Tablas Impuesto 4ta Categoría
Período Fiscal 2026Art. 30 y Deducciones Admitidas
| Concepto / Parámetro | Vigencia | Valor Anual | Valor Mensual / Tope |
|---|---|---|---|
| Tope SIPA (aportes) | Febrero | --- | $3,932,339.08 |
| Carga: Conyugue | Anual | $4,851,964.66 | $404,330.39 |
| Deduccion especial | Anual | $24,728,652.02 | $2,060,721.00 |
| Carga: Hijo/a | Anual | $2,446,863.48 | $203,905.29 |
| Minimo no imponible | Anual | $5,151,802.50 | $429,316.88 |
| Tope SIPA (aportes) | Enero | --- | $3,823,372.94 |
Escala Progresiva Art. 94
| Piso Anual | Cargo Fijo Anual | Alícuota % | Piso Mensual | Fijo Mensual |
|---|---|---|---|---|
| $0.00 | $0.00 | 5% | $0.00 | $0.00 |
| $2,000,030.09 | $100,001.50 | 9% | $166,669.17 | $8,333.46 |
| $4,000,060.17 | $280,004.21 | 12% | $333,338.35 | $23,333.68 |
| $6,000,090.26 | $520,007.82 | 15% | $500,007.52 | $43,333.98 |
| $9,000,135.40 | $970,014.59 | 19% | $750,011.28 | $80,834.55 |
| $18,000,270.80 | $2,680,040.32 | 23% | $1,500,022.57 | $223,336.69 |
| $27,000,406.20 | $4,750,071.46 | 27% | $2,250,033.85 | $395,839.29 |
| $40,500,609.30 | $8,395,126.30 | 31% | $3,375,050.78 | $699,593.86 |
| $60,750,913.96 | $14,672,720.74 | 35% | $5,062,576.16 | $1,222,726.73 |