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2 clusters · 2 sources · 26 days · First seen · Last updated
Argentine provincial Gross Income tax changes
Overview
In Misiones, the provincial government reduced the Gross Income Tax rate for registered professionals from 5% to 3.5% through Resolution No. 1009. This measure, developed with the Federation of Professional Colleges and Councils of Misiones, took effect with the October 2026 advance payment.
By November 2026, Misiones implemented a new regime requiring advance Gross Income tax payments upon the physical entry of goods into the province. The Agencia Tributaria Misiones applies varying rates based on taxpayer status, ranging from 2.85% for high compliance levels to 4.5% for non-registered subjects. This policy has prompted debate regarding its impact on working capital and the potential creation of fiscal borders.
Simultaneously, Santa Fe increased the monthly cap for companies to recover Gross Income tax credit balances. Under Resolution 213/2026, the Administration Provincial de Impuestos raised the maximum refundable amount from 10 million to 15 million pesos per month.
Entities
Administración Provincial de Impuestos · Government of Misiones · Argentina · Federation of Professional Colleges and Councils of Misiones · Agencia Tributaria Misiones
Timeline
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[BUSINESS] 2 sourcesArgentine provinces implement changes to Gross Income tax regulations
Misiones requires advance Gross Income tax payments on goods entering its territory, while Santa Fe increases the monthly limit for tax credit refunds to 15 million pesos.
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[BUSINESS] 2 sourcesMisiones reduces Gross Income Tax for registered professionals
Misiones has announced a reduction in the Gross Income Tax rate for registered professionals from 5% to 3.5%, effective October 2026, as part of a provincial fiscal relief initiative.
Sources
internetimage.it · on24.com.ar