Overview
- ARCA published official Impuesto a las Ganancias parameters effective January through June 2026, recalculated from the second‑half 2025 inflation index.
- Workers begin paying at higher salary levels that vary by family status, with a single employee without children taxed above $2,998,725 gross (about $2,488,942 net) a month.
- Personal deductions were raised, including a non‑taxable minimum of $5,036,140.63, a spouse deduction of $4,743,034.38, and $2,391,929.54 per child, alongside updated special deductions.
- The progressive schedule was widened, with marginal rates ranging from 5% to a top 35%, which will alter monthly withholding across affected paychecks.
- Separate from Ganancias, ARCA lifted Monotributo caps and payments by 14.29%, closed the first recategorización on February 5, and plans a March refund of one month’s tax for punctual payers.