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Income tax: personal deductions and current bracket schedule
How much you can deduct before the tax is calculated, and what rate applies to what's left. The two tables that determine how much income tax an employee, an Autónomos taxpayer, or a professional pays.
Figures in effect July–December 2026
In short
- Non-taxable minimum: $5,585,736.93 per semester (Jul–Dec 2026), plus deductions for spouse, children, and a special allowance.
- Progressive 9-bracket schedule, from 5% to 35% of net taxable income.
- Figures update every six months based on the prior semester's CPI.
Article 30
Personal deductions
These are the amounts — accumulated for the full semester — subtracted from gross income before any rate is applied. They're updated every six months based on the prior semester's CPI.
| Item | Semiannual amount |
|---|---|
| Non-taxable minimum | $ 5,585,736.93 |
| Spouse or domestic partner | $ 5,260,643.86 |
| Per child | $ 2,652,961.90 |
| Child unable to work | $ 5,305,923.78 |
| Special deduction — employees and retirees | $ 19,550,079.27 |
| Special deduction — newly registered professionals and entrepreneurs | $ 22,342,947.74 |
| Special deduction — other Autónomos (category 3) | $ 26,811,537.29 |
Article 94
Bracket schedule
Once deductions are subtracted, what's left — net taxable income — is taxed under this progressive bracket schedule: the higher the income, the higher the marginal rate on the amount within each bracket.
| From | To | Pay | Plus | On the excess over |
|---|---|---|---|---|
| $ 0 | $ 2,168,491.89 | $ 0 | 5% | $ 0 |
| $ 2,168,491.89 | $ 4,336,983.77 | $ 108,424.59 | 9% | $ 2,168,491.89 |
| $ 4,336,983.77 | $ 6,505,475.65 | $ 303,588.86 | 12% | $ 4,336,983.77 |
| $ 6,505,475.65 | $ 9,758,213.49 | $ 563,807.89 | 15% | $ 6,505,475.65 |
| $ 9,758,213.49 | $ 19,516,426.99 | $ 1,051,718.57 | 19% | $ 9,758,213.49 |
| $ 19,516,426.99 | $ 29,274,640.48 | $ 2,905,779.13 | 23% | $ 19,516,426.99 |
| $ 29,274,640.48 | $ 43,911,960.73 | $ 5,150,168.23 | 27% | $ 29,274,640.48 |
| $ 43,911,960.73 | $ 65,867,941.10 | $ 9,102,244.70 | 31% | $ 43,911,960.73 |
| $ 65,867,941.10 | and above | $ 15,908,598.62 | 35% | $ 65,867,941.10 |
The mechanism
How you get to the tax owed
For an employee, that's gross pay for the period. For an Autónomos taxpayer or professional, it's income minus the expenses necessary to earn it.
Pension, health coverage, and union dues if applicable. What's left is net income.
Non-taxable minimum, special deduction, and family allowances — spouse and children — as applicable, using the table above. The result is net taxable income.
Find which bracket the net taxable income falls into and add that bracket's fixed amount plus the percentage on the excess. That total is the tax determined for the period.
Frequently Asked Questions
Why does my pay slip show a different income-tax withholding every month?
Because the withholding is calculated on the year's cumulative income, not each month in isolation. A 13th-month payment (aguinaldo), overtime, or a bonus can push you into a higher bracket that particular month, and the following month the calculation resets. It's normal for it to vary.
I'm on Monotributo. Does this table apply to me?
No. Monotributo replaces income tax, VAT, and pension contributions with a single fixed fee. This table is for those outside Monotributo: employees, Autónomos taxpayers registered as Responsables Inscriptos, and companies. See our Monotributo categories guide.
Can I deduct my rent or health-insurance premium?
Yes, additional deductions exist for primary-residence rent, health-insurance premiums, medical fees, life insurance, and donations, among others, each with its own caps and requirements. They're not in this table because they aren't fixed: they depend on what you actually spent and can document.
What's the difference between the three "special deductions" in the table?
They cover different situations: the first is for employees and retirees; the second, higher one, is a benefit for newly registered professionals or entrepreneurs; the third is for the rest of category-3 Autónomos taxpayers. Only one applies, based on your situation.
Not sure how much you'll be withheld this semester?
We review your situation and project your withholding before it shows up on your pay slip. No obligation.