Individuals and businesses can access the new payment facility with a 50% interest rate reduction.
Argentina’s tax authority (ARCA) has announced a new payment facility on 12 June 2025 for outstanding tax and customs due up to 30 April 2025, with some exclusions.
The payment facility is available for individuals and businesses, offering a 50% reduction in the interest rate.
This initiative highlights ARCA’s commitment to supporting tax compliance and voluntary regularisation, strengthening public finances and sustainable economic growth.
The payment facility terms are as follows:
- Individuals, undivided estates, SMEs, non-profits, and the health sector: up to 60 instalments with a 10% minimum initial payment;
- Medium enterprises (categories 1 and 2): up to 48 instalments with a 15% minimum initial payment;
- Other taxpayers: up to 36 instalments with a 20% minimum initial payment.
The instalments will be monthly, equal, and consecutive, with a minimum of USD 2,000 each. The plan will expire 60 days after two missed instalments, consecutive or not.
Taxpayers will have the opportunity to apply for the payment facility between 1 July 2025 and 31 December 2025.
