Argentina's tax authority has pushed back the 2025 tax filing deadline to late July 2026, giving individuals and undivided estates extra time to prepare their Income Tax, Personal Assets Tax, and Cedular Tax returns following requests from accounting professionals.
The Argentine Customs Collection and Control Agency (ARCA) announced on 22 May 2026 that it has granted taxpayers additional time to file and pay their 2025 tax returns, moving the deadline to 27 July 2026.
The extension applies to Income Tax, Personal Assets Tax, and Cedular Tax filings for the 2025 fiscal year. Both individual taxpayers and undivided estates benefit from this measure, regardless of whether they use the general regime or the Simplified Sworn Statement Regime.
ARCA implemented the extension following requests from professional associations representing economic sciences, who emphasised the need for adequate time to prepare accurate tax declarations.
Taxpayers must now comply with the following schedule:
- Income Tax, Personal Assets Tax, and Cedular Tax: 27 July 2026
- Informative sworn statements (under General Resolutions 2.442 and 4.003): 31 July 2026
Key due dates for fiscal year 2025:
| Tax | Maturity |
| Profits (natural persons and undivided estates) | 27 July 2026 |
| Personal assets (natural persons and undivided estates) | 27 July 2026 |
| Cedular tax | 27 July 2026 |
| Informative sworn statements | 31 July 2026 |
The resolution takes effect immediately upon publication in the Official Gazette.
