Tablas Impuesto 4ta Categoría
Período Fiscal 2026
| Concepto / Parámetro |
Vigencia |
Valor Anual |
Valor Mensual / Tope |
| Dependent: Spouse |
Anual
|
$4,851,964.66
|
$404,330.39
|
| Special deduction |
Anual
|
$24,728,652.02
|
$2,060,721.00
|
| Dependent: Child |
Anual
|
$2,446,863.48
|
$203,905.29
|
| Non-taxable minimum |
Anual
|
$5,151,802.50
|
$429,316.88
|
| Tope SIPA (aportes) |
SAC Jun
|
---
|
$4,509,567.41
|
| Tope SIPA (aportes) |
Junio
|
---
|
$4,414,652.38
|
| Tope SIPA (aportes) |
Mayo
|
---
|
$4,303,619.01
|
| Tope SIPA (aportes) |
Abril
|
---
|
$4,162,912.57
|
| Tope SIPA (aportes) |
Marzo
|
---
|
$4,045,590.45
|
| 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
|
| Piso Anual |
Cargo Fijo Anual |
Alícuota % |
Piso Mensual |
Fijo Mensual |
| $0.00 |
$0.00 |
5% |
$0.00 |
$0.00 |
| $0.00 |
$0.00 |
5% |
$0.00 |
$0.00 |
| $2,000,030.09 |
$100,001.50 |
9% |
$166,669.17 |
$8,333.46 |
| $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 |
| $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 |
| $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 |
| $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 |
| $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 |
| $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 |
| $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 |
| $60,750,913.96 |
$14,672,720.74 |
35% |
$5,062,576.16 |
$1,222,726.73 |