Argentina’s La Rioja province will levy a temporary surcharge from September through December 2026 on taxpayers with a monthly tax base of at least 2 billion pesos. The extra charge is 25% of the gross-receipts tax assessed, with the proceeds earmarked for food assistance.
Law 10,907 covers individuals and companies whose income is attributable to La Rioja under the local regime or the multilateral agreement among provinces. The threshold calculation also includes income from exempt or otherwise untaxed activities.
The 2 billion-peso threshold determines who is liable. The surcharge is calculated on the gross-receipts tax before deductions, not on revenue itself. For example, a taxpayer with 10 million pesos in assessed tax before deductions would owe an additional 2.5 million pesos. The example illustrates the formula and is not a fixed charge for every taxpayer.
The surcharge applies to advance tax payments for September, October, November and December. The law assigns the proceeds to the Fondo Solidario de Gestión Alimentaria and Programa Alimentario Riojano. The Dirección General de Ingresos Provinciales will administer and enforce it. Late payments carry daily interest of 0.1%.
The new measure keeps the 25% rate and food-assistance purpose of Law 10,714, adopted in 2024, but raises the monthly threshold from 200 million to 2 billion pesos. The earlier version applied to advance payments from May through December 2024.
Critics of the gross-receipts tax say it compounds across production and sales because tax paid at earlier stages cannot be deducted from later assessments. Marcos Felice of Blog del Contador illustrated how the surcharge is calculated. Accountant Sebastián Domínguez of SDC Asesores Tributarios compared the new regime with the 2024 law.