Fourth Category Income Tax

The determination of the exemption and the increased special deduction is regulated.

RG AFIP 5280/2022 regulates Decree 714/2022, which establishes $330,000 as the salary floor to be exempted from the tax.

The benefit of the increased special deduction is applicable to monthly salaries between $330,000 and $431,988.

In the case of the 2nd SAC, the amount of the gross monthly remuneration that does not exceed $330,000, resulting from the average of the second semester, is exempt.

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