What salary will be paid in January 2026 and what is the scale?

A new automatic semi-annual update will take effect in January, affecting non-taxable minimums and pay scales

12/26/2025 – 5:05 p.m

The Customs Collection and Inspection Agency (ARCA) confirmed that the Income tax There will be an important update that impacts employees in a dependent relationship.

The adjustment comes into force January 2026if the automatic semi-annual update provided for by current legislation is applied. Through this mechanism, both the tax-free minimum and the tax rates are changed, which redefines the salary at which profits are paid out.

Income tax: This is how the semi-annual update works

According to current regulations, the tax is automatically adjusted twice a year – in January and July – using as a reference the change in the Consumer Price Index (CPI) of the previous semester.

The goal of this scheme is preserve the purchasing power of taxpayers and prevent inflation from bringing more workers into the scope of the tax without any real improvement in their income.

Within this framework, personal deductions and tariffs recorded an increase of 15.10% in the second half of 2025, which corresponds to the inflation accumulated in the first half of the year. For the period between July and December 2025, forecast inflation reaches 11.73%, a percentage that will serve as a reference for a new increase in deductions and salary floors from January 2026, which will entail relevant changes in tax.

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):