Business taxes in Argentina: calculator for sole proprietors and companies
Choose a sector, a legal form and a tax system, enter your annual revenue and expenses — the calculator shows every tax and contribution, the total and what you keep.
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Legal forms
Self-employed individual Persona humana que ejerce actividad independiente (monotributista o trabajador autónomo)
You work as an individual with a CUIT tax number: there is no separate legal entity and you are liable for business debts with all your property. You choose the Monotributo (if you fit its limits) or the general regime — Ganancias, VAT (IVA) and autónomo contributions.
Requirements
Registration is free and online with ARCA: CUIT and clave fiscal, then joining the Monotributo via the Monotributo portal, or registering for Ganancias, VAT and "Empadronamiento autónomos" in the "Sistema Registral" service.
Electronic invoices for every sale and service: monotributistas issue type "C" (type "E" for exports); autónomos on the general regime issue electronic invoices with VAT.
Monotributo: the fee is paid monthly by the 20th, electronically only; recategorisation twice a year — by 5 February and by 5 August — based on the last 12 months.
General regime: monthly autónomo contributions by category, annual autónomo recategorisation, a monthly VAT return (art. 27 of the VAT Law) and an annual Ganancias return for the calendar year — deadlines per ARCA's calendar.
The provincial turnover tax Ingresos Brutos requires separate provincial registration; in CABA and 13 provinces a monotributista pays it as a fixed amount together with the fee (Monotributo unificado).
Sole proprietorRégimen Simplificado para Pequeños Contribuyentes (Monotributo)
One monthly fee instead of Ganancias and VAT: integrated tax + SIPA pension contribution + health insurance contribution (obra social). The amount depends on the category A–K by revenue over 12 months; expenses do not reduce it.
Conditions
Revenue over the last 12 months up to ARS 126,610,838.75 (category K, ARCA table from 1.08.2026); floor area (up to 200 m²), electricity (up to 20,000 kWh) and rent (up to ARS 8,378,658.45 a year) also count.
Exclusion if purchases and expenses over 12 months reach 40% of the K limit for services (ARS 50,644,335.50) or 80% for sales of goods (ARS 101,288,671); also imports for resale, more than 3 activities or units, a unit price above ARS 716,840.77 (arts. 2, 20 of the Annex to Law 24,977).
Managing companies (dirección, administración o conducción de sociedades) is not covered by the Monotributo (art. 2).
Amounts are indexed to the CPI twice a year (art. 52); the calculation uses the table in force from 1.08.2026 to 31.01.2027 × 12 months. No VAT is charged.
General regime: Ganancias 5–35% + autónomo contributions
Sole proprietorTrabajador autónomo — Responsable Inscripto (régimen general: Impuesto a las Ganancias, IVA y aportes de autónomos)
Personal income tax on a 5–35% scale (art. 94 of the Income Tax Law) on profit after autónomo contributions, the tax-free allowance and the special deduction (art. 30) + monthly autónomo pension contributions as a fixed amount per category. VAT at 21% is separate and not included.
Conditions
Mandatory once the Monotributo limits are exceeded or the activity is excluded from it; registration for Ganancias, VAT and as an autónomo.
The contribution category follows the activity and the previous year's gross income (Decree 1866/2006): services (table II) above ARS 20,000 and other activities (table III) above ARS 25,000 — category II. These thresholds have not changed since 2006, so in practice it is category II.
2026 deductions: tax-free allowance ARS 6,019,671.36 and special deduction ARS 21,068,849.78 (the allowance increased 2.5 times) — only if autónomo contributions are paid; for "new professionals / entrepreneurs" ARS 24,078,685.46 (not applied in the calculation).
VAT at 21% (art. 28 of the VAT Law) applies to domestic sales and services; services used abroad are outside VAT and input VAT is recovered under art. 43.
Company (SAS / SRL) Sociedad por Acciones Simplificada (SAS) / Sociedad de Responsabilidad Limitada (SRL)
A separate legal entity: the owner is liable only up to the capital contributed. A SAS can be formed by one person (art. 34 of Law 27,349); an SRL needs at least two partners, because only an SA can be single-member (art. 1 of Law 19,550). SAS and SRL are taxed the same way.
Requirements
SAS: articles by public or private instrument with certified signatures; registration in the registro público within 24 hours when the model articles are used; a one-day notice in the official legal gazette (arts. 35, 37, 38 of Law 27,349).
Minimum SAS capital is 2 minimum living wages (salario mínimo vital y móvil); cash contributions are at least 25% paid on subscription, the rest within 2 years (arts. 40, 41).
A registered SAS gets its CUIT within 24 hours (art. 60); the company is a Responsable Inscripto for Ganancias and VAT, keeps accounts and annual financial statements (libro de inventario y balances, art. 58) and files an annual corporate income tax return.
An owner who manages the company must register as an autónomo (art. 2 b) 1 of Law 24,241) — even without pay, at least category III (art. 14 of RG 2217/2007); the Monotributo is not available for managing companies (art. 2 of the Annex to Law 24,977).
CompanySociedad por Acciones Simplificada (SAS) — Impuesto a las Ganancias de sociedades y dividendos
The company pays corporate income tax on a progressive 25 / 30 / 35% scale (art. 73 of the Income Tax Law); 7% is withheld from dividends to the owner. The owner-manager pays autónomo contributions (category III).
