on the current validity and specific requirements before enrolling.

LABOR AND SOCIAL SECURITY

SOCIAL SECURITY CONTRIBUTIONS. CURRENT CAPS. Is there a cap on the taxable base? Yes, but only for the employee's personal contributions (retirement, health insurance and INSSJP); employer contributions have had no maximum limit since the reform under Law 26.417. The taxable base cap is updated together with the pension adjustment (in March, June, September and December of each year), so it is advisable to check the current amount at each payroll settlement.

FAMILY ALLOWANCES. AMOUNTS AND INCOME CAPS. How is the amount to be collected determined? The Family Allowances system (Law 24.714) tiers the per-child allowance amount into several brackets according to household income: the lower the income, the higher the allowance. As a reference, in May 2026 the per-child allowance for the lowest income bracket (household income of up to approximately $1.093.852) was $70.651 per child, while the income cap to be entitled to collect it was around $5.792.488. The amounts and brackets are adjusted together with the pension adjustment, so it is advisable to check the amounts in effect at the time of collection.

DOMESTIC WORKERS. MANDATORY REGISTRATION. Is it mandatory to register a domestic worker? Yes. Law 26.844 requires the employer to register both the employer and the domestic worker in ARCA's (formerly AFIP) Special Registry from the first week of work, regardless of the number of weekly hours worked. The employer must pay the contributions monthly (retirement, health insurance and, depending on the case, workers' compensation insurance/ART), the amounts of which ARCA updates periodically and which can be calculated online using the agency's contributions simulator.

INCOME TAX. EMPLOYEE DEDUCTIONS. SIRADIG. How are deductions reported today? The historical paper Form 572 was replaced by SIRADIG - Trabajador (Employee), a web service accessed with a Clave Fiscal. There, the employee enters their family dependents and deductions (rent, life insurance, domestic service, medical expenses, etc.), and the employer views them through their own SIRADIG - Empleador (Employer) service to apply them in the monthly payroll settlement.

MARRIAGE LEAVE. REQUIREMENTS. Is a minimum length of service required? No. Article 158 of the Employment Contract Law does not require a minimum length of service to access special marriage leave (10 consecutive days), so an employee with only a few months of service is equally entitled to take it.

INVOICING AND REGISTRATION. TAX PROCEDURE.

VOUCHERS. TYPES OF INVOICES. What is the difference between an A, B, C, E, M or X invoice? The type of voucher depends on the VAT status of the issuer and the recipient: Invoice A is issued between registered taxpayers ("responsables inscriptos"), Invoice B to final consumers or exempt parties, and Invoice C is used by Monotributo taxpayers and exempt parties. Invoice E corresponds to exports, Invoice M is issued when ARCA requires the taxpayer to apply a special withholding regime due to their tax history, and Invoice X (a voucher not valid as an invoice) is used for delivery notes, quotes or other non-tax documents.

FISCAL CONTROLLERS (POS DEVICES). NEW TECHNOLOGY. Are they still mandatory? Yes, for those who make high-volume sales to final consumers (retail stores, restaurants, etc.). The devices must be "New Technology" models: they issue the tax voucher and, at the same time, report it electronically to ARCA in real time, replacing the old controllers that only printed offline receipts.

WITHHOLDING REGIME. MONOTRIBUTO TAXPAYERS. Are they subject to VAT or Income Tax withholdings? No. Since they are not registered VAT taxpayers ("responsables inscriptos") nor do they pay Income Tax on their Monotributo activity, those enrolled in the Simplified Regime should not be subject to withholdings of those taxes on the payments they receive. If a payer withholds by mistake, the Monotributo taxpayer can request that the amount be refunded or credited as a payment on account, as applicable.