New Deadlines for Argentina's Income Tax

For foreigners navigating the Argentine tax system, understanding local deadlines is crucial. The Agencia de Recaudación y Control Aduanero (ARCA), which functions similarly to the IRS in the United States, has officially granted taxpayers more time to organize their finances. Through General Resolution 5876/2026, published in the Official Gazette on July 20, 2026, the tax authority extended the deadline for filing the Income Tax (Impuesto a las Ganancias) affidavit.

This measure applies to individuals and undivided estates (sucesiones indivisas), covering both those under the general regime and those adhering to the Simplified Affidavit Regime. This decision responds to requests from professional associations of economic sciences, who asked for more time to prepare declarations accurately following a meeting with Economy Minister Luis Caputo.

Postponement of the First 2026 Advance Payment

In Argentina, advance tax payments (anticipos) are calculated based on the tax determined in the previous period. Because the filing deadline was moved, ARCA also reorganized the calendar for the first advance payment of the 2026 fiscal period, originally due in August. The new deadlines, determined by the last digit of the taxpayer's CUIT (Clave Única de Identificación Tributaria, Argentina's tax ID), are:

Personal Wealth Tax and the Fiscal Innocence Law

Regarding the Personal Wealth Tax (Bienes Personales), an annual tax on personal assets held by individuals in Argentina, the government decided to keep the calendar unchanged. Therefore, both the filing of the affidavit and the payment of the balance for the 2025 fiscal period are due by July 27 inclusive.

This extension occurs within the context of expectations that Congress will advance the new Fiscal Innocence Law (Ley de Inocencia Fiscal). So far, more than 330,000 taxpayers have joined the Simplified Income Tax Regime, an initiative designed to encourage the declaration of undeclared US dollars (often referred to locally as money kept 'under the mattress') by offering benefits such as the presumption of accuracy and the liberating effect of payment.