he income tax It will be subject to major modification January 2026 Due to the semi-annual automatic updating provided for in current regulations, While the CEO analyzes whether to increase the deduction limits.
Personal deductions and payroll limits will be significantly modified by A Inflation estimated at 11.73% Between July and December 2025which will affect Monthly deductions Thousands of employees are in a dependency relationship.
How does the income tax update work?
The regulations provide for an automatic audit that adjusts amounts – Sales twice a year in January and July. Taking into account the consumer price index for the previous semester. This mechanism seeks to preserve the purchasing power of taxpayers and prevent inflation from causing more people to be affected by the tax.
For the first half of 2026, the estimated 11.73% increase will adjust both personal deductions and tax schedules, generating changes in salaries from which workers will begin paying taxes.
Personal discounts 2026: new values
The deductions that can be applied between January and June 2026 will be determined as follows:
- Non-taxable profit: $5,036,140.63
- Deduction for spouse: $4,743,034.38
- Discount per child: $2,391,929.54
- Deduction for a disabled child: $4,783,859.09
- Applying the special discount for workers (Article 30 C). 1): $17,626,492.21
- Special discount for new professionals and entrepreneurs: $20,144,562.53
- Application of the special discount (Article 30 C). 2): $24,173,475.03
These amounts represent the amounts that will be deducted from gross pre-tax income, allowing taxpayers to pay only on net profit.
Salary Limits for Earnings 2026: From What Salary Will Pay Start?
Starting in January, the minimum wage at which workers will start paying taxes will rise significantly. The new apartments, which will be differentiated according to each taxpayer’s family situation, will look like this:
Single with no children
- Net salary: $2,636,979
- Total salary: $3,177,083
Single with one child
- Net salary: $2,852,917
- Total salary: $3,437,250
Single with two children
- Net salary: $3,500,732
- Total salary: $4,217,749
Married without children
- Net salary: $3,065,170
- Total salary: $3,692,976
Married with one child
- Net salary: $3,281,108
- Total salary: $3,953,142
Married with two children
- Net salary: $3,928,922
- Total salary: $4,733,641
It is important to note that these amounts serve as a general reference, as the monthly adjustment may vary depending on accumulated deductions, deductible expenses, and the progressive scales applied to each individual case.
Earnings: What happens to the December salary earned in January
One aspect that generates consultation between workers and employers is the handling of December salary received in January 2026. The rule is clear: Income tax is calculated on the month of payment and not on the month of entitlement.
Therefore, December salary collected in January must be reconciled with the corresponding updated deductions for 2026. However, when adjusting January salary (received in February), the employer must recalculate the December salary withholding using the new adjusted values.
This mechanism ensures that workers benefit from the highest deductions from the first moment, although it may generate adjustments in subsequent months.
What deductions can be applied to income tax?
The tax applies to employees, the self-employed and companies, and is calculated on net income after applying deductions permitted by law. Among the most important are:
Basic personal deductions:
- Non-taxable minimum
- Special discount according to category
- Family responsibilities (husband and children)
Deductible expenses within legal limits:
- Contributions to social work and prepaid medicine
- Mandatory retirement contributions
- Interest on housing mortgage loans
- Accommodation rent (if the taxpayer is not the landlord)
- Life and retirement insurance
- Donations to approved entities
- Educational and daycare expenses
- Salaries and contributions of registered domestic employees
These reductions allow the tax to be applied to net profit only, which reduces the tax burden on taxpayers.
It is important to clarify this It remains to wait for the official publication of ARCA with the final valuesAlthough current forecasts provide a clear picture of what earnings will be like in the first half of 2026.
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