🇦🇷 Argentina Statutory Tax Guide
Argentina Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Agencia de Recaudación y Control Aduanero (ARCA / AFIP).
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📜 Statutory Authority & Legal Framework
In Argentina, personal income taxation is administered by the Agencia de Recaudación y Control Aduanero (ARCA / AFIP) under the authority of Ley de Impuesto a las Ganancias.
Argentina progressive Ganancias income tax from 5% to 35% paired with 17% employee social security.
📊 2026 Progressive Marginal Tax Brackets
ISO: ARS| Income Bracket ($) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 5% | 5.0% | Tier 1 |
| 9% | 9.0% | Tier 2 |
| 12% | 12.0% | Tier 3 |
| 15% | 15.0% | Tier 4 |
| 19% | 19.0% | Tier 5 |
| 23% | 23.0% | Tier 6 |
| 27% | 27.0% | Tier 7 |
| 31% | 31.0% | Tier 8 |
| 35% | 35.0% | Tier 9 |
🛡️ Mandatory Social Security & Pension Contributions
Jubilación y Obra Social (SIPA)
Employee Share: 17.0%
Employer Share: 24.0%
Frequently Asked Questions: Argentina Taxation
What are the income tax brackets in Argentina? ↓
Argentina operates a progressive tax system administered by Agencia de Recaudación y Control Aduanero (ARCA / AFIP) under Ley de Impuesto a las Ganancias.
What social security or pension contributions apply in Argentina? ↓
Mandatory contributions include: Jubilación y Obra Social (SIPA) (17.0%).