Argentine provinces implement changes to Gross Income tax regulations

The province of Misiones has implemented a tax regime requiring advance payments of Gross Income tax upon the physical entry of goods into its territory. The Agencia Tributaria Misiones applies different rates based on taxpayer status: 4.5% for non-registered subjects, 3.31% for registered taxpayers, and 2.85% for those with high compliance levels. This mechanism has sparked debate regarding whether taxing the movement of goods before a sale occurs impacts working capital or creates fiscal borders.

In Santa Fe, the provincial government has increased the monthly cap for companies to recover Gross Income tax credit balances. Through Resolution 213/2026, the Administration Provincial de Impuestos (API) raised the maximum refundable amount from 10 million to 15 million pesos per month. This digital process allows taxpayers to receive accumulated funds directly into their bank accounts. Since the program's inception in April 2025, the province has reintegrated over 11 billion pesos to thousands of taxpayers.