Argentina has opened enrollment for a new Simplified Income Tax Regime effective 14 April 2026, introducing a streamlined, trust-based approach to compliance. The system pre-calculates liabilities, limits eligibility to taxpayers below ARS 1 billion in income and ARS 10 billion in net worth, and offers certainty through simplified filing and presumed accuracy of returns.
Argentina’s tax administration (ARCA) has launched enrollment for a new Simplified Income Tax Regime, marking a significant change in how taxes are assessed on 14 April 2026.
The initiative moves away from the traditional assumption of tax evasion and adopts a principle of “innocent until proven otherwise.” It is not an amnesty or tax pardon, but a structural reform aimed at reducing complexity and increasing transparency for compliant taxpayers.
Under the new regime, ARCA pre-calculates tax liabilities using the information already available from taxpayers’ filings. Individuals can review, adjust, or supplement this data if needed. The calculation focuses strictly on declared income, invoices, and deductible expenses, excluding personal spending patterns and changes in net worth from the assessment process.
The regime is open to resident individuals and undivided estates who are registered for income tax and meet specific criteria. Taxpayers classified as large contributors or with restricted CUIT status are excluded.
Eligibility is capped at:
- Annual income below ARS 1 billion (excluding VAT), including all sources such as salaries, rent, fees, and dividends.
- Net worth below ARS 10 billion, covering both domestic and foreign assets.
ARCA will review compliance based on each of the three prior years independently, without aggregating figures across periods.
Taxpayers who comply with filing and payment requirements benefit from:
- Full settlement effect for the selected tax period.
- Presumed accuracy of VAT and income tax filings for open (non-prescribed) years.
