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2025-07-17 | Tablas y Cuadros
ESCALA DEL ARTÍCULO 94 DE LA LEY DE IMPUESTO A LAS GANANCIAS DEL RÉGIMEN DE RETENCIÓN PARA EL PERÍODO JULIO A DICIEMBRE 2025
Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período julio a diciembre de 2025 -conforme con el inciso b) del artículo 7° de la Resolución General N° 4.003.
Actualización por IPC INDEC, según el artículo 73 de la Ley N° 27.743.
|
Ganancia neta imponible acumulada |
Pagarán |
Más el % |
Sobre el excedente de $ |
|
|
0,00 |
1.635.136,56 |
0,00 |
5 |
0,00 |
|
1.635.136,56 |
3.270.273,12 |
81.756,83 |
9 |
1.635.136,56 |
|
3.270.273,12 |
4.905.409,68 |
228.919,12 |
12 |
3.270.273,12 |
|
4.905.409,68 |
7.358.114,52 |
425.135,51 |
15 |
4.905.409,68 |
|
7.358.114,52 |
14.716.229,04 |
793.041,23 |
19 |
7.358.114,52 |
|
14.716.229,04 |
22.074.343,56 |
2.191.082,99 |
23 |
14.716.229,04 |
|
22.074.343,56 |
33.111.515,34 |
3.883.449,33 |
27 |
22.074.343,56 |
|
33.111.515,34 |
49.667.273,02 |
6.863.485,71 |
31 |
33.111.515,34 |
|
49.667.273,02 |
en adelante |
11.995.770,59 |
35 |
49.667.273,02 |
IMPORTES ACUMULADOS CORRESPONDIENTES A CADA MES
|
TRAMOS DE ESCALA (ART. 90) -
IMPORTES ACUMULADOS - MENSUALES 2025 |
|||||
|
MES DE PAGO |
Ganancia Neta Acumulada |
Pagarán |
|||
|
Más de $ |
A $ |
$ |
Más el % |
Sobre el excedente de $ |
|
|
ENERO |
0,00 |
126.697,64 |
0,00 |
5 |
0,00 |
|
126.697,64 |
253.395,28 |
6.334,88 |
9 |
126.697,64 |
|
|
253.395,28 |
380.092,92 |
17.737,67 |
12 |
253.395,28 |
|
|
380.092,92 |
570.139,38 |
32.941,39 |
15 |
380.092,92 |
|
|
570.139,38 |
1.140.278,75 |
61.448,36 |
19 |
570.139,38 |
|
|
1.140.278,75 |
1.710.418,13 |
169.774,84 |
23 |
1.140.278,75 |
|
|
1.710.418,13 |
2.565.627,20 |
300.906,89 |
27 |
1.710.418,13 |
|
|
2.565.627,20 |
3.848.440,79 |
531.813,34 |
31 |
2.565.627,20 |
|
|
3.848.440,79 |
en adelante |
929.485,56 |
35 |
3.848.440,79 |
|
|
FEBRERO |
0,00 |
253.395,28 |
0,00 |
5 |
0,00 |
|
253.395,28 |
506.790,56 |
12.669,76 |
9 |
253.395,28 |
|
|
506.790,56 |
760.185,84 |
35.475,34 |
12 |
506.790,56 |
|
|
760.185,84 |
1.140.278,75 |
65.882,77 |
15 |
760.185,84 |
|
|
1.140.278,75 |
2.280.557,51 |
122.896,71 |
19 |
1.140.278,75 |
|
|
2.280.557,51 |
3.420.836,26 |
339.549,67 |
23 |
2.280.557,51 |
|
|
3.420.836,26 |
5.131.254,39 |
601.813,79 |
27 |
3.420.836,26 |
|
|
5.131.254,39 |
7.696.881,59 |
1.063.626,68 |
31 |
5.131.254,39 |
|
|
7.696.881,59 |
en adelante |
1.858.971,11 |
35 |
7.696.881,59 |
|
|
MARZO |
0,00 |
380.092,92 |
0,00 |
5 |
0,00 |
|
380.092,92 |
760.185,84 |
19.004,65 |
9 |
380.092,92 |
|
|
760.185,84 |
1.140.278,75 |
53.213,01 |
12 |
760.185,84 |
|
|
1.140.278,75 |
1.710.418,13 |
98.824,16 |
15 |
1.140.278,75 |
|
|
1.710.418,13 |
3.420.836,26 |
184.345,07 |
19 |
1.710.418,13 |
|
|
3.420.836,26 |
5.131.254,39 |
509.324,51 |
23 |
3.420.836,26 |
|
|
5.131.254,39 |
7.696.881,59 |
902.720,68 |
27 |
5.131.254,39 |
|
|
7.696.881,59 |
11.545.322,38 |
1.595.440,02 |
31 |
7.696.881,59 |
|
|
11.545.322,38 |
en adelante |
2.788.456,67 |