Conditions
Scale for fiscal years starting from 1.01.2026: 25% up to ARS 133,514,185.74, 30% up to ARS 1,335,141,857.38, 35% above; the brackets are indexed to the CPI every year.
Dividends to a resident individual: 7%, withheld by the company; for an owner not registered for Ganancias this is the final payment (art. 97).
An owner who manages the company pays autónomo contributions even without pay — at least category III (table I of Decree 1866/2006, art. 14 of RG 2217/2007); included in the calculation whether or not dividends are paid.
An SRL is taxed the same way (art. 73 a) 2) but needs at least two partners.
Software development, IT services, consulting for companies and entrepreneurs.
The Monotributo is available: the integrated tax follows the "services" column (e.g. category J — ARS 977,510.14 a month); exclusion if expenses over 12 months reach 40% of the K limit (ARS 50,644,335.50).
Exporting services to foreign clients: a monotributista issues a type "E" invoice; on the general regime services used abroad are outside VAT (arts. 1 b) and 43 of the VAT Law).
A software and IT services company can join the Economía del Conocimiento regime (Law 27,506, until 31.12.2029): corporate tax is 60% lower for micro and small companies; a micro company under 3 years old only proves its main activity. Not included in the calculation.
Ingresos Brutos (provincial turnover tax) is separate and not included: in CABA and 13 provinces a monotributista pays a fixed amount with the fee (Monotributo unificado); on the general regime it is a percentage of revenue at provincial rates.
Other business services draft — data being checked
Marketing, design, translation, engineering, bookkeeping and other professional services to companies.
Monotributo follows the "services" column with the expense limit of 40% of the K limit; an autónomo on the general regime is in table II, category II.
Graduate professions (accountant, engineer, translator) with a mandatory provincial professional pension fund: joining the national SIPA is voluntary for them (art. 3 b) 4 of Law 24,241).
VAT at 21% on the general regime; services to clients abroad are outside VAT (arts. 1 b), 43 of the VAT Law).
Ingresos Brutos (provincial turnover tax) is separate and not included: in CABA and 13 provinces a monotributista pays a fixed amount with the fee (Monotributo unificado); on the general regime it is a percentage of revenue at provincial rates.
Services to individuals draft — data being checked
Household services, repairs, beauty, tutoring, photography — for private customers.
Monotributo follows the "services" column (repairs, beauty, teaching, photography); a monotributista issues type "C" invoices and charges no VAT.
The category depends not only on revenue but also on the floor area, electricity used and rent: a salon or workshop can land in a higher category than revenue alone would give.
On the general regime services to the public carry 21% VAT; the autónomo is in table II, category II.
Ingresos Brutos (provincial turnover tax) is separate and not included: in CABA and 13 provinces a monotributista pays a fixed amount with the fee (Monotributo unificado); on the general regime it is a percentage of revenue at provincial rates.
Trade in goods draft — data being checked
Retail and wholesale, including an online shop (excluding excise goods).
Monotributo follows the "sale of goods" column with a lower integrated tax in the upper categories (category K — ARS 456,171.40 instead of 1,368,514.20 a month); unit price up to ARS 716,840.77.
Exclusion from the Monotributo: purchases and expenses over 12 months of 80% of the K limit (ARS 101,288,671) or more; importing goods for resale; more than 3 points of sale.
General regime: 21% VAT; autónomo in table III (above ARS 25,000 — category II).
Ingresos Brutos (provincial turnover tax) is separate and not included: in CABA and 13 provinces a monotributista pays a fixed amount with the fee (Monotributo unificado); on the general regime it is a percentage of revenue at provincial rates.
Manufacturing draft — data being checked
Making and selling your own products: food, furniture, clothing, handmade goods.
Selling own products follows the Monotributo "sale of goods" column; exclusion if purchases of materials and expenses over 12 months reach 80% of the K limit (ARS 101,288,671).
For a workshop the physical parameters matter: floor area (up to 200 m² in categories G–K) and electricity (up to 20,000 kWh a year).
General regime: 21% VAT; autónomo in table III (category II).
Ingresos Brutos (provincial turnover tax) is separate and not included: in CABA and 13 provinces a monotributista pays a fixed amount with the fee (Monotributo unificado); on the general regime it is a percentage of revenue at provincial rates.
Assumptions
One owner who is an Argentine tax resident, no employees, no other income, no children; full year 2026; amounts in Argentine pesos (ARS). For reference: EUR 1 = ARS 1,730.175 (BCRA rate on 2.01.2026).
Monotributo: the category is set by annual revenue using the ARCA table in force from 1.08.2026 to 31.01.2027, fee × 12. A lower table applied in January–July 2026, so the actual 2026 amount is slightly smaller. Floor area, electricity and rent are assumed to fit the revenue category; obra social without family members.
Autónomo contributions are the sum of the 2026 monthly amounts published by ARCA (January–October published, November–December at the October level); the category uses the current year's revenue instead of the previous year's; the optional lower category (profit < 30% of revenue) is not applied.
Ganancias on the general regime: the base is revenue minus expenses, minus autónomo contributions (art. 85 d), minus the tax-free allowance and the special deduction (art. 30 a), c) 1); the art. 94 scale for 2026. Advance payments (anticipos) and the tax on bank transactions are not included.
VAT and Ingresos Brutos are not included. For the company: the owner takes no salary but, as manager, pays category III autónomo contributions; profit after tax is either fully paid out as dividends or kept in the company.
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