Income Tax Calculator (Ganancias) 2026

The 4th category income tax (impuesto a las ganancias) taxes income earned by employees in Argentina. The employer acts as withholding agent, deducting the tax monthly from the employee's gross salary. It is calculated by applying the Art. 94 progressive scale to the net taxable income, after deducting mandatory contributions (pension, health insurance, PAMI) and personal deductions under Art. 30.

In 2026, a single worker with no children starts paying income tax when their monthly gross salary exceeds approximately ARS 2,080,000. This threshold is calculated by adding: non-taxable minimum (ARS 257,586/month) + special employee deduction (ARS 1,468,874/month) = ARS 1,726,460, plus the 17% mandatory contributions that are also deductible. For a married worker with 2 children, the threshold rises to approximately ARS 2,670,000/month. These amounts are updated biannually using the RIPTE coefficient.

The regular special deduction for employees equals 4.27 times the non-taxable minimum (ARS 1,468,874/month in 2026). The enhanced deduction for new professionals and entrepreneurs equals 4.88 times the non-taxable minimum (ARS 1,678,714/month in 2026), providing an additional ARS 209,840/month benefit. To qualify for the enhanced deduction, you must meet requirements under Art. 30 sec. c) paragraph 2.

Since 2024, income tax scales are updated biannually (January and July) using the RIPTE wage variation coefficient published by the Labor Secretariat. This means both the Art. 94 brackets and Art. 30 personal deductions change twice a year. Additionally, the National Executive may modify values by decree during the year. It is important to verify current amounts with ARCA (formerly AFIP).

Yes. Mandatory employee contributions — pension (11%), health insurance (3%), and PAMI (3%) — are deducted from gross salary before calculating the income tax base. That is, contributions are subtracted first, then personal deductions (non-taxable minimum, special deduction, family dependents), and the Art. 94 progressive scale is applied to the remainder. Contributions are calculated on gross salary up to the taxable ceiling of ARS 2,627,586/month.