35 |
11.545.322,38 |
|
|
TRAMOS DE ESCALA (ART. 90) -
IMPORTES ACUMULADOS - MENSUALES 2025 |
|||||
|
MES DE PAGO |
Ganancia Neta Acumulada |
Pagarán |
|||
|
Más de $ |
A $ |
$ |
Más el % |
Sobre el excedente de $ |
|
|
ABRIL |
0,00 |
506.790,56 |
0,00 |
5 |
0,00 |
|
506.790,56 |
1.013.581,11 |
25.339,53 |
9 |
506.790,56 |
|
|
1.013.581,11 |
1.520.371,67 |
70.950,68 |
12 |
1.013.581,11 |
|
|
1.520.371,67 |
2.280.557,51 |
131.765,54 |
15 |
1.520.371,67 |
|
|
2.280.557,51 |
4.561.115,01 |
245.793,42 |
19 |
2.280.557,51 |
|
|
4.561.115,01 |
6.841.672,52 |
679.099,35 |
23 |
4.561.115,01 |
|
|
6.841.672,52 |
10.262.508,78 |
1.203.627,57 |
27 |
6.841.672,52 |
|
|
10.262.508,78 |
15.393.763,17 |
2.127.253,36 |
31 |
10.262.508,78 |
|
|
15.393.763,17 |
en adelante |
3.717.942,23 |
35 |
15.393.763,17 |
|
|
MAYO |
0,00 |
633.488,20 |
0,00 |
5 |
0,00 |
|
633.488,20 |
1.266.976,39 |
31.674,41 |
9 |
633.488,20 |
|
|
1.266.976,39 |
1.900.464,59 |
88.688,35 |
12 |
1.266.976,39 |
|
|
1.900.464,59 |
2.850.696,88 |
164.706,93 |
15 |
1.900.464,59 |
|
|
2.850.696,88 |
5.701.393,77 |
307.241,78 |
19 |
2.850.696,88 |
|
|
5.701.393,77 |
8.552.090,65 |
848.874,18 |
23 |
5.701.393,77 |
|
|
8.552.090,65 |
12.828.135,98 |
1.504.534,47 |
27 |
8.552.090,65 |
|
|
12.828.135,98 |
19.242.203,97 |
2.659.066,70 |
31 |
12.828.135,98 |
|
|
19.242.203,97 |
en adelante |
4.647.427,78 |
35 |
19.242.203,97 |
|
|
JUNIO |
0,00 |
760.185,84 |
0,00 |
5 |
0,00 |
|
760.185,84 |
1.520.371,67 |
38.009,29 |
9 |
760.185,84 |
|
|
1.520.371,67 |
2.280.557,51 |
106.426,02 |
12 |
1.520.371,67 |
|
|
2.280.557,51 |
3.420.836,26 |
197.648,32 |
15 |
2.280.557,51 |
|
|
3.420.836,26 |
6.841.672,52 |
368.690,13 |
19 |
3.420.836,26 |
|
|
6.841.672,52 |
10.262.508,78 |
1.018.649,02 |
23 |
6.841.672,52 |
|
|
10.262.508,78 |
15.393.763,17 |
1.805.441,36 |
27 |
10.262.508,78 |
|
|
15.393.763,17 |
23.090.644,76 |
3.190.880,04 |
31 |
15.393.763,17 |
|
|
23.090.644,76 |
en adelante |
5.576.913,34 |
35 |
23.090.644,76 |
|
|
TRAMOS DE ESCALA (ART. 90) -
IMPORTES ACUMULADOS - MENSUALES 2025 |
|||||
|
MES DE PAGO |
Ganancia Neta Acumulada |
Pagarán |
|||
|
Más de $ |
A $ |
$ |
Más el % |
Sobre el excedente de $ |
|
|
JULIO |
0,00 |
906.010,96 |
0,00 |
5 |
0,00 |
|
906.010,96 |
1.812.021,91 |
45.300,55 |
9 |
906.010,96 |
|
|
1.812.021,91 |
2.718.032,87 |
126.841,53 |
12 |
1.812.021,91 |
|
|
2.718.032,87 |
4.077.049,30 |
235.562,85 |
15 |
2.718.032,87 |
|
|
4.077.049,30 |
8.154.098,61 |
439.415,31 |
19 |
4.077.049,30 |
|
|
8.154.098,61 |
12.231.147,91 |
1.214.054,68 |
23 |
8.154.098,61 |
|
|
12.231.147,91 |
18.346.721,86 |
2.151.776,02 |
27 |
12.231.147,91 |
|
|
18.346.721,86 |
27.520.082,80 |
3.802.980,99 |
31 |
18.346.721,86 |
|
|
27.520.082,80 |
en adelante |
6.646.722,88 |
35 |
27.520.082,80 |
|
|
AGOSTO |
0,00 |
1.051.836,08 |
0,00 |
5 |
0,00 |
|
1.051.836,08 |
2.103.672,15 |
52.591,80 |
9 |
1.051.836,08 |
|
|
2.103.672,15 |
3.155.508,23 |
147.257,05 |
12 |
2.103.672,15 |
|
|
3.155.508,23 |
4.733.262,35 |
273.477,38 |
15 |
3.155.508,23 |
|
