ARCA reported from what salary will be paid in January 2026 and scaled

This tax will be significantly adjusted from January 2026 due to the automatic semi-annual update provided for by current legislation.

12/17/2025 – 6:44 p.m

The Customs Collection and Inspection Authority (ARCA) confirmed that there will be a key update Income tax for all employees who are in a dependent relationship.

This tax will be significantly adjusted from January 2026, as this month will see the automatic semi-annual update established by current legislation.

How is the semi-annual update of income tax carried out?

According to current regulations, an automatic review is carried out, during which the amount of deductions is adjusted twice a year, in January and July. The consumer price index from the previous semester is used as a reference.

This mechanism aims to preserve taxpayers’ purchasing power and prevent inflation from causing more people to be affected by the tax.

From the second half of 2025, the personal deductions and progressive tariffs increased by 15.10%corresponding to the inflation accumulated in the first half of the year. Inflation is forecast to be 11.73% for the July-December 2025 period, so personal deductions and salary floors will be significantly changed taking this percentage into account.

Personal deductions 2026: the new values

The deductions that can be applied between January and June 2026 would be determined as follows:

• Non-taxable gain: $5,036,140.63
• Spousal deduction: $4,743,034.38
• Deduction per child: $2,391,929.54
• Deduction for a disabled child: $4,783,859.09
• Special deduction for employees (Article 30 c) approx. 1): $17,626,492.21
• Special deduction for young professionals and entrepreneurs: $20,144,562.53
• Special deduction (Art. 30 c) approx. 2): $24,173,475.03

These amounts represent the amounts that are deducted from gross income before tax is calculated, so that the taxpayer can only pay on the net profit.

Lower salary limits for Profits 2026: At what salary does the payment start?

From January, the minimum wage at which employees pay taxes will be raised significantly. The new apartments, differentiated according to each taxpayer’s family situation, would look like this:

Single without children

• Net Salary: $2,636,979
• Gross Salary: $3,177,083

Single with 1 child

• Net Salary: $2,852,917
• Gross Salary: $3,437,250

Single with 2 children

• Net Salary: $3,500,732
• Gross Salary: $4,217,749

Married without children

• Net Salary: $3,065,170
• Gross Salary: $3,692,976

Married, 1 child

• Net Salary: $3,281,108
• Gross Salary: $3,953,142

Married, 2 children

• Net Salary: $3,928,922
• Gross Salary: $4,733,641

These amounts are intended as a general reference since the monthly billing may vary depending on the cumulative deductions, the deductible expenses and the progressive rates applied in each individual case.

What deductions can be made from income tax?

He Income tax It is one of the most important taxes in the Argentine tax system. It affects both employees and freelancers as well as companies and is calculated on the basis of the income received.

For employees, the tax is automatically deducted through monthly withholdings made by the employer or paying entity.

The law provides for a number of deductions that make it possible to reduce the tax base and therefore the final amount of the tax. The most important include:

Non-taxable minimum: Fixed amount that every taxpayer can deduct from their income.

Special deduction: applies to employees, self-employed people and pensioners.

family burdens: Spouse and/or children under 18 or unable to work.

Other deductible expenses (with legal limits):

• Contributions to social work and prepaid medicine.
• Mandatory pension contributions.
• Interest on mortgage loans for housing construction.
• Apartment rental if you are not an owner.
• Private life and pension insurance.
• Donations to authorized organizations.
• Expenses for education and daycare.
• Salaries and contributions of registered domestic staff.

In this way, the tax is not levied on the entire gross income, but on the net income obtained after deducting all such deductions.