Argentina Income Tax (Ganancias) on Salary Calculator
Argentina · TaxesEstimate how much income tax (Ganancias) is withheld from your paycheck (fourth category) using ARCA's official values for July to December 2026: the non-taxable minimum, the special deduction, family dependents, and the Article 94 scale. This is a simplified, rough estimate and doesn't replicate SIRADIG.
How is it calculated?
The employer withholds income tax cumulatively, month by month. This calculator assumes you earned the same gross salary every month since January: cumulative net income = cumulative gross salary − contributions (pension, health plan, and PAMI) − the month's cumulative deductions. Deductions are the non-taxable income, the special deduction for employees (Article 30, item c, paragraph 2), family dependents (spouse, children, disabled children), and any other monthly deductions you enter. Article 94's scale for that month (rates from 5% to 35%) is applied to that net income, and the month's withholding is the cumulative tax minus the previous month's. The amounts are those ARCA published for July to December 2026 (a 16.85% update). It doesn't include the Christmas bonus (SAC), multiple jobs, prior withholdings, or deductions declared in SIRADIG (rent, medical expenses, mortgage interest, and others): use the "other deductions" field to get closer to your case.
Examples
Gross salary of 4,000,000 in September 2026, no family dependents
Cumulative net income of 6,211,249.26 (15% bracket): estimated withholding for the month of 24,572.06.
Gross salary of 6,000,000 in October 2026, with a spouse and 2 children
Cumulative net income of 16,644,707.67 (23% bracket): estimated withholding for the month of 163,896.60.
Gross salary of 2,000,000 in September 2026
Below the non-taxable minimum: no income tax is withheld.
How income tax is withheld from your salary
The employer withholds income tax cumulatively, month by month: contributions and deductions (non-taxable minimum, special deduction, and family dependents) are subtracted from cumulative gross income, and the Article 94 scale is applied to the rest.
With a gross salary of 4,000,000 in September 2026 and no family dependents, the estimated withholding for the month is 24,572.06. With a spouse and two children, it drops to a lower figure. Illustrative figures: your payslip may differ based on what you earned in prior months, multiple jobs, the Christmas bonus, and what you entered in SIRADIG.
To see the effect on your take-home pay, use the net salary calculator; the prior deductions are in payroll contributions.
Sources
- ARCA (Argentine tax authority, formerly AFIP) — Individual income tax: Article 30 deductions and Article 94 scale, July-December 2026 period — in effect since July 2026 · reviewed on September 24, 2026
- ARCA (Argentine tax authority, formerly AFIP) — Article 94 scale of the Income Tax Law, July-December 2026 period — in effect since July 2026 · reviewed on September 24, 2026
- ANSES (Argentine social security administration) — Resolutions 232/2026, 257/2026, and 284/2026: minimum and maximum taxable bases for SIPA contributions — in effect since August 2026 · reviewed on September 24, 2026