|
4.733.262,35 |
9.466.524,69 |
510.140,50 |
19 |
4.733.262,35 |
|
|
9.466.524,69 |
14.199.787,04 |
1.409.460,34 |
23 |
9.466.524,69 |
|
|
14.199.787,04 |
21.299.680,56 |
2.498.110,68 |
27 |
14.199.787,04 |
|
|
21.299.680,56 |
31.949.520,85 |
4.415.081,93 |
31 |
21.299.680,56 |
|
|
31.949.520,85 |
en adelante |
7.716.532,42 |
35 |
31.949.520,85 |
|
|
SEPTIEMBRE |
0,00 |
1.197.661,20 |
0,00 |
5 |
0,00 |
|
1.197.661,20 |
2.395.322,39 |
59.883,06 |
9 |
1.197.661,20 |
|
|
2.395.322,39 |
3.592.983,59 |
167.672,57 |
12 |
2.395.322,39 |
|
|
3.592.983,59 |
5.389.475,39 |
311.391,91 |
15 |
3.592.983,59 |
|
|
5.389.475,39 |
10.778.950,78 |
580.865,68 |
19 |
5.389.475,39 |
|
|
10.778.950,78 |
16.168.426,17 |
1.604.866,01 |
23 |
10.778.950,78 |
|
|
16.168.426,17 |
24.252.639,25 |
2.844.445,34 |
27 |
16.168.426,17 |
|
|
24.252.639,25 |
36.378.958,89 |
5.027.182,88 |
31 |
24.252.639,25 |
|
|
36.378.958,89 |
en adelante |
8.786.341,96 |
35 |
36.378.958,89 |
|
|
TRAMOS DE ESCALA (ART. 90) -
IMPORTES ACUMULADOS - MENSUALES 2025 |
|||||
|
MES DE PAGO |
Ganancia Neta Acumulada |
Pagarán |
|||
|
Más de $ |
A $ |
$ |
Más el % |
Sobre el excedente de $ |
|
|
OCTUBRE |
0,00 |
1.343.486,32 |
0,00 |
5 |
0,00 |
|
1.343.486,32 |
2.686.972,63 |
67.174,32 |
9 |
1.343.486,32 |
|
|
2.686.972,63 |
4.030.458,95 |
188.088,08 |
12 |
2.686.972,63 |
|
|
4.030.458,95 |
6.045.688,43 |
349.306,44 |
15 |
4.030.458,95 |
|
|
6.045.688,43 |
12.091.376,87 |
651.590,86 |
19 |
6.045.688,43 |
|
|
12.091.376,87 |
18.137.065,30 |
1.800.271,67 |
23 |
12.091.376,87 |
|
|
18.137.065,30 |
27.205.597,95 |
3.190.780,01 |
27 |
18.137.065,30 |
|
|
27.205.597,95 |
40.808.396,93 |
5.639.283,82 |
31 |
27.205.597,95 |
|
|
40.808.396,93 |
en adelante |
9.856.151,51 |
35 |
40.808.396,93 |
|
|
NOVIEMBRE |
0,00 |
1.489.311,44 |
0,00 |
5 |
0,00 |
|
1.489.311,44 |
2.978.622,88 |
74.465,57 |
9 |
1.489.311,44 |
|
|
2.978.622,88 |
4.467.934,31 |
208.503,60 |
12 |
2.978.622,88 |
|
|
4.467.934,31 |
6.701.901,48 |
387.220,97 |
15 |
4.467.934,31 |
|
|
6.701.901,48 |
13.403.802,95 |
722.316,05 |
19 |
6.701.901,48 |
|
|
13.403.802,95 |
20.105.704,43 |
1.995.677,33 |
23 |
13.403.802,95 |
|
|
20.105.704,43 |
30.158.556,64 |
3.537.114,67 |
27 |
20.105.704,43 |
|
|
30.158.556,64 |
45.237.834,98 |
6.251.384,77 |
31 |
30.158.556,64 |
|
|
45.237.834,98 |
en adelante |
10.925.961,05 |
35 |
45.237.834,98 |
|
|
DICIEMBRE |
0,00 |
1.635.136,56 |
0,00 |
5 |
0,00 |
|
1.635.136,56 |
3.270.273,12 |
81.756,83 |
9 |
1.635.136,56 |
|
|
3.270.273,12 |
4.905.409,68 |
228.919,12 |
12 |
3.270.273,12 |
|
|
4.905.409,68 |
7.358.114,52 |
425.135,51 |
15 |
4.905.409,68 |
|
|
7.358.114,52 |
14.716.229,04 |
793.041,23 |
19 |
7.358.114,52 |
|
|
14.716.229,04 |
22.074.343,56 |
2.191.082,99 |
23 |
14.716.229,04 |
|
|
22.074.343,56 |
33.111.515,34 |
3.883.449,33 |
27 |
22.074.343,56 |
|
|
33.111.515,34 |
49.667.273,02 |
6.863.485,71 |
31 |
33.111.515,34 |
|
|
49.667.273,02 |
en adelante |
11.995.770,59 |
35 |
49.667.273,02 |
|
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