Ganancias (Personal Income Tax)
Argentina's Impuesto a las Ganancias for individuals. Dates stagger by CUIT ending digit.
Filing deadline
mid-May 2026 (staggered by CUIT)
- Country
- Argentina
- Tax year
- 2025
- Official
- Tax authority
What is this deadline?
AFIP (now ARCA) sets a staggered schedule for Ganancias filing based on the last digit of your CUIT. Monotributistas file a separate regime.
How to file
- ARCA (ex-AFIP) with Clave Fiscal
What people miss
- Monotributo is a separate simplified regime — flat monthly payment covering tax + social security
- Bienes Personales (wealth tax) separate from Ganancias
- Autónomos status has specific implications for both Ganancias and Monotributo eligibility
Prepare this return with open-source skills
These skills are in the OpenAccountants repo. Add them to your AI agent and they handle the computation.
Arkansas individual income tax for residents, part-year residents and nonresidents (Forms AR1000F and AR1000NR): the 2026 top-rate cut under Act 2 of 2026, the 2025 brackets, standard deduction and personal credits, the retirement exemption, military pay, the capital gains exclusion, self-employed adjustments, part-year proration, estimated tax, extension and penalties.
Use this skill whenever asked about the Argentine Monotributo simplified tax regime. Trigger on phrases like "monotributo", "regimen simplificado", "AFIP", "DAS monotributo", "categorias monotributo", "impuesto integrado", "monotributista", or any question about the unified monthly payment, category thresholds, or obligations for small self-employed individuals in Argentina. Covers the unified monthly payment (impuesto integrado + aportes jubilatorios + obra social), revenue-based categories (A through K), and exclusion rules. ALWAYS read this skill before touching any Argentine Monotributo work.
Use this skill whenever asked about Argentine self-employed social contributions (aportes autónomos). Trigger on phrases like "aportes autónomos", "categoría autónomos", "jubilación autónomos", "PAMI autónomos", "cuánto pago de autónomo", "contribuciones SIPA", or any question about Argentine social security obligations for self-employed individuals. Covers Categories I-V, retirement (SIPA), PAMI (INSSJP), and obra social contributions, monthly fixed amounts, VEP payment, and edge cases. ALWAYS read this skill before touching any Argentine social contribution work.
Argentine VAT return (IVA -- Impuesto al Valor Agregado) for self-employed individuals under the regimen general. Covers the standard 21% rate, reduced 10.5%, increased 27%, monthly filing via AFIP SIAP/web, debito/credito fiscal computation, and withholding/perception regimes. Primary source: Ley 23.349 (Ley de IVA) and its regulatory decree (Decreto 692/98).
This page is informational only and not tax advice. Verify dates and requirements against the official tax authority before filing.