Argentina's ARCA extends 2025 Income Tax filing deadline

The Argentine Tax Agency (ARCA) has issued General Resolution 5898/2026, extending the deadline for filing 2025 Income Tax returns for individuals and undivided estates to October 13, 2026. This marks the fourth extension for this tax period, following previous deadlines of July 27 and September 22. ARCA stated the move is for “tax administration reasons” to facilitate compliance.

The extension applies to both the general tax regime and the Simplified Income Tax Regime. However, the new deadline only applies to the filing of the tax return; the deadline for paying the resulting balance remains unchanged from July 27, 2026. Additionally, the first and second installments for the 2026 fiscal year are not postponed, with the first installment due on September 24, 2026.

This administrative shift follows the Senate's approval of the “Inocencia Fiscal II” law, which aims to encourage the integration of undeclared dollars into the formal financial system. The law expands the scope of the Simplified Income Tax Regime but strictly prohibits public officials, including the President, judges, and legislators, from accessing its benefits.