Taxes on salary: Argentina

How much tax and social security is paid on a salary in Argentina, what is left as take-home pay, and which special tax regimes exist.

Calculation for a gross salary of €60,000 per year

Income tax
Gross salary	ARS 103,352,004 ≈ €60,000
Impuesto a las Ganancias	ARS 12,429,034 ≈ €7,216
Employee contributions
Aporte jubilatorio (SIPA)	ARS 6,311,760 ≈ €3,664
Aporte INSSJP (Ley 19.032)	ARS 1,721,389 ≈ €999
Aporte obra social (Ley 23.660)	ARS 1,721,389 ≈ €999
Take-home pay	ARS 81,168,432 ≈ €47,122
Employer contributions and payroll taxes
Contribuciones patronales (SIPA, INSSJP, FNE, asignaciones familiares)	ARS 18,586,972 ≈ €10,790
Contribución patronal obra social (Ley 23.660)	ARS 6,201,120 ≈ €3,600
Employer's labour cost	ARS 128,140,096 ≈ €74,390

21.5 %Tax burden on the employee

36.7 %Tax burden incl. employer contributions

31.0 %Tax burden on each extra EUR 100

Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.

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).

This country is not covered by OECD Taxing Wages; the calculation is ours, using the same methodology.

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Special tax regimes

These regimes are not included in the calculation above: each has its own conditions.

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

Who: 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.

Legal basis: 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)

Who: 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).

Legal basis: 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)

Who: 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.

Legal basis: 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)

Who: 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.

Legal basis: 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)

Who: 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.

Legal basis: 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)

Who: 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.

Legal basis: 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)

Who: 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.

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

Tax residence

When Argentina treats you as a tax resident

You are an Argentine citizen and have not lost residence (you have not obtained permanent residence abroad and have not stayed outside Argentina continuously for 12 months) — you are an Argentine tax resident (art. 116 inc. a) LIG) whatever the number of days in the country. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
You hold permanent residence in Argentina — you are an Argentine tax resident (art. 116 inc. b) LIG) from the 1st day of the month after obtaining it, whatever the number of days in the country. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
You have lived in Argentina for 12 months under temporary migration authorisations and do not fall within the exceptions of art. 123 — you are an Argentine tax resident (art. 116 inc. b) LIG) from the 1st day of the month after the 12 months are completed. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
You were an Argentine resident until the end of the month in which you obtained permanent residence abroad or completed 12 months abroad; from the 1st day of the following month you are a non-resident (art. 117 LIG). So in the selected year you are an Argentine resident for only part of the year: for that period Argentina taxes worldwide income, afterwards only Argentine income (35% withholding on deemed net income). If you nevertheless continue to live in Argentina, art. 122 LIG may keep you resident.
You were an Argentine resident, but it is not known whether you have lost that status. Until you can prove that you obtained permanent residence abroad or spent 12 continuous months outside Argentina (with visits totalling no more than 90 days in any 12-month period), ARCA will treat you as resident and expect returns on worldwide income.
You have lost Argentine residence and are treated as resident of another State, but you continue to live in Argentina and have a permanent home there, and none abroad. Under art. 122 (a) LIG you remain (or again become) an Argentine resident. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
You have a permanent home both in Argentina and in the State of your other residence, and your centre of vital interests is in Argentina. Under art. 122 (b) LIG you remain (or again become) an Argentine resident. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
Your centre of vital interests could not be determined, and in the calendar year you spent more time in Argentina than in the State of your other residence. Under art. 122 (c) LIG you remain (or again become) an Argentine resident. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.
Your centre of vital interests could not be determined, and your time in Argentina and in the State of your other residence is equal. As an Argentine citizen you remain (or again become) its resident under art. 122 (d) LIG. Argentina taxes your worldwide income (art. 1 LIG) and worldwide assets (Bienes Personales); it credits foreign income tax, including U.S. tax, on foreign-source income up to its own tax (art. 165 LIG). There is no U.S.–Argentina tax treaty.

Check your status More on tax residence

Assumptions

Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 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.
Local taxes — location: Argentina (national Impuesto a las Ganancias); employee in the Ciudad Autónoma de Buenos Aires — no provincial or city tax on wages
Tax period: 2026-01-01 – 2026-12-31
Exchange rate: 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, 2026-01-02)
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).

Sources

Data checked: 2026-11-10. An indicative calculation for a typical case. Not tax advice.

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