Argentina’s tax authorities have granted an additional extension until August 27, 2026, for individuals and undivided estates to file their 2025 income tax returns. The authorities have also extended the deadline for the first advance payment of 2026 income tax.1
WHY THIS MATTERS
These changes provide additional time for individuals and undivided estates to file their 2025 annual income tax return and defer the cash outflow associated with the first 2026 income tax advance payment. This may ease short-term liquidity pressures for affected taxpayers.
The extension appears to be linked to the proposed expansion of the Simplified Income Tax Regime currently under congressional consideration. If enacted, the changes could allow a broader group of taxpayers to opt into the simplified regime for tax year 2025, potentially affecting the type of return to be filed after the July payment has been made.
Key Highlights
Extension of 2025 income tax return filing deadline
For individuals and undivided estates covered by General Resolution No. 5.692 (General Regime and Simplified Regime), the new deadline for filing the income tax return for the 2025 tax period is August 27, 2026 (single filing date, irrespective of CUIT termination). This date replaces previously established filing deadlines (including those under prior General Resolutions).
The deadline to pay the balances of income tax remains July 27, 2026.
Extension of first advance payment for 2026 income tax
The resolution also extends the due dates for the first advance tax payment for income tax, period 2026 (originally scheduled for August 2026). The new due date depends on the taxpayer’s CUIT (Tax ID):
- CUIT ending in 0, 1, 2, 3: new due date September 14, 2026;
- CUIT ending in 4, 5, 6: new due date September 15, 2026;
- CUIT ending in 7, 8, 9: new due date September 16, 2026.
These changes are designed to ensure that the first 2026 advance payment is calculated and paid after taxpayers have had sufficient time to file their 2025 income tax under the extended deadlines and confirm the final tax liabilities on which advance payments are typically based.
Background and Expected Legislative Changes
- The extension appears to be primarily linked to the proposed expansion of the Simplified Income Tax Regime currently under congressional consideration. According to statements made by the tax authorities, the government intends to promote legislative changes that would remove the existing income and net worth thresholds for access to the regime, potentially allowing a significantly larger number of taxpayers to qualify for tax year 2025.
- By extending the filing deadline while keeping the payment due date unchanged, taxpayers will have additional time to determine whether they may become eligible for the simplified regime in case the proposed changes are approved. This would allow taxpayers to complete the required tax payment in July and subsequently assess the appropriate filing method before submitting their annual return in August.
- The extension of the first 2026 income tax advance payment also appears intended to align advance payment calculations with the final tax position resulting from the 2025 filing process, particularly if the proposed legislative changes affect how taxpayers report their income tax obligations.
- While the proposed reforms remain subject to congressional approval, the extensions introduced by the resolution provide additional flexibility for both taxpayers and the tax administration while the legislative process moves forward.
KPMG INSIGHTS
KPMG in Argentina states that:
The extensions provide taxpayers with additional time to complete their 2025 income tax compliance obligations and defer the first 2026 income tax advance payment. This additional time may be particularly relevant for taxpayers with multiple income sources, foreign assets, or complex reporting requirements.
Given the revised filing and advance-payment deadlines, employers with mobile employees and individuals with investments or assets in Argentina might wish to consider:
- Taxpayers could review their compliance calendars, confirm that income and asset information is complete, and assess any cash flow implications arising from the revised deadlines.
- Employers with globally mobile employees could evaluate the impact on tax equalization calculations, payroll withholding, and reporting obligations, and assignment-related tax calendars in light of the updated deadlines.
- Taxpayers who may benefit from the proposed legislative changes could closely monitor further developments.
- Taxpayers may wish to note that the income tax payment deadline remains unchanged, and that wealth tax filing and payment deadlines are not affected by this latest extension.
- Employers and affected stakeholders could consider proactive planning and timely communication with affected individuals to help reduce compliance risks as the extended deadlines approach.
KPMG in Argentina (see Contacts section) is available to review specific cases and help identify opportunities to leverage these incentives while adhering to full compliance with local regulations.
ENDNOTE:
1 Red de Boletines Oficiales (in Spanish), “Resolución General 5876/2026,” published on July 20, 2026.
Contacts
Disclaimer
The information contained in this newsletter was submitted by the KPMG International member firm in Argentina.
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