Provincial tax · Argentina

Ingresos Brutos in Argentina: understand which jurisdiction applies

Ingresos Brutos is a provincial gross income tax. Rules, registration routes and simplified regimes vary by jurisdiction.

Interactive orientation

Locate the relevant jurisdiction

01 · Definition

Ingresos Brutos is a provincial gross income tax. Rules, registration routes and simplified regimes vary by jurisdiction.

It is separate from national Monotributo unless an applicable unified arrangement connects them.

02 · Jurisdiction

Argentina has 24 tax jurisdictions for this regime. Tax domicile, where activity occurs and where revenue is obtained can affect the route.

03 · Integration

ARCA currently lists CABA and 13 provinces in the unified system. It can combine national, provincial and qualifying municipal components.

04 · Multi-jurisdiction

Activity spanning more than one jurisdiction may make Convenio Multilateral relevant. The orientation tool does not determine a registration duty.

05 · Documents

The correct certificate depends on whether you are local to CABA, Buenos Aires Province, another province, or registered under Convenio Multilateral.