Argentina’s tax authority (ARCA) has announced changes to the income tax advance payment regime on 30 April 2025 through General Resolution 5685/2025, which was published in the Official Gazette the same day.

As per the amendment, companies will now make nine annual payments, each equal to 11.11% of the base. Previously, ten payments were required: the first at 25% of the base and the rest at 8.33%. The base is due to the previous year.

For micro, small, and medium enterprises, it remains mandatory to make ten advance payments, each amounting to 10% of the base value.

Modifications apply to companies for fiscal years ending on or after December 2025.