How income tax works in Argentina
Argentina income tax is progressive for individuals. Residents are taxed on worldwide income, while non-residents are taxed only on Argentine-source income. Salary, self-employment income, rental income, interest and many capital gains can all fall into the annual system.
For employees, ARCA updated the article 94 withholding scale for remunerations paid in January to June 2026. The top 35% bracket starts at ARS 60,750,913.96 of cumulative net taxable income in that semester. Payroll withholding, Form 572 deductions, and social security contributions are all part of the real take-home pay calculation.
Income tax brackets in Argentina
| Bracket | Rate | Notes |
|---|---|---|
| ARS 0 to 2,000,030.09 | 5% | January to June 2026 withholding scale. |
| ARS 2,000,030.09 to 4,000,060.17 | 9% | Indexed semiannual scale. |
| ARS 4,000,060.17 to 6,000,090.26 | 12% | |
| ARS 6,000,090.26 to 9,000,135.40 | 15% | |
| ARS 9,000,135.40 to 18,000,270.80 | 19% | |
| ARS 18,000,270.80 to 27,000,406.20 | 23% | |
| ARS 27,000,406.20 to 40,500,609.30 | 27% | |
| ARS 40,500,609.30 to 60,750,913.96 | 31% | |
| Above ARS 60,750,913.96 | 35% |
Tax rates at a glance
- Personal income tax
- 5%-35%Progressive
- Highest bracket tax
- 35%
- Self-employed income tax
- 5%-35%
- Foreign income tax
- 5%-35%
- Employee social security
- 17%
- Employer social security
- 24%-26.4%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
EmployeesFreelancersFoundersExpatsInvestors
Watch out for
- Payroll-only employees often do not owe a separate payment return, but employers still handle withholding and the annual wage reconciliation.
- Social security contributions are separate from income tax and can materially reduce net pay. Employee withholdings are 17%, and employer rates are commonly 24% or 26.4% depending on the business.
- Residents can usually claim foreign tax credits, but the credit is limited and does not remove Argentine filing obligations.
Frequently asked questions
Do expats pay income tax in Argentina?
Yes, if they are Argentine tax residents. Residents are taxed on worldwide income. Non-residents are generally taxed only on Argentine-source income.
Do employees file income tax returns in Argentina?
Not always. Employees with only payroll income usually rely on employer withholding, but self-employed people and taxpayers with other income often need an annual return.
What is the top income tax rate in Argentina?
The top personal income tax rate is 35%. For the January to June 2026 payroll table, that rate applies above ARS 60,750,913.96 of cumulative net taxable income.