Compliance
Argentina’s First Anticipo 2026 for ‘Ganancias’ Delayed: What Individuals Need to Know
Argentina has officially postponed the first anticipo payment for the 2026 income tax (Ganancias) and extended the filing deadline, easing compliance burdens for individuals.
By NomadicTax Research Team • 5-8 min read • August 11, 2026
## Argentina’s Postponement of Key Deadlines
In July 2026, ARCA (Agencia de Recaudación y Control Aduanero) issued **Resolución General N° 5876/2026**, which postpones both the filing deadline for the 2025 "Ganancias" tax return for persons (personas humanas) and sucesiones indivisas, and the due date for the first anticipo of the 2026 Ganancias tax. ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai))
| Obligation | Original Deadline | New Deadline |
|-------------|--------------------|--------------------|
| Filing of 2025 Ganancias PF & Sucesiones | August 2026 | **27 August 2026** ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai)) |
| First anticipo of 2026 Ganancias PF | August 2026 | **September 2026**, staggered by CUIT ending digits: 0-3 on 14 Sep; 4-6 on 15 Sep; 7-9 on 16 Sep ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai)) |
## What This Means Practically for Taxpayers
- Individuals who file annually: You now have until **27 August 2026** to submit your declaration for the 2025 income year. This gives you extra weeks if you were near original deadlines. ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai))
- Regarding the first advance (anticipo) for 2026, the payment is no longer due in **August** but spread across **mid-September**, depending on your CUIT (tax ID) termination. ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai))
- There are still obligations around bienales personales: the deadlines for "Bienes Personales" remain unchanged at **27 July 2026** for both presentation and payment. ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai))
## Recommended Actions for Individuals
- **Mark your calendar**: Note the new deadlines—27 August for income returns, mid-September for anticipo, by CUIT group.
- **Double-check your CUIT ending digit**: Because the anticipo dates vary depending on your CUIT’s last digit, verify yours in the official chart. ([servicioscf.afip.gob.ar](https://servicioscf.afip.gob.ar/publico/sitio/contenido/novedad/ver.aspx?id=5823&utm_source=openai))
- **Prepare early**: Use the extra time to ensure all documentation—deductions, income sources, withholding—are in order.
- **Monitor for updates**: While this resolution addresses PF (personas físicas) and succestions, other notices may follow for legal entities or specific cases. Routine ARCA bulletins or AFIP portals will post these.
## Broader Implications
- This flexibility reflects a pattern: governments are increasingly willing to adjust compliance burdens when tax authorities anticipate difficulties in meeting deadlines.
- For tax planners: delays like this affect cash flow projections—especially when anticipo payments were already budgeted.
- The change offers a window: taxpayers should leverage this breathing space to optimize their deductions or tax position, particularly if considering strategic moves before year-end.
**Bottom line:** If you're an individual taxpayer in Argentina subject to Ganancias 2025 obligations, now’s a relief: more time to file and to pay the first advance for 2026. But be mindful—don’t miss the new dates.