Argentina extends income tax declaration deadline to August 27, payment due July 27

Argentina's tax authority, ARCA, has granted taxpayers an extension for submitting their income tax declarations for the 2025 fiscal year, pushing the deadline to August 27. This move, published in the Official Gazette via General Resolution 5876, responds to requests from accountants seeking to encourage greater adherence to the Simplified Income Tax Regime.

Despite the extended declaration period, the government has decided to keep the payment deadline for the tax balance unchanged at July 27. This decision aims to prevent any impact on state revenue, which experienced a fiscal deficit in June due to holiday bonuses and previous tax payment postponements. Sebastián Domínguez, CEO of SDC Asesores Tributarios, noted that the separation of these dates prioritizes fiscal balance over administrative convenience for taxpayers, as income tax is a shared revenue source affecting national, provincial, and Buenos Aires City finances.

The extension also applies to the first advance payment for the 2026 fiscal year, now due in September instead of August. Specific dates are staggered based on taxpayer identification numbers (CUITs). However, the deadlines for the Personal Assets tax declaration and payment for the 2025 fiscal year remain unchanged, both set for July 27.

ARCA reported that over 330,000 taxpayers have joined the Simplified Income Tax Regime, with a significant increase in the last month. Of these, 170,115 have submitted their declarations, while approximately 99,000 remain in draft status. The government highlighted the "strong impulse" in the adoption of this simplified regime.

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The dissociation between both dates responds to a decision by ARCA not to extend the tax payment. Given that Income Tax is a shared tax, any extension of the payment deadline impacts not only national coffers but also the finances of the provinces and the City of Buenos Aires.