How does the Ganancias scale work?

It is a progressive table (Art. 94 of the income tax law) with nine bands. Each band has a fixed cumulative amount plus a marginal rate on the excess over its lower bound, rising from 5% to a top rate of 35%.

MNI stands for the ganancia no imponible (non-taxable minimum) combined here with the deducción especial for employees. These are subtracted from gross income before the scale applies, and AFIP updates the amounts each period.

Why is there a base unit B input?

AFIP re-indexes the band thresholds frequently for inflation. Rather than hardcode amounts that go stale, the bands are expressed as multiples of a base unit B (at 1B, 2B, 3B, 4B, 6B, 8B and 12B). Set B to match the current published table.

Does this include the cedular tax on capital gains?

No. The cedular tax on certain financial and capital gains, introduced in 2018, is a separate schedular regime. This calculator covers employment income under the general progressive scale only.

Is my income data sent anywhere?

No. All calculations run in your browser, so your salary figures never leave your device.

Argentina Ganancias Income Tax Calculator

Argentina’s Impuesto a las Ganancias is the progressive income tax that applies to employees once their income exceeds the non-taxable minimum. Because Argentina re-indexes the thresholds frequently for inflation, the shape of the scale is fixed by law (Art. 94) while the band amounts move each period. This calculator keeps the legal structure exact and lets you set a base unit so the bands track the current AFIP table.

How it works

The calculation runs in two stages:

Net taxable income — subtract the non-taxable minimum and special deduction (MNI) and any other deductions from gross income, floored at zero.
Art. 94 scale — apply the progressive table. Each band charges a fixed cumulative amount plus a marginal rate on the excess over its lower bound. The marginal rates are:

5%, 9%, 12%, 15%, 19%, 23%, 27%, 31%, 35%

with band lower bounds at 0, 1B, 2B, 3B, 4B, 6B, 8B and 12B, where B is the adjustable base unit. The tool derives each band’s fixed amount from the lower bands automatically, so the marginal scale is internally consistent.

Example

Suppose net taxable income is 2.5 × B. It falls in the third band (rate 12%, lower bound 2B). The tax is the cumulative fixed amount accrued through the first two bands plus 12% of 0.5 × B. Raising income into a higher band only taxes the new excess at that band’s rate — the lower portions keep their lower rates, which is why the effective rate is always below the marginal rate.

Set the base B and MNI to the current AFIP figures for an accurate result. The cedular tax on capital gains is separate. Everything runs locally — your figures never leave your device.