🇦🇷 How tax works
in Argentina.
2026 H1 withholding (Jan–Jun cumulative) · National income tax guide
The calculation, explained.
ARCA Art. 94 withholding scale for employment remuneration in January–June 2026. Progressive rates 5%–35% apply to cumulative taxable employment income (ganancia neta imponible acumulada). The 35% top rate starts above ARS 60,750,913.96.
Second-semester 2026 thresholds will be re-indexed by IPC. Personal deductions (ganancia no imponible, special deduction, dependents) are excluded. This is the H1 cumulative scale, not a separately published full-year annual table.
Doctors: employment and independent practice
The Argentina comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · ARS
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 2,000,030.09 | 5.0% |
| 2,000,030.09 – 4,000,060.17 | 9.0% |
| 4,000,060.17 – 6,000,090.26 | 12.0% |
| 6,000,090.26 – 9,000,135.4 | 15.0% |
| 9,000,135.4 – 18,000,270.8 | 19.0% |
| 18,000,270.8 – 27,000,406.2 | 23.0% |
| 27,000,406.2 – 40,500,609.3 | 27.0% |
| 40,500,609.3 – 60,750,913.96 | 31.0% |
| Above 60,750,913.96 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to ARS 169,821,590.
- 1. Annual input
- ARS 169,821,590
- 2. Custom deductible expenses
- − ARS 0
- 3. Modeled allowance / base deduction
- − ARS 0
- 4. Modeled taxable base
- ARS 169,821,590
| Taxed portion | Rate | Tax |
|---|---|---|
| ARS 2,000,030 | 5.0% | ARS 100,002 |
| ARS 2,000,030 | 9.0% | ARS 180,003 |
| ARS 2,000,030 | 12.0% | ARS 240,004 |
| ARS 3,000,045 | 15.0% | ARS 450,007 |
| ARS 9,000,135 | 19.0% | ARS 1,710,026 |
| ARS 9,000,135 | 23.0% | ARS 2,070,031 |
| ARS 13,500,203 | 27.0% | ARS 3,645,055 |
| ARS 20,250,305 | 31.0% | ARS 6,277,594 |
| ARS 109,070,676 | 35.0% | ARS 38,174,737 |
- 5. Modeled tax credits (capped at tax due)
- − ARS 0
- 6. Included additional tax
- ARS 0
- 7. Income tax
- ARS 52,847,457
- Effective rate = tax ÷ annual input
- 31.1%
- After income tax, before other deductions
- ARS 116,974,133
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.