Impuestos sobre el sueldo: Argentina

Cuántos impuestos y aportes se pagan por un sueldo (Argentina), cuánto queda neto y qué regímenes impositivos especiales existen.

Cálculo para un sueldo bruto de EUR 60.000 por año

Impuesto a la renta
Sueldo bruto	$ 103.352.004 ≈ EUR 60.000
Impuesto a las Ganancias	$ 12.429.034 ≈ EUR 7.216
Aportes del trabajador
Aporte jubilatorio (SIPA)	$ 6.311.760 ≈ EUR 3.664
Aporte INSSJP (Ley 19.032)	$ 1.721.389 ≈ EUR 999
Aporte obra social (Ley 23.660)	$ 1.721.389 ≈ EUR 999
Sueldo neto	$ 81.168.432 ≈ EUR 47.122
Contribuciones e impuestos del empleador
Contribuciones patronales (SIPA, INSSJP, FNE, asignaciones familiares)	$ 18.586.972 ≈ EUR 10.790
Contribución patronal obra social (Ley 23.660)	$ 6.201.120 ≈ EUR 3.600
Costo laboral del empleador	$ 128.140.096 ≈ EUR 74.390

21,5 %Carga impositiva del trabajador

36,7 %Carga impositiva con contribuciones del empleador

31,0 %Carga sobre cada 100 EUR adicionales

Solo se incluye una parte de los impuestos y cargas directos del país: el impuesto a la renta del trabajo y los aportes obligatorios. No se incluyen: impuestos sobre el patrimonio y los inmuebles; impuestos sobre dividendos, intereses y otras rentas del capital; impuestos sobre herencias y donaciones; impuestos indirectos como el IVA, los impuestos internos y los derechos de importación.

The peso–euro rate is derived via the US dollar: the Central Bank of Argentina's official wholesale rate (Comunicación A 3500) of 2 January 2026 — ARS 1,469.6130 per dollar — × the ECB EUR/USD rate of the same date (1.1721). The ECB does not publish a peso rate. Inflation in Argentina is high: tax thresholds and deductions are indexed twice a year and contribution ceilings monthly, so peso amounts change during 2026 and euro amounts are approximate; the actual exchange rate may differ (about ARS 1,545 per dollar in November 2026).

Este país no figura en el informe Taxing Wages de la OCDE; el cálculo es nuestro y sigue la misma metodología.

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Regímenes impositivos especiales

Estos regímenes no se incluyen en el cálculo anterior: cada uno tiene sus propios requisitos.

No residentes presentes por razones laborales (art. 123 c) de la Ley de Impuesto a las Ganancias)

Para quién: Foreign nationals whose presence in Argentina is due to duly evidenced work reasons requiring a stay of no more than 5 years, and accompanying family members who are not resident.

Such persons do not become resident even with a permanent permit or 12 months of stay, so foreign-source income is not taxed in Argentina. Argentine-source income (including salary) is taxed under the rules for residents — at the ordinary scale with deductions.

Base legal: Ley de Impuesto a las Ganancias (t.o. 2019), art. 123 c) y último párrafo

Régimen Simplificado para Pequeños Contribuyentes — Monotributo (Ley 24.977, Anexo)

Para quién: Individuals providing services or selling goods with gross income up to ARS 126,610,838.75 a year (category K, sales of goods only; for services up to ARS 81,924,660.37, category H), within limits on premises area, electricity use and rent — amounts from 1 Aug 2026.

A fixed monthly payment by category (A–K) replaces income tax and VAT and includes SIPA and obra social contributions. Category A — ARS 49,527.18 a month in total (from 1 Aug 2026).

Base legal: Ley 24.977, Anexo (Régimen Simplificado para Pequeños Contribuyentes); ARCA — montos y categorías vigentes desde el 01/08/2026

Deducción especial incrementada para nuevos profesionales y nuevos emprendedores (art. 30 c) 1 de la Ley de Impuesto a las Ganancias; art. 99 del Decreto 862/2019)

Para quién: Professionals with up to 3 years in the professional register (matrícula) and self-employed workers with up to 3 years since registration who pay compulsory self-employed SIPA contributions.

Instead of the ordinary self-employed special deduction (the minimum increased 2.5 times — ARS 21,068,849.78 for 2026) — the minimum increased 3 times: ARS 24,078,685.46 for 2026.

Base legal: Ley de Impuesto a las Ganancias (t.o. 2019), art. 30 c) 1; Decreto 862/2019, art. 99

Deducción específica para jubilaciones y pensiones (art. 30 de la Ley de Impuesto a las Ganancias, penúltimo y antepenúltimo párrafos)

Para quién: Recipients of work-related pensions (art. 82 c LIG) with no other income above the tax-free minimum and not liable to Bienes Personales (unless the liability arises only from a single home).

The tax-free minimum and special deduction are replaced by a deduction of 8 guaranteed minimum pensions (Law 24,241, art. 125) where that is higher.

Base legal: Ley de Impuesto a las Ganancias (t.o. 2019), art. 30, párrafos sobre rentas del art. 82 c)

Exención de alquileres con destino a casa habitación y de la venta de inmuebles (art. 26 n) de la Ley de Impuesto a las Ganancias, según Ley 27.802)

Para quién: Individuals who let property as housing or sell real estate or rights in it.

From tax years beginning on 1 Jan 2026, income from letting property as housing is exempt from Ganancias; gains on disposals of real estate and rights in it are also exempt where the disposal takes place from 1 Jan 2026, on the terms set by regulation.

