An executive Branch’s Decree 1,253/2016 establishes a one-off ARS 15,000 increase in the individual income tax deduction allowance. It was published in the Official Gazette on 14th December 2016 and effective from that date. According to the Labor law, a “13th month salary” must be paid in two installments. The second one being due at the end of the calendar year. The increase targets to partially or totally offset the second installment of the 13th month salary corresponding to tax year 2016. The increase is restricted to employees and pensioners whose monthly gross salary between July and December 2016 did not exceed ARS 55,000.
Related Posts
Argentina introduces new incentives for micro, small, medium-sized entities
April 23, 2026
The Argentine government’s Executive Branch has issued regulations to implement the new tax incentives regime (RIMI) for productive investments by micro, small, and medium-sized enterprises with the publication of Decree No. 242/2026 under Law No.
Read MoreArgentina: Buenos Aires launches strategic investment regime with tax benefits up to 65%
April 22, 2026
The Province of Buenos Aires has introduced the Provincial Strategic Investment Regime under Law 15,510, offering substantial tax incentives to attract productive investments that strengthen the region's economy and development. Investment
Read MoreArgentina: ARCA introduces simplified tax regime under “tax innocence” approach
April 17, 2026
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
Read More
Czech Republic, Argentina sign income tax treaty
April 15, 2026
The Czech Republic’s Ministry of Finance has announced that the Czech Republic and Argentina signed an income and capital tax treaty on 14 April 2026. This agreement aims to prevent double taxation on income and capital between the two
Read MoreArgentina updates SMEs classification criteria
April 15, 2026
Argentina’s Undersecretariat for Small and Medium-Sized Enterprises announced on 1 April 2026 that has updated the classification criteria for micro, small, and medium-sized enterprises (MSMEs) through Resolution No. 1/2026 (SICYPYME), published
Read MoreArgentina ratifies income tax treaty with Austria
April 13, 2026
Argentina has ratified its income and capital tax treaty with Austria through Law 27803, published in the Official Gazette on 10 April 2026. The President of Argentina formalised the ratification by signing Decree No. 233/2026 on 9 April
Read More