In Argentina, Law 27,264 establishing a special tax regime for micro, small and medium-sized enterprises (the Law) was published in the Official Gazette on 1 August 2016 and the Law has been in force since 10 August 2016.
According to the Law 27,264 beneficial enterprises irrespective of their legal form will be those whose average annual sales for the past 3 years do not exceed the amounts in Argentine pesos (ARS) as the table below:
| Sub-category | Agri-business | Industrial and mining | Wholesale and retail | Services | Construction |
| micro | 2,000,000 | 7,500,000 | 9,000,000 | 2,500,000 | 3,500,000 |
| small | 13,000,000 | 45,500,000 | 55,000,000 | 15,000,000 | 22,500,000 |
| medium-sized 1 | 100,000,000 | 360,000,000 | 450,000,000 | 125,000,000 | 180,000,000 |
| medium-sized 2 | 160,000,000 | 540,000,000 | 650,000,000 | 180,000,000 | 270,000,000 |
Companies and branches controlled or belonging to larger economic groups are excluded from this categorization.
According to Law 27,260, effective from 1 January 2019 the MDIT (minimum deemed income tax) will be abrogated. But, for small enterprises the abrogation is anticipated for 1 January 2017
Micro and small enterprises will be able to compute the TDC (Tax on debits and credits in bank accounts) effectively paid as a payment on account of Income Tax (LIG). Medium-sized 1 enterprises will be able to compute 50% of the TDC effectively paid as a payment on account of the Income Tax (LIG). Medium-sized 2 categorized enterprises are excluded from the benefit.
