Argentina Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Official sources monitored9 of 12 sources checked automatically, latest 2026-10-23How we verify
Professional verification
The Argentina calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| ARS 49,400,000 a yearFamily deductions you claim: No spouse deduction, no children; Employer contribution category: Private services or commerce employer with sales above the mid-sized tramo 2 limit and more than 25 employees (20.40%) | ARS 40,809,422.31 | ARS 40,809,422.31 | Matches |
Official sources and monitoring
12 official sources. 9 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Ley 27.743, article 71 - Income Tax Law article 30 personal deductions and the additional twelfthGovernment of Argentina | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Article 30 personal deductions - withholding regime, annual period 2026Agencia de Recaudación y Control Aduanero (ARCA) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Article 94 income tax scale - withholding regime, annual and final settlement 2026Agencia de Recaudación y Control Aduanero (ARCA) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Ley 24.241 - articles 9 to 11, contribution base and the 11% employee pension contributionInfoLEG, Ministry of Justice of Argentina | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Ley 19.032 - article 8(d), 3% employee contribution to INSSJP (PAMI)Biblioteca Electrónica, ARCA | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Ley 23.660 - article 16, health insurance (obra social) contributionsInfoLEG, Ministry of Justice of Argentina | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| ANSES Resolución 381/2025 - minimum and maximum contribution bases from January 2026Boletín Oficial de la República Argentina | 2026-10-17 | Site blocks automated checks; reviewed manually |
| Ley 27.541 - articles 19, 22 and 23, employer contribution rates and base deductionsInfoLEG, Ministry of Justice of Argentina | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Employer contributions and base deductionsAgencia de Recaudación y Control Aduanero (ARCA) | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Ley 27.802 (Labour Modernisation) - Labour Assistance Fund and offsetting contribution reductionBoletín Oficial de la República Argentina | 2026-10-17 | Site blocks automated checks; reviewed manually |
| Salario Mínimo, Vital y Móvil - Resolución 4/2026 amounts from September 2026Consejo Nacional del Empleo, la Productividad y el Salario Mínimo, Vital y Móvil | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Alquileres de inmuebles destinados a casa habitacionARCA | 2026-10-19 | First automated check pending |
No detected source change is waiting for review.
Rule version
Version AR-2026-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Annual gross pay is twelve equal monthly salaries plus the aguinaldo (sueldo anual complementario), paid as two halves of one monthly salary. Enter the annual total including the aguinaldo. The monthly salary is the annual figure divided by 13; the monthly take-home shown is the annual net divided by 12.
- One private-sector employment under the general regime (Ley de Contrato de Trabajo) for the whole of 2026, age 18 or over, not receiving a retirement pension and not working in La Pampa, the Patagonian provinces or Partido de Patagones.
- Employee contributions: 11% pension (SIPA), 3% INSSJP (PAMI) and 3% health insurance (obra social), all deductible for income tax. The supported salary never exceeds the January 2026 maximum contribution base of ARS 3,823,372.95 a month, and the base rises every month, so no ceiling applies in 2026.
- Income tax uses the annual 2026 settlement tables: the non-taxable amount (ARS 6,019,671.36), spouse (ARS 5,669,323.06) and child (ARS 2,859,060.31) deductions, the employee special deduction (ARS 28,894,422.56) and an additional twelfth of those deductions, rounded to cents. Family deductions need a resident spouse or child dependent on you, with annual net income not above ARS 6,019,671.36; children must be under 18 and you must claim the whole child deduction.
- Employer contributions: 20.40% (private services or commerce employers with sales above the mid-sized tramo 2 limit) or 18% (other private employers) on each monthly salary less ARS 7,003.68 (half that on each aguinaldo half), plus 6% health insurance on the full salary. From November 2026 part of this goes to the Labour Assistance Fund with an equal reduction in other employer contributions, so the total does not change.
- Contributions are rounded to cents on each of the 13 monthly-salary units; payroll rounding of the two aguinaldo halves can differ by a cent.
Coverage & limitations
Rule version AR-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Monthly salaries above ARS 3,823,372.95 are not supported. Contribution ceilings change every month and the November and December 2026 ceilings are not yet published.
- General income tax deductions (for example prepaid health cover, rent, domestic staff, mortgage interest or insurance) and other income are not included.
- Employers with up to 25 employees (extra ARS 10,000 base deduction), sectors with the ARS 17,509.20 deduction, the public sector, special regimes and new hires under the formalisation incentive regime are not supported.
- Workplace accident insurance (ART) and compulsory group life insurance are employer-specific and not included in employer cost.
- Variable pay, overtime, bonuses, part-year employment, union dues and collective-agreement charges are not included. Monthly withholding can differ from the annual tax until the year-end settlement.
- Independent professional verification pending.