What you can deduct if you are registered as a responsible person

Registered responsible persons, unlike monotributists, can deduct part of their expenses from income tax

12/20/2025 – 4:28 p.m

With the beginning of one new fiscal yearHe Income tax once again occupies an important place in the Tax planning of employees and taxpayers. For the period January–July 2026The semi-annual tax updateA automatic adjustment which has a direct impact Deductions, tariffs and salary floorsin accordance with the Development of inflation from the previous semester.

This review doesn’t just determine At what income level do you start paying taxes?but also How monthly withholdings are recalculated And Which concepts can be derived? to reduce the tax base. Especially for them first half of 2026 a projected one Increase of 11.73%what will be reflected in the Salaries collected from January.

What deductions can be made from income tax?

He Income tax reached Employees in a dependent relationship, self-employed, Person responsible entered And Pursueand is determined on the Net incomethat is, after subtracting the Deductions provided for by current regulations.

Among the The most important personal and general deductions can be found:

• Non-taxable minimum amount: Fixed amount that all taxpayers can deduct
• Special deduction: applies to employees, pensioners and self-employed people, with different criteria depending on the case
• Family responsibilities: includes spouses and children under 18 or unable to work

Add to that Deductible expenses with legal limitsincluding:

• Social work contributions and prepaid medicine
• Mandatory pension contributions
• Interest on mortgage loans for housing construction
• Rental of living space if the taxpayer is not the owner
• Life and pension insurance
• Donations to authorized organizations
• Expenses for education and daycare
• Salaries and contributions of duly registered domestic workers

ARCA income tax 2026: the new salary floors

With the current updateThe Income from which income will be paid out from 2026 They are set as follows:

Single without children

• Net: $2,636,979 | Gross: $3,177,083

Single with 1 child

• Net: $2,852,917 | Gross: $3,437,250

Single with 2 children

• Net: $3,500,732 | Gross: $4,217,749

Married without children

• Net: $3,065,170 | Gross: $3,692,976

Married, 1 child

• Net: $3,281,108 | Gross: $3,953,142

Married, 2 children

• Net: $3,928,922 | Gross: $4,733,641

These values ​​work as General reference for withholdings for the first half of 2026although the Final amount discounted every month may vary depending on informed deductions and the applicable standards.

What happens to the December 2025 salary collected in January 2026?

An important point to note is that the Income tax depends on the month of payment and not for the period in which the income was earned. For this reason the Salary December 2025 which is taken into account January 2026 needs to be clarified with that Deductions and tariffs applicable in 2026.

If the Salary in January – what is perceived in February – that The employer is obliged to recalculate the withholding according to the Salary in DecemberApplying the updated values ​​for the new fiscal year.