The ARCA from which the salary will be paid is set for December 2025

In the case of employees, the tax is automatically deducted through monthly deductions made by the employer or payer.

11/26/2025 – 7:34 pm

the Federal Public Revenue Administration (ARCA) Specifies the semi-annual update income tax For workers in a dependency relationship.

As of the second half of 2025 Personal deductions and progressive measures increased by 15.10%.This is in line with the inflation accumulated in the first half of the year.

With this amendment, the salary level at which the tax will begin and who will be covered by the tax until then was determined December 2025.

This measure affects monthly deductions, the non-taxable minimum, and the annual adjustment, especially to the benefit of those who received moderate salary increases during the year.

Income tax: New deductions for December 2025

the Amounts determined by ARCA For December they are as follows:

• Non-taxable profit: $4,211,886.94
• husband: $3,966,752.72
• son: $2,000,447.87
• Child with disability: $4,000,895.74
• Special discount: $20,217,057.35

These numbers will be applied to determine which workers will be covered by income tax and what the corresponding deduction will be according to each family situation.

Income tax: from the salary to be paid in December 2025

With the current standards, tax payment will begin from the following incomes:

• Single employee without children: Of net $2,360,180 (equivalent to gross $2,843,590).
• Married with two children: Of the net amount of $3,129,967 (equivalent to a total of $3,771,045).
• Single with one child: Of the net amount of $2,553,451 (equivalent to a total of $3,076,447).

How does the update affect deductions?

Measure Reduces deductions Monthly for those who maintain a fixed income or in increments of less than 15.10%. Practical examples posted by Marcos Velez:

• Total salary $5,000,000 (individual): The deduction decreases from $617,700 to $487,600.

• Total salary: $2,500,000: He stopped paying (previously kept $12,690 per month).

• Total salary: $3,000,000 (married with two children): He no longer pays taxes (previously paying $10,600).

In April or May 2026, employers must complete Annual settlement And return any surpluses kept during the second semester.

What deductions can be applied to income tax?

he income tax It is one of the most important taxes in the Argentine tax system. It affects both employees and independent professionals, as well as businesses, and is calculated on the basis of income received.

In the case of employees, the tax is automatically deducted through monthly deductions made by the employer or payer..

The law establishes a set of deductions that allow reducing the tax base and thus the final amount of tax. Among the most important are:

Non-taxable minimum: A fixed amount that each taxpayer can deduct from his income.

Special discount: It applies to workers, self-employed people, and retirees.

Family burdens: Spouse and/or children under the age of 18 or who are unable to work.

Other deductible expenses (With legal limits):

• Contributions to social work and prepaid medicine.
• Mandatory retirement contributions.
• Interest on housing mortgage loans.
• Rental housing if you are not a landlord.
• Private life insurance and retirement.
• Donations to approved entities.
• Education and day care expenses.
• Salaries and contributions of registered domestic employees.

In this way, the tax is not applied to the entire gross income, but rather to the net income resulting after subtracting all these deductions.