Argentina Tax Calculator 2025: Complete Guide to Argentine Income Tax & Social Security

Argentina's tax system features progressive income tax rates, comprehensive social security contributions, and various deductions. This comprehensive guide will help you understand and calculate your tax liability in Argentina for 2025.

Argentina Tax System Overview

Key Components

Impuesto a las Ganancias: Personal income tax with progressive rates from 5% to 35%
Social Security (ANSES): Comprehensive social security contributions (~17% employee share)
Deductions: Various personal, family, and professional deductions
Tax Credits: Dependent credits and other reliefs
Monthly Filing: Employees have tax withheld monthly

Who is Tax Resident?

Argentine residents: Taxed on worldwide income
Non-residents: Taxed on Argentine-source income only
Resident for tax purposes: Present in Argentina for 183+ days in a 12-month period or have a permanent home in Argentina

Income Tax Brackets 2025

Progressive Tax Rates

| Annual Income (ARS) | Tax Rate |

|---------------------|----------|

| Up to ARS 600,000 | 5% |

| ARS 600,001 - ARS 1,200,000 | 9% |

| ARS 1,200,001 - ARS 1,800,000 | 12% |

| ARS 1,800,001 - ARS 2,400,000 | 15% |

| ARS 2,400,001 - ARS 3,000,000 | 19% |

| ARS 3,000,001 - ARS 3,600,000 | 23% |

| ARS 3,600,001 - ARS 4,800,000 | 27% |

| ARS 4,800,001 - ARS 7,200,000 | 31% |

| Over ARS 7,200,000 | 35% |

Example Calculation

Annual income: ARS 2,000,000

ARS 0 - ARS 600,000: ARS 30,000 (5%)
ARS 600,001 - ARS 1,200,000: ARS 54,000 (9%)
ARS 1,200,001 - ARS 1,800,000: ARS 72,000 (12%)
ARS 1,800,001 - ARS 2,000,000: ARS 30,000 (15%)
Total income tax: ARS 186,000

Social Security (ANSES) Contributions

ANSES Rates 2025

Employee contribution: ~17% of salary
Employer contribution: ~23% of salary
Covers: Retirement, health insurance, family allowances, unemployment

ANSES Calculation Example

Monthly income: ARS 200,000

Employee ANSES: ARS 200,000 × 17% = ARS 34,000
Annual ANSES: ARS 408,000

ANSES Benefits

Retirement pension
Disability benefits
Family allowances (for children)
Unemployment benefits
Health insurance (PAMI for retirees)

Tax Deductions and Credits

Standard Deductions

Personal exemption: ARS 1,200,000 per year (2025)
Dependent deduction: ARS 300,000 per dependent
Medical expenses: Up to 40% of gross income
Education expenses: Up to ARS 200,000 per dependent
Mortgage interest: Up to ARS 500,000 per year

Other Deductible Expenses

Donations to approved charities (up to 5% of gross income)
Life insurance premiums
Funeral expenses
Professional expenses (limited)

Tax Credits

Dependent credit: ARS 50,000 per dependent per year
Elderly credit: ARS 50,000 (over 65)
Disability credit: ARS 50,000

Total Tax Burden Example

Single Person Earning ARS 2,000,000

Income tax: ARS 186,000
ANSES: ARS 340,000
Total tax: ARS 526,000
Net income: ARS 1,474,000
Effective rate: 26.3%

Married Couple with 2 Children Earning ARS 3,000,000

Personal exemption: ARS 1,200,000
Dependent deductions: ARS 600,000 (2 children)
Taxable income: ARS 1,200,000
Income tax: ARS 60,000
ANSES: ARS 510,000
Total tax: ARS 570,000
Net income: ARS 2,430,000
Effective rate: 19%

Self-Employed Tax

Monotributo (Simplified Regime)

Simplified tax regime for small businesses
Fixed monthly payments based on income category
Annual income limit: ARS 3,000,000
Includes: Income tax, VAT, social security

Regular Self-Employed

Income tax: Same progressive rates as employees
ANSES: Voluntary enrollment available
Must file monthly (if income > ARS 1,200,000)
IVA (VAT): 21% on services (if applicable)

Tax Planning Strategies

1. Maximize Deductions

Claim all dependents
Medical and education expenses
Mortgage interest deductions
Professional expenses

2. Use Tax-Advantaged Accounts

Retirement contributions (voluntary)
Tax-deferred growth
Employer contributions available

3. Medical Expenses

Up to 40% of gross income deductible
Includes insurance premiums
Keep all receipts

4. Education Expenses

Up to ARS 200,000 per dependent
School fees, books, materials
University tuition included

Common Deductions

Medical Expenses

Medical consultations
Prescription drugs
Dental care
Health insurance premiums
Up to 40% of gross income

Education Expenses

School fees
University tuition
Books and materials
Up to ARS 200,000 per dependent

Housing Expenses

Mortgage interest (up to ARS 500,000)
Property taxes
Home improvements (limited)

Tax Deadlines

Key Dates

Monthly: Tax withholding for employees
May 31: Annual tax return due
Monthly: ANSES contributions
Quarterly: Estimated tax payments (self-employed)

Late Filing Penalties

Minimum: ARS 10,000
Maximum: 50% of tax due
Interest: 2% per month

Using Our Argentina Tax Calculator

Our calculator provides:

Accurate 2025 tax calculations
ANSES contribution estimates
Deduction applications
Net income after all taxes
Effective tax rate
Dependent credit calculations

Input required:

Annual income
Marital status
Number of dependents
Medical/education expenses
Mortgage interest

High Earners

Additional Considerations

Higher marginal rates (up to 35%)
Wealth tax considerations
International tax planning
Investment optimization

Exit Tax

Tax on leaving Argentina
Deemed disposal rules
Consider timing of departure

Non-Resident Tax

Argentine-Source Income

Employment in Argentina
Rental income from Argentine property
Dividends from Argentine companies
Subject to Argentine tax

Tax Treaties

Argentina has treaties with many countries
Prevents double taxation
May reduce withholding taxes

Common Mistakes to Avoid

1. Not Claiming Dependents

ARS 300,000 deduction per dependent
Significant tax savings
Include all eligible dependents

2. Missing Deductions

Medical expenses up to 40%
Education expenses
Mortgage interest
Professional expenses

3. ANSES Calculation Errors

Employee share is ~17%
Employer pays majority
Different rates for different income levels

4. Late Filing

May 31 deadline
Significant penalties
Interest charges

Getting Professional Help

When to Consult a Tax Advisor

Complex situations:

Multiple income sources
Self-employment
International tax issues
High net worth individuals

Life events:

Marriage or divorce
Having children
Buying property
Starting a business

Finding Qualified Advisors

Look for:

Contador Público (CP)
AFIP-registered tax advisors
International tax specialists
Argentine tax law experts

Conclusion

Argentina's tax system combines progressive income tax with comprehensive social security. Understanding tax rates, ANSES contributions, and available deductions is essential for accurate tax planning.

With progressive rates from 5% to 35% and ANSES at ~17%, your total tax burden can be significant. However, generous deductions for medical expenses, education, and dependents can help reduce your liability.

Use Our Free Argentina Tax Calculator →

Get an accurate estimate of your tax liability and net income. For complex situations, especially involving self-employment or international tax matters, consult with a qualified contador público.

Disclaimer: This guide provides general information only. Argentine tax law changes regularly, and individual circumstances vary. Always consult with a qualified tax professional for advice specific to your situation.