Argentina’s tax authority has further extended the 2025 individual income tax filing deadline to 22 September 2026, while also postponing the first 2026 income tax advance payment to 24 September 2026 under General Resolution No. 5890.
Argentina’s tax authority (ARCA) has decided to extend again the deadlines for individuals and undivided estates to file and pay 2025 income tax and make the first 2026 income tax advance payment. The extensions were introduced to facilitate taxpayer compliance with these obligations.
The new filing and payment deadline is 22 September 2026. The previous deadline was 22 August 2026.
The extension was introduced by General Resolution No. 5890, which amends General Resolutions Nos. 5851 and 5876. The resolution was published in the Official Gazette on 25 August 2026 and took effect on the same date.
General Resolution No. 5851 had originally extended the filing and payment deadline to 27 July 2026. Meanwhile, General Resolution No. 5876 subsequently extended the 2025 income tax filing deadline to 27 August 2026 and extended the deadline for the first 2026 income tax advance.
The deadlines for income tax payment and personal assets tax filing and payment remain unchanged at 27 August 2026. Meanwhile, the deadline for the first 2026 income tax advance payment has been further postponed from 14–16 September 2026 to 24 September 2026.
