Argentina (AR)
Argentina is South America's second-largest country — a land of European-influenced culture, world-class wine, legendary beef, breathtaking landscapes from Patagonia to the Andes, and one of the most vibrant expat communities in Latin America.
2026 Annual Changes — Argentina
Updated thresholds, benefits, and regulatory changes effective this year.
Argentina updates many financial and regulatory thresholds throughout the year — not just annually — due to high inflation. The most important recurring changes for expats are: Monotributo category thresholds (updated quarterly), Salario Mínimo Vital y Móvil (minimum wage, updated periodically), ANSeS family benefit amounts (updated quarterly), and ARCA income tax brackets (adjusted periodically for inflation). Unlike Germany's predictable January 1st updates, Argentine changes can occur at any point in the year. This page tracks key 2026 values and highlights the most important recent changes. Always verify current figures at arca.gob.ar, anses.gob.ar, and trabajo.gob.ar.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Salario Mínimo Vital y Móvil (SMVM — Minimum Wage) Minimum wage updated by the Consejo Nacional del Empleo. Updated periodically — may be adjusted multiple times during 2026. | ARS 341,000/month (January 2026); scheduled increases: ARS 352,400 (March 2026); ARS 376,600 (August 2026). Most employees covered by sector-specific CCTs (collective bargaining agreements) with higher minimums. Verify current rate at trabajo.gob.ar. | ARS 234,315/month (December 2024) | Updated by resolution — multiple dates in 2026. Check trabajo.gob.ar (Secretaría de Trabajo, Ministerio de Capital Humano) for current rate. |
| Monotributo — Category Thresholds Monotributo category income ceilings and cuota (monthly payment) amounts updated quarterly for inflation. | Category A (lowest): billing limit approximately ARS 4,500,000/year; cuota approx. ARS 25,000/month. Category H (highest for services): billing limit approximately ARS 75,000,000/year; cuota approx. ARS 120,000/month. Verify current thresholds at arca.gob.ar — these change quarterly. | Previous year thresholds were lower in nominal ARS — all categories adjusted upward with RIPTE index. | Quarterly adjustments (January, April, July, October each year) |
| Impuesto a las Ganancias (Income Tax) — Non-Taxable Minimum The Mínimo No Imponible (MNI — personal tax-free threshold for employees) is updated periodically. | Approximately ARS 2,500,000–3,500,000/month gross (2026 — varies with each legislative update). Workers below this threshold pay no Ganancias. | MNI has been frequently revised — the threshold was raised significantly in 2024 reforms. | Updated by ARCA Resolution throughout the year — verify at arca.gob.ar |
| ANSeS — Asignaciones Familiares (Family Allowances) Family allowance amounts updated quarterly (March, June, September, December) by ANSeS resolution tracking the "Ley de Movilidad." | Asignación por Hijo: approximately ARS 50,000–90,000/month (varies by income level and family composition). Asignación Prenatal: same as child allowance. AUH: approximately ARS 60,000–80,000/month per child. | All amounts lower in nominal terms — adjusted for inflation each quarter. | March, June, September, December each year — check anses.gob.ar for exact dates. |
| ANSeS — Haber Mínimo (Minimum Pension) Minimum pension amount adjusted quarterly by the Ley de Movilidad Previsional index. | Approximately ARS 300,000–550,000/month (varies through 2026 with quarterly adjustments) | ARS 228,746/month (minimum, December 2024) | Quarterly adjustments — March, June, September, December |
| IVA (VAT) — Standard Rate Standard IVA rate unchanged. | 21% standard rate; 10.5% reduced rate (some food, medicines, construction materials); 0% (basic food basket — canasta básica) | 21% / 10.5% / 0% — unchanged | No change in 2026 |
| Bienes Personales (Wealth Tax) — Thresholds Tax-free threshold (MNI for Bienes Personales) and rates adjusted for inflation annually. | Tax-free threshold approximately ARS 15,000,000–25,000,000 (primary residence always exempt). Rates 0.5%–2.25% on amounts above threshold for resident taxpayers. | Threshold was lower in nominal terms — adjusted for inflation. | 1 January 2026 |
| Dólar Tipo de Cambio — Exchange Rate Policy Argentina's exchange rate policy: as of 2025–2026, under President Milei, a crawling peg (micro-devaluación) system was in place. Monitor developments — exchange rate policy is one of the most volatile aspects of Argentine economics. | Official USD/ARS rate: verify at bcra.gob.ar. Blue/informal rate: higher than official — check informal sources. MEP rate (legal): intermediate rate accessible through broker platforms. | Multiple significant devaluations in 2023–2024 (dólar soja, dólar Milei, etc.) | Ongoing — BCRA policy subject to change. |
| Obra Social — Employee Contribution Obra social contributions are a fixed percentage of salary — rates unchanged but amounts increase with inflation-driven salary increases. | Employee: 3% of gross salary to obra social + 3% INSSJP. Employer: 6% + 1.5% INSSJP. | Same percentage rates — unchanged. Amounts rise proportionally with salary. | 1 January 2026 |
