IMPUESTO A LAS GANANCIAS, NUEVAS ESCALAS
Mediante el Decreto N° 652/2024 el Poder Ejecutivo Nacional reglamentó las modificaciones sancionas en las leyes N° 27.737 y 27.743.
Las medidas fiscales Paliativas y Relevantes (Ley 27.743) dispuso en su capítulo V diversas modificaciones a la Ley de impuestos a las ganancias.
Nuevas Escalas:
| REM. BRUTA | ALÍCUOTA MAX. | RETENCIÓN |
| $1.800.000 | 0% | $0 |
| $1.900.000 | 5% | $4.500 |
| $2.000.000 | 9% | $10.940 |
| $2.100.000 | 12% | $19.880 |
| $2.200.000 | 15% | $30.800 |
| $2.300.000 | 15% | $44.142 |
| $2.400.000 | 19% | $61.979 |
| $2.500.000 | 19% | $80.979 |
| $2.600.000 | 19% | $99.979 |
| $2.700.000 | 19% | $118.979 |
| $2.800.000 | 23% | $138.817 |
| $3.200.000 | 23% | $230.817 |
| $3.300.000 | 27% | $256.655 |
| $3.900.000 | 27% | $418.655 |
| $4.900.000 | 35% | $728.493 |
| $5.100.000 | 35% | $797.830 |
| $5.500.000 | 35% | $937.830 |
| REM. BRUTA | ALÍCUOTA MAX. | RETENCIÓN |
| $1.800.000 | 0% | $0 |
| $1.900.000 | 0% | $0 |
| $2.000.000 | 0% | $0 |
| $2.100.000 | 5% | $216 |
| $2.200.000 | 5% | $4.366 |
| $2.300.000 | 9% | $11.864 |
| $2.400.000 | 12% | $23.151 |
| $2.500.000 | 15% | $37.439 |
| $2.600.000 | 19% | $53.490 |
| $2.700.000 | 19% | $72.490 |
| $2.800.000 | 19% | $91.490 |
| $3.200.000 | 23% | $174.540 |
| $3.300.000 | 23% | $197.540 |
| $3.900.000 | 27% | $352.591 |
| $4.900.000 | 31% | $652.641 |
| $5.100.000 | 31% | $714.641 |
| $5.500.000 | 35% | $852.191 |
* Nota en redacción.