As of 7 October 2026, the province of La Rioja has enacted an extraordinary surcharge on the Ingresos Brutos (Gross Income) tax through Decree No. 1245/2026, published in the Official Gazette. The measure aims to bolster provincial finances amid declining federal revenue sharing and rising expenditures. The surcharge applies a progressive rate structure ranging from 0.5% to 1.5% on gross revenues exceeding ARS 500 million annually, targeting large corporations and high-income professionals. The regulation enters into force on 1 November 2026 and applies to fiscal periods commencing on or after that date. Taxpayers must file a sworn declaration and make monthly advance payments starting December 2026. The decree was ratified by the provincial legislature under Law 10.421, which grants the executive branch emergency fiscal powers for a 24-month period.
Key Takeaways
- Progressive Surcharge Rates: The extraordinary contribution applies a tiered rate: 0.5% for annual gross income between ARS 500 million and ARS 1 billion; 1% for income between ARS 1 billion and ARS 5 billion; and 1.5% for income exceeding ARS 5 billion. This structure ensures larger entities bear a proportionally higher burden while exempting small and medium enterprises below the threshold.
- Revenue Target and Allocation: The provincial government projects to collect approximately ARS 45 billion in the first fiscal year, earmarked for infrastructure, health, and education programs. The decree includes a sunset clause requiring legislative renewal after 24 months, with a mandatory impact assessment report due to the legislature by September 2028.
- Compliance and Enforcement: The tax administration (Administración Provincial de Impuestos) will integrate the surcharge into the existing Ingresos Brutos filing system. Non-compliance penalties include fines of up to 200% of the omitted amount and potential suspension from provincial supplier registries. A dedicated digital portal for surcharge calculation and payment will launch on 15 October 2026.
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