| SIPA Pension — Contribution Rate SIPA contribution rates unchanged. | Employee: 11% of gross salary. Employer: 16% of gross salary. Self-employed Monotributistas: pay via cuota Monotributo (fixed amount per category). | 11% employee / 16% employer — unchanged for several years. | No change in 2026 |
| ART (Workers' Compensation) — Premium Rates ART premium rates are negotiated annually between insurers and SART (Superintendencia de Riesgos del Trabajo). Vary by industry risk category. | Typically 2.5–5% of payroll for most industries. Contact your ART provider for 2026 rate. | Similar range, adjusted for actuarial factors. | Usually renewed annually — varies by ART provider and industry. |
| Buenos Aires City ABL (Property Tax) ABL (Alumbrado, Barrido y Limpieza — Buenos Aires City property tax) updated annually by AGIP. | Updated by AGIP resolution — typically announced in January–February. Increases in line with inflation. Check agip.gob.ar for your property's updated cuota. | Lower in nominal ARS — significant nominal increase in 2026 tracking inflation. | January 2026 — new annual schedule |
| Rental Market — Post-DNU Deregulation Since Decreto 70/2023 (Milei DNU), rental markets are fully deregulated. Monitor market trends via Zonaprop and Argenprop for current USD rental prices in Buenos Aires neighbourhoods. | Palermo 1BR furnished: USD 700–1,500/month. Belgrano 1BR: USD 600–1,200/month. Microcentro/San Telmo: USD 500–900/month (all 2026 approximate). | Pre-2024: peso-indexed contracts — now largely replaced by USD contracts. | Ongoing since 2023 deregulation |
| AFIP — Digital Invoice (Factura Electrónica) Requirements AFIP continues expanding mandatory factura electrónica (digital invoice) requirements to more taxpayer categories. | All Monotributistas must issue facturas electrónicas via ARCA portal (arca.gob.ar, formerly afip.gob.ar). New QR code billing system (Comprobante en Línea) expanding in 2026. | Paper invoices permitted for some categories previously. | Progressive rollout throughout 2026 — verify your category at afip.gob.ar |
January Checklist
Actions to take each January when new rates take effect.
- 1
Check your Monotributo category — recategorización is due twice yearly (January and July). If your billing exceeded your current category's limit, you must upgrade. Log in at arca.gob.ar.
- 2
Verify the new SMVM (minimum wage) if you employ staff — ensure salaries are at or above the new minimum.
- 3
Check ANSeS for the updated family allowance amounts for the first quarter — if you receive asignaciones familiares, the January payment should reflect Q1 2026 rates.
- 4
Review your prepaga (health insurance) costs — prepagas adjust annually in January (RIPTE index). Expect a significant nominal increase.
- 5
Check your rental contract — if indexed to CER or another index, verify the January adjustment. If USD-denominated, confirm the new rent amount with your landlord.
- 6
Review your Argentine bank account and Mercado Pago balances — the January devaluation risk is real. Minimise ARS cash holdings beyond immediate needs.
- 7
If you are a Monotributista, pay your January cuota by the due date (usually the 20th of each month). Late payment adds recargos (surcharges). Use arca.gob.ar.
- 8
Check your Bienes Personales declaration deadline — for fiscal year 2025, the deadline is typically June 2026. Prepare your asset inventory in January.
- 9
Verify your ABL (Buenos Aires property tax) for 2026 at agip.gob.ar if you own property in CABA.
- 10
Update your emergency ARS cash reserve — with inflation, the amount that constitutes a meaningful emergency fund increases each January.
- 11
If your income tax situation changed in 2025 (salary increase, new income sources), consult your contador about adjusting monthly Ganancias deductions for 2026.
Where to Track Annual Changes
-
ARCA (formerly AFIP) — arca.gob.ar — Monotributo thresholds, income tax, IVA, Bienes Personales, factura electrónica
-
ANSeS — anses.gob.ar — family allowances, pension amounts, AUH, unemployment benefits
-
BCRA — bcra.gob.ar — exchange rates, financial system regulations
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Secretaría de Trabajo (Ministerio de Capital Humano) — trabajo.gob.ar — minimum wage, labour law updates
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AGIP (Buenos Aires City) — agip.gob.ar — ABL, local taxes
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ARBA (Buenos Aires Province) — arba.gov.ar — provincial taxes
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Secretaría de Comercio — argentina.gob.ar — price indexes, consumer protection
-
Infobae and Clarín economic sections — good daily tracking of peso/dollar rates and economic policy
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Expats in Buenos Aires (Facebook group) — real-time community information on regulatory changes affecting expats
All values are 2026 estimates. Argentina's high inflation means that ARS amounts can become significantly out of date within months. USD-equivalent amounts are more stable benchmarks for comparison purposes. This page is updated periodically — always verify critical financial figures directly at official government sources (arca.gob.ar, anses.gob.ar) before making decisions. For tax and compliance matters, consult a registered contador (accountant) registered with FACPCE or CPCE.
Annual Changes
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