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ARCA has lowered interest rates since July and launched a new plan to pay off debts | Camara La Derecha Diario
ARGENTINA

Lower interest rates and more installments: this is ARCA's new payment plan

ARCA reduces interest rates on tax debts starting in July and launches a plan with more installments and greater flexibility

by

Editorial Team

Since July 1, the Revenue Collection and Customs Control Agency (ARCA) has implemented a reduction in interest rates for tax debts.

Additionally, it is launching a new payment plan with fixed installments, more financing options, and more flexible conditions to regularize debts.

A laptop displays the logo of the Revenue and Customs Control Agency on its screen.
ARCA applies a reduction in interest rates for tax debts | La Derecha Diario

What are ARCA's new interest rates?

Resolution 823/2025 formalizes the reduction in rates that must be paid for tax debts:

  • Compensatory interest: decreases from 4% to 2.75% monthly
  • Penalty interest: changes from 5% to 3.50% monthly
  • Interest in favor of the taxpayer: set at 0.50% monthly

This change applies to all debts with due dates from July 1, 2025 onward. Previous debts will continue with the rates in effect at the time.

New ARCA payment plan

Starting July 1, a new regime to regularize overdue debts up to April 30, 2025 will be available.

Forms from the Revenue and Customs Control Agency with a silver pen on top
New ARCA payment plan | La Derecha Diario

It is open to individuals, SMEs, nonprofit entities, health sector companies, and other taxpayers.

The plan may include:

  • Unpaid taxes
  • Social security debts
  • Customs duties, including fines
Homepage of the Argentine Revenue and Customs Control Agency with options to log in with a tax code, sign in, register, and check CUIT, as well as quick access to services such as monotributo, digital filings, and frequently asked questions.
ARCA website | La Derecha Diario

General conditions

  • No limit on the number of plans per taxpayer
  • Fixed rate: 50% of the current compensatory interest rate
  • Interest and penalties are not reduced
  • Enrollment open until December 30, 2025
  • Monthly, equal, and consecutive installments starting from $2,000
  • The plan expires after 60 days of nonpayment of two installments

Terms and down payments according to taxpayer type

Individuals, micro and small businesses, health, and nonprofit entities

  • Initial payment: 10%
  • Up to 60 installments
A hand holding several 10,000 Argentine peso bills.
Deadlines and advances according to the type of taxpayer | La Derecha Diario

Medium-sized companies (tiers 1 and 2)

  • Initial payment: 15%
  • Up to 48 installments

Other taxpayers

  • Initial payment: 20%
  • Up to 36 installments

ARCA adjusts the garnishment process

Provision 120/2025 modifies the garnishment procedure, introducing a new scheme of deadlines and notifications.

Person reviewing invoices and using a calculator with the text ARCA Revenue Collection and Customs Control Agency over the image
ARCA adjusts the seizure process | La Derecha Diario

Now a minimum period of 48 hours is established before executing the measure, allowing the taxpayer to file exceptions or settle the debt.

➡️ Argentina

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