Tablas Impuesto 4ta Categoría
Período Fiscal 2026Deducciones Personales — Art. 30
1er semestre (enero a junio)
| Concepto | Valor Anual | Incremento Mensual |
|---|---|---|
| Ganancia no imponible (art. 30 inc. a) | $5,151,802.50 | $429,316.88 |
| Deducción especial (art. 30 inc. c, ap. 2) | $24,728,652.02 | $2,060,721.00 |
| Carga de familia: cónyuge | $4,851,964.66 | $404,330.39 |
| Carga de familia: hijo/a | $2,446,863.48 | $203,905.29 |
2do semestre (julio a diciembre)
| Concepto | Valor Anual | Incremento Mensual |
|---|---|---|
| Ganancia no imponible (art. 30 inc. a) | $5,585,736.93 | $501,639.28 |
| Deducción especial (art. 30 inc. c, ap. 2) | $26,811,537.29 | $2,407,868.55 |
| Carga de familia: cónyuge | $5,260,643.86 | $472,443.59 |
| Carga de familia: hijo/a | $2,652,961.90 | $238,255.03 |
El incremento mensual del 2do semestre es mayor que el anual dividido 12: lo acumulado
a junio no se recalcula, y la diferencia hasta el nuevo valor anual se reparte entre
julio y diciembre (tablas de importes acumulados de ARCA).
Escala Progresiva — Art. 94
1er semestre (enero a junio)
| Piso Anual | Cargo Fijo Anual | Alícuota % | Piso Incremento Mensual | Fijo Incremento Mensual |
|---|---|---|---|---|
| $0.00 | $0.00 | 5% | $0.00 | $0.00 |
| $2,000,030.09 | $100,001.50 | 9% | $166,669.17 | $8,333.46 |
| $4,000,060.17 | $280,004.21 | 12% | $333,338.35 | $23,333.68 |
| $6,000,090.26 | $520,007.82 | 15% | $500,007.52 | $43,333.99 |
| $9,000,135.40 | $970,014.59 | 19% | $750,011.28 | $80,834.55 |
| $18,000,270.80 | $2,680,040.32 | 23% | $1,500,022.57 | $223,336.69 |
| $27,000,406.20 | $4,750,071.46 | 27% | $2,250,033.85 | $395,839.29 |
| $40,500,609.30 | $8,395,126.30 | 31% | $3,375,050.77 | $699,593.86 |
| $60,750,913.96 | $14,672,720.74 | 35% | $5,062,576.16 | $1,222,726.73 |
2do semestre (julio a diciembre)
| Piso Anual | Cargo Fijo Anual | Alícuota % | Piso Incremento Mensual | Fijo Incremento Mensual |
|---|---|---|---|---|
| $0.00 | $0.00 | 5% | $0.00 | $0.00 |
| $2,168,491.89 | $108,424.59 | 9% | $194,746.14 | $9,737.31 |
| $4,336,983.77 | $303,588.86 | 12% | $389,492.28 | $27,264.46 |
| $6,505,475.65 | $563,807.89 | 15% | $584,238.42 | $50,634.00 |
| $9,758,213.49 | $1,051,718.57 | 19% | $876,357.63 | $94,451.88 |
| $19,516,426.99 | $2,905,779.13 | 23% | $1,752,715.26 | $260,959.83 |
| $29,274,640.48 | $5,150,168.23 | 27% | $2,629,072.90 | $462,522.08 |
| $43,911,960.73 | $9,102,244.70 | 31% | $3,943,609.35 | $817,446.92 |
| $65,867,941.10 | $15,908,598.62 | 35% | $5,915,414.02 | $1,428,706.38 |
Tope SIPA (aportes) — por mes
| Mes | Tope Mensual |
|---|---|
| Enero | $3,823,372.94 |
| Febrero | $3,932,339.08 |
| Marzo | $4,045,590.45 |
| Abril | $4,162,912.57 |
| Mayo | $4,303,619.01 |
| Junio | $4,414,652.38 |
| Julio | $4,509,567.41 |
| Agosto | $4,594,798.23 |