ARCA has published the 2026 corporate and individual income tax brackets, with corporate rates effective from 1 January and individual rates for January–June.
The Argentine tax authority, ARCA, has published the corporate and individual income tax brackets and rates for fiscal year 2026.
The corporate brackets are effective from 1 January 2026, while the individual rates apply for January to June 2026.
Corporate Income Tax Brackets (Fiscal Year 2026)
| Taxable Income (ARS) | Tax Due on Lower Limit (ARS) | Marginal Rate on Excess (%) |
| 0 – 133,514,185.74 | 0 | 25 |
| 133,514,185.74 – 1,335,141,857.38 | 33,378,546.43 | 30 |
| Over 1,335,141,857.38 | 393,866,847.93 | 35 |
Corporate tax amounts are updated annually based on inflation, using the consumer price index (CPI) from October 2024 to October 2025.
Individual Income Tax Brackets (January – June 2026)
| Taxable Income (ARS) | Tax Rate (%) |
| 0 – 2,000,030.09 | 5 |
| 2,000,030.09 – 4,000,060.17 | 9 |
| 4,000,060.17 – 6,000,090.26 | 12 |
| 6,000,090.26 – 9,000,135.40 | 15 |
| 9,000,135.40 – 18,000,270.80 | 19 |
| 18,000,270.80 – 27,000,406.20 | 23 |
| 27,000,406.20 – 40,500,609.30 | 27 |
| 40,500,609.30 – 60,750,913.96 | 31 |
| 60,750,913.96 and above | 35 |
Individual tax brackets are updated twice a year. ARCA will issue the rates for July to December 2026 later in the year.
