Argentina — Ganancias, ANSES, IVA, Impuesto a las Ganancias 2026
💰 Ganancias Calculator (Impuesto a las Ganancias)
Argentine income tax with 9 progressive brackets (5%-35%). Thresholds adjusted semi-annually for inflation (RIPTE index). Employee ANSES ~17% deducted before calculation.
ARS$
📌 Ganancias 2026:
9 brackets: 5% / 9% / 12% / 15% / 19% / 23% / 27% / 31% / 35%. Thresholds adjusted every 6 months based on RIPTE (wage index). For Q1 2026, the threshold starts at ~ARS$3,800,000/month for single filers. Employee ANSES contributions (17%) are deductible. Special deductions: spouse, children, medical expenses, life insurance, donations. Non-residents: flat 35% on Argentine-source income. Minimum wage 2025: ARS$322,000/month.
📊 Argentina Tax Rates Overview 2026
Tax Type
Rate
Details
Ganancias (≤1.52M ARS)
5%
Lowest bracket
Ganancias (1.52M – 3.04M)
9%
Lower-middle
Ganancias (3.04M – 4.56M)
12%
Middle
Ganancias (4.56M – 6.84M)
15%
Upper-middle
Ganancias (6.84M – 13.68M)
19%
Higher
Ganancias (13.68M – 20.53M)
23%
High income
Ganancias (20.53M – 30.79M)
27%
Very high
Ganancias (30.79M – 46.18M)
31%
Top-middle
Ganancias (≥46.18M)
35%
Top rate
ANSES Employee
~17%
Pension + health + social
ANSES Employer
~27-30%
Pension + health + INSSJP
IVA (Standard)
21%
Most goods & services
IVA (Reduced)
10.5%
Basic food, health, education
IVA (Increased)
27%
Electricity, gas, water
IG (Corporate)
25-35%
3 progressive brackets
Bienes Personales
0.25-0.75%
Personal wealth tax
Impuesto al Cheque
0.6%
Bank transactions
Ingresos Brutos
1.5-5%
Provincial gross receipts
👥 ANSES Calculator (Aportes Jubilatorios)
Argentine social security managed by ANSES. Employee: ~17%. Employer: ~27-30%. Covers pensions, healthcare (Obras Sociales), work accident insurance, family allowances.
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📌 ANSES 2026:
Employee contributions: pension 11% + Obras Sociales 3% + social service 3% = ~17%. Employer contributions: pension ~12% + health ~6% + work injury 2-5% + life insurance ~0.5% + INSSJP (employment fund) + family allowances = ~27-30%. Base range 2025: ARS$1,058,600 - ARS$3,440,340/month. Minimum wage: ARS$322,000/month (Aug 2025). Argentina has mandatory Aguinaldo (SAAC — Sueldo Anual Complementario), a 13th-month salary paid in two halves (June + December). Overtime: 150% weekdays, 200% weekends/holidays.
📌 Rate Categories:21%: Most goods & services, electronics, clothing, alcohol, restaurants. 10.5%: Basic food items (bread, milk, meat), medical services, education, books, newspapers, natural gas (domestic). 27%: Electricity, gas and water supply for commercial activities. 0%: Exports. Registration threshold: varies by regime. Monotributo (simplified): unified monthly fee for small taxpayers (≤ARS$110M/yr for services).
🏢 Impuesto a las Ganancias Corporativas
Corporate Income Tax: progressive 25% / 30% / 35% based on net profit level. Plus 7% withholding on distributed dividends.
ARS$
🏠 Bienes Personales Calculator (Wealth Tax)
Personal wealth tax on total assets as of Dec 31. Rates: 0.25%-0.75% (2026, being progressively reduced). Non-taxable threshold: ~ARS$450,000,000.
ARS$
📌 Bienes Personales Note:
Applies to individuals, undivided estates, etc. Covers real estate, vehicles, bank accounts, financial assets, jewelry, art. Foreign assets: same rate as domestic (reciprocity eliminated). Rate schedule being progressively reduced. Impuesto al Cheque: 0.6% on all bank debits/credits. Ingresos Brutos: provincial tax on gross receipts, 1.5-5% depending on activity. Stamp tax (Sellos): 1-3% in some provinces on contracts and transactions.