Argentina Income Tax Calculator 2026 — Monotributo vs IRPF
Calculate Argentina income tax for employees (IRPF 5%–35%) or Monotributo simplified scheme. Compare regimes, social security 17%, and net ARS salary.
ARS
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Net Monthly Income
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Social Security
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Income Tax (Ganancias)
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Effective Total Rate
Tax Calculation Breakdown
How to Use This Argentina Income Tax Calculator
Select your tax regime (IRPF for employees or Monotributo for small self-employed earners), enter your gross monthly salary in ARS, and specify dependents. The calculator computes social security contributions, income tax, and net pay.
IRPF (Ganancias) Formula
Annual Taxable Income = (Gross Monthly × 12) − MNI − Dependent Deductions − SS contributions
Income Tax = Progressive brackets 5% to 35%
Social Security = Gross × 17% (11% SIPA + 3% PAMI + 3% Obra Social)
Net Monthly = Gross − Monthly SS − Monthly Income Tax
Income Tax = Progressive brackets 5% to 35%
Social Security = Gross × 17% (11% SIPA + 3% PAMI + 3% Obra Social)
Net Monthly = Gross − Monthly SS − Monthly Income Tax
IRPF 2026 Brackets (Annual ARS)
0 – 419,930: 5%
419,930 – 839,860: 9%
839,860 – 1,259,790: 12%
1,259,790 – 1,679,720: 15%
1,679,720 – 2,519,580: 19%
2,519,580 – 3,359,430: 23%
3,359,430 – 4,199,290: 27%
4,199,290 – 6,299,010: 31%
Above 6,299,010: 35%
419,930 – 839,860: 9%
839,860 – 1,259,790: 12%
1,259,790 – 1,679,720: 15%
1,679,720 – 2,519,580: 19%
2,519,580 – 3,359,430: 23%
3,359,430 – 4,199,290: 27%
4,199,290 – 6,299,010: 31%
Above 6,299,010: 35%
Example
Employee earning ARS 800,000/month gross, no dependents:
Social Security (17%): ARS 136,000
Annual gross: ARS 9,600,000 | MNI: ~ARS 3,091,035
Taxable income: ~ARS 5,326,265 (after SS deduction)
Annual income tax: ~ARS 1,070,000
Monthly income tax: ~ARS 89,200
Net monthly: ~ARS 574,800
Social Security (17%): ARS 136,000
Annual gross: ARS 9,600,000 | MNI: ~ARS 3,091,035
Taxable income: ~ARS 5,326,265 (after SS deduction)
Annual income tax: ~ARS 1,070,000
Monthly income tax: ~ARS 89,200
Net monthly: ~ARS 574,800
Extended
Monotributo vs IRPF Comparison + Export Benefits
Side-by-side regime comparison and export services tax savings analysis
Regime Comparison: Monotributo vs IRPF
| Item | Monotributo | IRPF (Employee) |
|---|
Export Services (Trabajo Remoto) Tax Benefit
When to Choose Monotributo vs IRPF
- Monotributo — ideal for self-employed earning under the category K ceiling (~ARS 82M/year). Fixed monthly cost, simpler compliance, no need to calculate ganancias quarterly.
- IRPF — mandatory for employees and optional-superior for high earners with significant deductible expenses (mortgage interest, medical, donations) that exceed MNI-based savings from Monotributo.
- Export services — IT professionals and digital exporters registered under Ley de Economía del Conocimiento can pay reduced Monotributo social components (30% of normal) while still billing in USD.
Frequently Asked Questions
What is the difference between Monotributo and IRPF in Argentina?
Monotributo (Régimen Simplificado) is a flat-fee simplified tax regime for small taxpayers with annual revenues below the category limits. It replaces both income tax and VAT with a single monthly payment. IRPF (Impuesto a las Ganancias) applies to employees and large earners who pay progressive rates from 5% to 35% on net taxable income after deductions. Employees are automatically in the IRPF system; self-employed small earners typically choose Monotributo.
What are the 2026 Monotributo categories and revenue limits?
Monotributo categories A through K are defined by annual gross revenues. Category A covers up to approximately ARS 7.8M/year for services and ARS 9.0M for commerce/industry. Categories scale up to K (the highest). Each category has a fixed monthly payment covering income tax, social security and health insurance components. The exact amounts are updated annually by AFIP based on inflation adjustments.
How is Argentina social security calculated for employees?
For employees under the IRPF regime, social security (aportes) is calculated at 17% of gross salary: 11% goes to SIPA (retirement fund), 3% to the health fund (PAMI), and 3% to the obra social. The employer contributes an additional 23%. For Monotributo, contributions are a fixed monthly amount per category, covering both retirement and basic healthcare.
What is the personal exemption (mínimo no imponible) for IRPF in 2026?
The annual non-taxable minimum (Mínimo No Imponible or MNI) is updated by AFIP periodically. For 2026 it is estimated at approximately ARS 3,091,035 annually (subject to AFIP resolution). Dependents such as a non-working spouse (ARS 2,908,393) and children (ARS 1,454,196 each) further reduce taxable income. These values are inflation-adjusted quarterly by the Coeficiente de Actualización published by AFIP.
Do Argentine export services (trabajo remoto) get special tax treatment?
Yes. Registered remote workers and IT/digital service exporters (under the Ley de Economía del Conocimiento or Monotributo Tech) may qualify for reduced Monotributo fees, partial Social Security exemptions, and access to CEDIN accounts to receive USD earnings. Export revenues are generally collected at a preferential exchange rate (the "dólar exportación"). The program provides a 70% cost reduction on Monotributo social components for qualifying export services.