Argentina: Amendments to income tax advance payment regime and installment regime
Company payments reduced from ten to nine annual installments.
The Argentine tax authority (ARCA) announced amendments to the income tax advance payment regime through General Resolution 5685/2025, reducing company payments to nine (from 10) annual installments of 11.11% each—effective for business years ending December 2025. For individuals, changes apply from the 2026 tax period, with optional application for 2025. Micro, small, and medium enterprises continue with ten payments at 10% each.
In addition, General Resolution 5688 (published May 7, 2025, and effective May 6, 2025) amends the installment regime to regularize tax losses. Access to the regime requires waiving reimbursement rights under article 81 of Law 11,683, withdrawing ongoing litigation, and relinquishing new claims related to tax periods and amounts, as per chapter J of General Resolution 5321.
For more information, contact a KPMG tax professional in Argentina:
Agostina Beatriz Bermudez | agostinabeatrizbermu@kpmg.com.ar