Argentina's Federal Tax Authority (ARCA) published General Resolution No. 5876, extending the 2025 income tax return filing deadline to 27 August 2026 for individuals and undivided estates, while payment deadlines and Personal Assets Tax obligations remain unchanged.
Argentina’s Federal Tax Authority (ARCA) has published General Resolution No. 5876 in the Official Gazette on 20 July 2026, which amends General Resolution No. 5851.
General Resolution No. 5876 extends the filing deadline for 2025 income tax returns — covering individuals and undivided estates under both the general and Simplified Affidavit regimes — to 27 August 2026.
The payment deadline for any outstanding income tax balance was not extended and remained 27 July 2026. Personal Assets Tax declarations and payments were also excluded from the extension, with both due on 27 July 2026.
Fiscal year 2026 income tax advance paymentsÂ
Because the first advance payment for a fiscal year is calculated based on the determined tax of the immediately preceding fiscal period, ARCA recognised that extending the 2025 filing deadline made it necessary to also postpone the first advance payment for the 2026 fiscal year.
Originally scheduled for August, this first advance payment for 2026 must now be completed exceptionally in September 2026, with specific due dates determined by the ending digit of the taxpayer’s Clave Única de Identificación Tributaria (CUIT):
- CUIT ending in 0, 1, 2, and 3: 14 September 2026.
- CUIT ending in 4, 5, and 6: 15 September 2026.
- CUIT ending in 7, 8, and 9: 16 September 2026.
General Resolution No. 5876 took effect upon its publication in the Official Gazette the same day.
