Income Tax: How much a single person will have to pay and when the new scale will be announced.

Next Monday, July 14 , INDEC will publish the Consumer Price Index (CPI) for June . This figure will close out the semester and will be key to determining the new income tax thresholds for workers starting next month.

Among those most affected will be single workers, as the deduction scheme varies according to family composition. According to estimates based on a projected CPI of 1.5%, those without dependents will pay the tax on net incomes of around $2 million per month.

Current projections indicate that a single worker without children will begin paying Income Tax on a gross income of $2,329,287.39 , equivalent to a net salary of $1,933,316.83 . This amount will be adjusted once the June CPI is confirmed, but it serves as a reference for anticipating the new non-taxable minimum.

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For singles with one child , the minimum tax rate is $2,520,039.89 gross and $2,091,633.11 net . For those with two children , the estimated minimum amount is $2,710,782.39 gross income and $2,249,949.38 net . All of these figures will change if the June CPI is higher or lower than estimated.

These figures show that the impact of the 2025 Income Tax will be significant, especially for those without deductions for family responsibilities. The final definition will be known on July 14, when INDEC publishes the final index needed to complete the semiannual calculation.

In addition to the non-taxable minimums, the deductions allowed in the tax calculation will also be adjusted. According to the projected values:

• Non-taxable income: $3,916,268
• Special deduction: $18,798,088
• Children: $1,860,042 each
• Spouse/Cohabiting Union: $3,688,339
• Domestic service and housing rental: up to $3,916,268
• Insurance premiums, tuition fees, and donations: with limits or percentages of Net Taxable Income

Argentine pesos and banknotes for salaries and wages

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These deductions allow you to reduce the tax base, so it's essential to declare them correctly using the SIRADIG form to avoid overpaying.

The Annual Supplementary Salary (SAC) , known as the Christmas bonus , may also be subject to Income Tax . However, current regulations provide mechanisms to ensure that this income is not automatically affected in June. There are two legal methods that allow for the tax to be calculated differently and, in some cases, more conveniently for the worker.

The first option is to apply the traditional monthly scheme: month by month, the employer calculates one-twelfth of the estimated Christmas bonus , applies a special deduction , and withholds income based on that projected income. In June, the amount withheld from the theoretical Christmas bonus is determined and deducted from the actual amount due. If there was an excess, only the remaining difference is paid.

The second alternative , permitted by law, is to postpone the collection of the tax : instead of withholding Income Tax from the Christmas bonus in June, the monthly proration continues to be applied until December. In April of the following year, when the annual settlement is made, both halves of the SAC are computed and the updated tax scales are applied, along with all the deductions charged by the worker .

This second methodology is usually more favorable , as it allows for higher annual tax rates and a smaller tax base due to the full use of deductions. For many workers, this option represents significant tax relief in a context of salaries under pressure from inflation .