Argentina's ARCA has issued General Resolution 5875/2026, letting MSMEs, small taxpayers, and non-profit entities regularise tax, customs, and social security debts due up to 30 June 2026 in up to 18 instalments at a 2.75% monthly financing rate, with enrollment open through the "My Facilities" web service until 30 October 2026.
Argentina’s tax authority (ARCA) announced the publication of General Resolution 5875/2026 on 14 July 2026, which allows for the regularisation of tax, customs, and social security debts that were due up to 30 June 2026, in up to 18 instalments with a financing rate of 2.75% per month.
The programme does not waive interest or penalties, but it facilitates debt cancellation and prevents the initiation of collection proceedings as long as the plan is fulfilled. Enrollment is done digitally through the ARCA website and will be available until 30 October 2026.
The goal is to facilitate voluntary compliance with tax obligations, especially for key players such as SMEs, small taxpayers and non-profit entities, which tend to have less liquidity.
Who can join?
The relief measures apply to Micro, Small, and Medium Enterprises (MSMEs) classified under sections 1 and 2 that hold a valid MSME Certificate and are correctly registered in the relevant registry system. Eligibility also extends to small taxpayers, including individuals and undivided estates registered under characterisation code “547 – Small Taxpayer,” as well as non-profit organisations registered with ARCA, such as associations, foundations, cooperatives, mutuals, churches, and institutes of consecrated life.
What debts can be included?
Eligible debts include outstanding tax and social security obligations, together with related interest and other accessories, tax withholdings and collections, debts from expired payment plans, customs liabilities related to import and export taxes and associated interest, and fines imposed up to 30 June 2026.
| Type of taxpayer | Max. quotas (tax/social security/customs obligations) | Maximum quotas (tax withholdings/collections) | Payment on account | Monthly interest rate |
| Micro and small businesses, small taxpayers, and non-profit entities | 18 | 9 | 5% | 2.75% |
| Medium-sized companies (sections 1 and 2) | 15 | 7 | 10% | 2.75% |
The payment plan requires a down payment based on the total consolidated debt, with the remaining balance payable in equal monthly instalments. Both the minimum down payment and the minimum amount for each instalment are set at USD 50,000.
Deadlines and how to join
Taxpayers may apply for the payment plan until 30 October 2026 through the “My Facilities” web service by selecting the “Special Payment Facility Regime – Obligations due as of 06/30/2026” option. The debt is consolidated on the date the down payment is made, which automatically submits the payment plan. ARCA subsequently confirms the filing through the taxpayer’s Electronic Tax Address.
Which debts are excluded?
Certain liabilities are excluded from the regime, including most social security withholdings and collections (except employee personal contributions), tax advances and payments on account, VAT on digital and certain cross-border services, contributions to social works (with limited exceptions), SCVO, ART, RENATRE/RENATEA, internal taxes on cigarettes, and instalments relating to existing payment plans.
Plan expiration: What happens if it’s not paid?
The payment plan is subject to automatic cancellation if the taxpayer fails to meet the repayment terms. Expiration occurs if two instalments, whether consecutive or non-consecutive, remain unpaid for more than 60 days after the due date of the second missed instalment, or if the final instalment remains unpaid for more than 60 days after its due date.
