On 2 October 2026, the Argentine Congress enacted amendments to the Income Tax Law (Ley de Impuesto a las Ganancias) affecting retirees and pensioners for the 2026 fiscal year. The changes modify the non-taxable minimum (mínimo no imponible), adjust deduction thresholds for medical expenses, and introduce a streamlined process for taxpayers who have previously filed claims regarding excessive withholding. The resolution, published in the Official Gazette via General Resolution 5,587/2026, aims to alleviate the tax burden on fixed-income retirees while ensuring administrative efficiency for the tax authority (AFIP).
Key Takeaways
- Revised Exemption Thresholds: The non-taxable minimum for pensioners has been increased by 28% to ARS 1,450,000 annually, with automatic quarterly adjustments linked to the RIPTE wage index.
- Claimant Fast-Track: Taxpayers with pending administrative or judicial claims as of 31 December 2025 can now request expedited resolution through a new digital portal, reducing processing time from 180 to 60 business days.
- Withholding Adjustments: Pension fund administrators (AFJPs and ANSES) must update withholding algorithms by November 2026 to reflect the new brackets, ensuring correct net payments from January 2027.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement