The semiannual update of the Income Tax for employees is already in effect nationwide, according to ARCA. The adjustment was 15.10%, aligned with inflation for the first half of the year.
With this update, it is already known who will pay Income Tax in November 2025 and from which income levels the monthly withholding will apply, providing relief for those who have not received significant salary increases.
Placa de la Agencia de Recaudación y Control Aduanero.
Income Tax: new deductions in effect
Tax specialist Marcos Felice detailed in the Accountant's Blog the values for the July-December 2025 period:
Non-taxable income: $4,211,886.94
Spouse: $3,966,752.72
Child: $2,000,447.87
Child with disability: $4,000,895.74
Special deduction: $20,217,057.35
The final annual values have also been updated and will apply in the 2025 settlement.
El proceso para pedir el prestamo de Mercado Pago
From what salary is Income Tax paid in November 2025?
With the adjusted withholdings, the salary threshold for taxation is as follows:
Single with no children: $2,360,180 net / $2,843,590 gross
Married with 2 children: $3,129,967 net / $3,771,045 gross
Single with 1 child: $2,553,451 net / $3,076,447 gross
Those with salaries below these amounts will not pay Income Tax in November.
Agencia de Recaudación y Control Aduanero (ARCA).
Impact on withholdings
According to Felice, there are cases that will stop being taxed and others where the monthly deduction decreases:
$5,000,000 gross (single): withholding decreases from $617,700 to $487,600
$2,500,000 gross: stops paying
$3,000,000 gross (married with 2 children): stops being taxed
Settlement and refund in 2026
In April or May 2026, the final deductions will be applied. If there were excess withholdings, the employer must refund the surplus.
In practice, the employee advances part of the tax and it is only regularized the following year.
ARCA Monotax: installments and caps for November
The values for the ARCA Monotax have also been updated. The monthly installments will range from:
Category A: $37,085.74
Category K: $1,208,890.60
Se prevé una inflación moderada para noviembre
The billing caps range from $8,992,597.87 in A to $94,805,682.90 in K.
