This is a tax reduction that affects both Gross Income and rural and urban property taxes
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Governor Martín Llaryora announced the "2026 Historic Tax Reduction Plan", aimed at alleviating the tax burden for Córdoba residents and strengthening the provincial economy.
Through his X account, the governor highlighted the effort of citizens who "cut expenses, kept their businesses running, and produced without giving up." According to his statement, that sacrifice inspired the Government to present a budget "that protected Córdoba residents, boosted production, and launched an ambitious tax reduction plan".
The project was submitted to the Córdoba Legislature and was framed within the national Government's forecast of 6% growth for 2026. Llaryora emphasized that the initiative was proposed with "responsibility and concrete actions".
Plan Histórico de Reducción de Impuestos 2026
Gross Income Tax reduction and benefits for production
The plan includes a reduction of the Gross Income Tax rate from 3.5% to 2.5% for more than 64% of merchants. In addition, it establishes a new Industrial Promotion Law, with zero Gross Income Tax for companies billing less than $3.2 billion and allocating at least 1.2% of their income to investments.
The Territorial Equality Law will also be implemented, granting up to 100% tax exemptions to those who invested in the Northwest and South-South regions of Córdoba. The Government will allocate up to 5% of the total tax revenue, equivalent to $154 billion, to this program.
The provincial Executive keeps the Zero Rate Program for investments in education and has expanded it to the health system, agricultural production, industrial activity, mortgage loans, the knowledge economy, and ventures financed by the Córdoba Entrepreneur Fund.
Plan Histórico de Reducción de Impuestos 2026
In total, the Gross Income Tax reduction plan represents $450 billion that no longer entered the provincial treasury and will now stimulate the local economy.
Urban and rural property tax: benefits and exemptions
For the Urban Property Tax, the Government ensures that no taxpayer will experience real increases, limiting adjustments to the inflation rate. Approximately 41% (500,000 taxpayers) will receive nominal reductions of up to 25% compared to 2025, a figure that translates into a real decrease of 54%.
Another 11% (150,000 taxpayers) will pay the same nominal amount as in 2025, which means a real reduction of 29%. Meanwhile, 21% (250,000 taxpayers) will have adjustments of 29%, with no real increase. The remaining 27% (310,000 taxpayers) will face smaller increases, paying less in real terms than the previous year.
Plan Histórico de Reducción de Impuestos 2026
The program also includes full 100% Urban Property Tax exemptions for 175,000 individuals and institutions, as well as 30% discounts for compliant taxpayers and 15% for single payments. In total, this scheme represents $200 billion that was reintegrated into the provincial economic circuit.
Regarding the Rural Property Tax, the Executive clarified that the adjustment was agreed upon with sector entities, using the rural inflation index as a reference. 100% of the revenue was allocated to the Agricultural Development Fund, focused on infrastructure.
Additionally, a 5% discount will be applied to producer-owners and additional benefits: 30% for compliant taxpayers, bonuses for good agricultural practices, 29% caps, zero rate on rural purchases, and exemptions for non-profit entities, native forests, protected areas, and areas affected by agricultural disasters.
Plan Histórico de Reducción de Impuestos 2026
This measure means an additional $250 billion circulating within Córdoba's economy.
Total impact of the plan
The 2026 Historic Tax Reduction Plan will generate a total reduction in the tax burden estimated at $900 billion, funds that will remain in the hands of taxpayers and help boost economic activity in Córdoba.
