How to use Argentina Income Tax Calculator
This Argentina income tax calculator estimates your personal income tax (Impuesto a las Ganancias, cuarta categoría) based on your annual income and the tax year you select. Choose between 2023, 2024, 2025 and 2026 — Argentina applies a progressive 9-band scale (Art. 94 LIG) with marginal rates of 5%, 9%, 12%, 15%, 19%, 23%, 27%, 31% and 35%. Those nine rates are fixed, but because Argentina has very high inflation the peso thresholds are inflation-indexed and republished frequently, so they differ enormously year to year. The calculator subtracts the personal allowance, then shows your effective rate, marginal rate, a full bracket breakdown and your estimated take-home after the 17% employee aportes.
- Select your tax year (2023, 2024, 2025, or 2026) from the dropdown.
- Enter your annual income in Argentine pesos (ingreso bruto before tax).
- Keep the filing status as Individual — Argentina assesses each person separately.
- Click Calculate to see your Ganancias, effective rate and marginal rate.
- Review the band-by-band breakdown and your estimated take-home after aportes.
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How the Argentine Ganancias scale works
Argentina taxes net income on a progressive 9-band scale set by Article 94 of the Ley de Impuesto a las Ganancias. The marginal rates — 5%, 9%, 12%, 15%, 19%, 23%, 27%, 31% and 35% — are applied only to the slice of taxable income that falls within each band, after deductions. The official table is published as a fixed amount (cuota fija) plus a rate on the excess over each lower limit, which is mathematically identical to marginal brackets. For fiscal year 2025 the verified ARCA thresholds are shown below; the cumulative cuota fija reaches ARS 848,702 at ARS 7,874,557 and ARS 12,837,715 at ARS 53,153,257 — figures that match PwC’s published FY2025 sample to the peso.
| Net taxable income (ARS) | Rate on excess | Cuota fija (cumulative) |
|---|---|---|
| 0 – 1,749,902 | 5% | 0 |
| 1,749,902 – 3,499,803 | 9% | ARS 87,495 |
| 3,499,803 – 5,249,704 | 12% | ARS 244,986 |
| 5,249,704 – 7,874,557 | 15% | ARS 454,974 |
| 7,874,557 – 15,749,113 | 19% | ARS 848,702 |
| 15,749,113 – 23,623,670 | 23% | ARS 2,344,868 |
| 23,623,670 – 35,435,504 | 27% | ARS 4,156,016 |
| 35,435,504 – 53,153,257 | 31% | ARS 7,345,211 |
| Over 53,153,257 | 35% | ARS 12,837,715 |
Why the peso thresholds change every year (inflation indexing)
The nine marginal rates are stable, but the ARS thresholds and the personal deductions are inflation-indexed and republished constantly — annually through 2025 and, from 2026, semiannually based on the Consumer Price Index (IPC) under Ley 27.743. With inflation around 211% in 2023 and 118% in 2024, the same real salary crossed completely different nominal brackets each year, which is why this calculator’s 2023, 2024 and 2026 thresholds look so different from 2025. We anchor on the official, verified FY2025 ARCA scale and present the other years as documented inflation-indexed estimates; treat 2023, 2024 and 2026 peso figures as indicative and check ARCA for the period-exact scale.
The 2023-2024 reform: near-repeal and reinstatement
Argentina’s salaried income tax went through major turbulence. In September 2023 (Ley 27.725) the cuarta-categoría Ganancias was effectively repealed for the vast majority of employees by raising the exemption floor to roughly 15 minimum wages, and a separate Impuesto Cedular sobre los mayores ingresos was introduced for very high earners — so for much of 2023 a typical employee paid little or no Ganancias. Then in mid-2024, Ley 27.743 (the paquete fiscal) repealed that cedular tax and reinstated the ordinary progressive scale on salaries for the full 2024 fiscal year. The restored scale still applies for 2025 and 2026, which is why this tool models 2023 and 2024 as indicative historical context.
Aportes, the tope and your take-home pay
On top of income tax, an employee in relación de dependencia pays social-security contributions (aportes) of 17% of gross: 11% jubilación (SIPA), 3% INSSJP/PAMI and 3% obra social. They are capped at a maximum contribution base (tope) that ARCA updates quarterly, so they stop rising once your salary passes the ceiling. This calculator subtracts the aportes from your take-home, but — to keep one shared, well-tested engine across countries — it does not subtract them from the income-tax base, so the Ganancias figure it shows is a conservative upper bound. In reality the aportes and the personal allowance both reduce the taxable base, lowering the tax due.
Worked examples
Net taxable ARS 64.08M, 2025
Inputs: ARS 64,077,840 taxable
Result: ~ARS 16,661,319 Ganancias · 35% marginal (matches PwC FY2025 sample)
Net taxable ARS 10M, 2025
Inputs: ARS 10,000,000 taxable
Result: ~ARS 1,252,536 Ganancias · 12.5% effective · 19% marginal
Net taxable ARS 30M, 2025
Inputs: ARS 30,000,000 taxable
Result: ~ARS 5,877,625 Ganancias · 19.6% effective · 27% marginal
Glossary
- Impuesto a las Ganancias
- Argentina’s personal income tax; salaries fall under the cuarta categoría and use the progressive 9-band scale.
- Art. 94 LIG
- The article of the Ley de Impuesto a las Ganancias that sets the 9-band progressive scale (5% to 35%).
- Ganancia no imponible
- The non-taxable personal allowance deducted from income before the brackets are applied.
- Deducción especial
- An additional earned-income deduction for employees and the self-employed, much larger for those in relación de dependencia.
- Aportes
- Employee social-security contributions — 17% of gross (jubilación 11% + INSSJP/PAMI 3% + obra social 3%), capped at the tope.
- Tope
- The maximum contribution base for aportes; income above it pays no further personal contribution. Updated quarterly.
- ARCA
- Agencia de Recaudación y Control Aduanero, the tax authority that replaced AFIP and publishes the indexed scales.
- Effective vs marginal rate
- Effective rate is total tax ÷ income (your average); marginal rate is the rate on your next peso, set by your top band.
Related reading
Frequently Asked Questions
Why use Argentina Income Tax Calculator?
- Applies Argentina’s progressive 9-band Ganancias scale (5% to 35%) for the year you choose
- Subtracts the combined ganancia no imponible + deducción especial personal allowance before the brackets
- Estimates the 17% employee aportes (jubilación 11% + INSSJP/PAMI 3% + obra social 3%), capped at the tope
- Compares 2023, 2024, 2025 and 2026, whose ARS thresholds differ enormously because of inflation indexing
- Shows your effective rate (actual Ganancias ÷ income) and marginal rate (rate on your last peso)
Common use cases
- Estimate your Argentine Ganancias before your annual declaración jurada to ARCA
- See how the large personal allowance keeps your effective rate well below the 35% top band
- Understand how inflation indexing moves the peso thresholds up every period
- Check how the 17% aportes and the contribution ceiling (tope) shape your take-home (sueldo de bolsillo)
- Review the indicative 2023 and 2024 rules and the 2023-2024 reform turbulence for context
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