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Gross Income Tax (SIRCUPA)

Updated yesterday

The Province of Buenos Aires, through Resolution No. 25/2025, joined SIRCUPA starting October 1, 2025. This means that residents of the Province of Buenos Aires may now also be subject to the Gross Income Tax (IIBB) withholding.

👀 Why do I see a Gross Income Tax withholding on my deposit?

We apply IIBB withholdings on deposits in Argentine pesos made by third parties into your account, but only if you are included in the official registry of the Tax Collection and Control System for Payment Accounts Deposits (SIRCUPA). For transfers between accounts under the same ownership, no withholding will be applied.

The jurisdictions that have joined SIRCUPA are:

  • Catamarca

  • Córdoba

  • Corrientes

  • Chaco

  • Chubut

  • Entre Ríos

  • Formosa

  • Jujuy

  • La Rioja

  • Mendoza

  • Misiones

  • Neuquén

  • Province of Buenos Aires

  • Río Negro

  • Salta

  • San Juan

  • San Luis

  • Santa Cruz

  • Santiago del Estero

  • Tierra del Fuego


How can I know if I am included in the registry?
You can check if you are included in the registry here: https://sircreb.comarb.gob.ar/sircreb/contribuyente/


Does this withholding apply to all the money I receive?
No. The withholding only applies to deposits in pesos that third parties make into your account. This means that if another person or entity sends Argentine pesos to your CVU, that money may be subject to this tax.


What about transfers I make from my own accounts?
Transfers you make from your own accounts are not affected. Any deposit you make from an account under your own name (same CUIT/CUIL) will not have this withholding applied. The rule only applies when someone else sends you money.


How much money will be withheld from my deposits?
The exact percentage is not determined by us; it is set by the official registry, which is published monthly in SIRCUPA.

The rate assigned to you depends on your tax status and may change every month.
The withholding percentage will depend on the information provided by the provinces in the registry.

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