Base legal: Ley de Impuesto a las Ganancias (t.o. 2019), art. 26 n), sustituido por el art. 192 de la Ley 27.802 (B.O. 06/03/2026)

Exención de intereses de depósitos bancarios y de resultados por acciones cotizantes (art. 26 h) y u) de la Ley de Impuesto a las Ganancias)

Para quién: Individuals resident in Argentina.

Interest on savings accounts, special savings accounts and term deposits with Argentine banks is exempt (from 2026 also foreign-currency term deposits). Gains on sales of shares placed by public offering or sold on authorised markets (supervised by the CNV) are exempt.

Base legal: Ley de Impuesto a las Ganancias (t.o. 2019), art. 26 h) (texto según art. 191 de la Ley 27.802) y u)

Régimen de Declaración Jurada Simplificada del impuesto a las ganancias (Ley 27.799, arts. 38 a 42; Decreto 93/2026; RG ARCA 5820/2026)

Para quién: Resident individuals with total income up to ARS 1,000,000,000 and total assets (in Argentina and abroad) up to ARS 10,000,000,000 at 31 December of the previous year and during the two preceding tax years, who are not large taxpayers.

ARCA pre-fills the return; if the taxpayer accepts it and pays on time, the year's Ganancias liability is settled (liberating effect), and Ganancias and VAT returns for non-time-barred years are presumed accurate beyond rebuttal — unless there is a significant discrepancy (15% or more, above the criminal threshold, or false invoices). Rates and tax due are unchanged.

Base legal: Ley 27.799 (B.O. 02/01/2026), arts. 38 a 42; RG ARCA 5820/2026

Residencia fiscal

Su situación respecto de este Estado se determina con la verificación de la página principal.

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Supuestos

Cálculo según la metodología de la OCDE (Taxing Wages): impuesto a la renta, incluidos los impuestos locales, y aportes del trabajador; persona soltera sin hijos, período fiscal 2026, tipo de cambio del BCE del 2 de enero de 2026.
Calendar tax year 2026. The scale (art. 94 LIG) and deductions (art. 30 LIG) are ARCA's tables for the annual final settlement of pay received in 2026 («liquidación anual y final 2026»), indexed to the consumer price index (IPC INDEC). The monthly withholding tables for January–June and July–December carry lower amounts (tax-free minimum ARS 5,151,802.50 and 5,585,736.93 on an annual basis); the employer refunds the difference in the annual settlement.
Resident employee (art. 82 b LIG), no spouse or children. Deductions: tax-free minimum ARS 6,019,671.36 + employee special deduction ARS 28,894,422.56 (the minimum increased 3.8 times) + one-twelfth of their sum ARS 2,909,507.83 (art. 30 c) — ARS 37,823,601.75 in total. Expense-based deductions (housing rent, private health plans, domestic staff, etc.) are not applied.
Annual gross is split into 13 equal parts: 12 monthly salaries and the SAC (aguinaldo, two halves in June and December). The SAC is fully taxable (the art. 26 z exemption was repealed by Law 27,743). Gross pay is assumed constant through the year; with high inflation Argentine wages are usually raised several times a year and tax thresholds and contribution ceilings change monthly or half-yearly — the calculation does not reproduce this.
Employee contributions: 11% to the SIPA pension system (Law 24,241, art. 11), 3% to INSSJP/PAMI (Law 19,032, art. 8 d), 3% to the obra social (Law 23,660, art. 16 b) — 17% in total. The base is capped at ANSES's monthly ceiling (base imponible máxima: January ARS 3,823,372.95 → October 4,769,631.49; November and December taken as October), and each SAC half at 50% of the ceiling of the month paid. Contributions are deducted from the Ganancias base (art. 85 d, f LIG).
Employer contributions, uncapped: 18% to SIPA, INSSJP, the National Employment Fund and family allowances (Law 27,541, art. 19 b — SMEs and other employers; large commerce and service firms pay 20.4%), after deducting ARS 7,003.68 a month from the base (half on each SAC half, art. 22); plus 6% to the obra social (Law 23,660, art. 16 a). Not included: occupational accident insurance (ART) and compulsory group life insurance — premiums to private insurers; union contributions under collective agreements; the Fondo de Asistencia Laboral (Law 27,802) from 1 Dec 2026 — a 1% / 2.5% payment into the employer's own account that reduces social security contributions by the same share.
Argentina is not covered by OECD Taxing Wages: there is no OECD reconciliation; the calculation is checked by hand against the law and ARCA's tables.
Impuestos locales: localidad: Argentina (national Impuesto a las Ganancias); employee in the Ciudad Autónoma de Buenos Aires — no provincial or city tax on wages
Período fiscal: 2026-01-01 – 2026-12-31
Tipo de cambio: 1 EUR = 1722.5334 ARS (Central Bank of Argentina (BCRA) wholesale reference rate, Comunicación A 3500, 2 Jan 2026 — ARS 1,469.6130 per USD × ECB EUR/USD 1.1721; the ECB does not publish an ARS rate, 02/01/2026)
The peso–euro rate is derived via the US dollar: the Central Bank of Argentina's official wholesale rate (Comunicación A 3500) of 2 January 2026 — ARS 1,469.6130 per dollar — × the ECB EUR/USD rate of the same date (1.1721). The ECB does not publish a peso rate. Inflation in Argentina is high: tax thresholds and deductions are indexed twice a year and contribution ceilings monthly, so peso amounts change during 2026 and euro amounts are approximate; the actual exchange rate may differ (about ARS 1,545 per dollar in November 2026).

Fuentes

Datos revisados: 10/11/2026. Cálculo orientativo para un caso típico. No constituye asesoramiento impositivo.

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