Payment details
Calculation detail
Rates and minimums table
| Concept | Code | Rate Reg. | Rate Unreg. | Min. threshold | Min. withholding |
|---|
What is RG 830 and when does withholding apply?
General Resolution 830 from ARCA (formerly AFIP) establishes Argentina's income tax withholding regime on payments for services, professional fees, rent, work contracts and many other items. If your company was designated a withholding agent, you must withhold on every covered payment and report it to ARCA.
Withholding applies when the sum of this month's payments to the same provider (current payment plus prior payments) exceeds the non-taxable minimum for that concept. The applicable rate — fixed or scaled, depending on the regime — is applied to the excess, and if the result is below the ARS 240 minimum withholding (for registered providers), no withholding is applied.
This calculator does that math automatically. For the full step-by-step guide with the rate schedule and how to report to SICORE, see our complete RG 830 withholding guide (in Spanish) →
Frequently asked questions
Who must act as a withholding agent under RG 830? +
Entities designated by ARCA (formerly AFIP) as withholding agents: companies and certain entities that make payments for services, professional fees, rent or other covered items. If your company was notified as an agent, you must withhold on every qualifying payment.
What is the non-taxable minimum? +
It's the accumulated monthly amount (current payment plus prior payments to the same provider) below which no withholding applies. Each payment category has its own minimum: for example ARS 160,000 for professional fees or ARS 67,170 for real estate rent.
Is the withholding different if the provider is not registered for income tax? +
Yes. For unregistered providers the rate is usually much higher (up to 28%), and the ARS 240 minimum withholding threshold that protects registered providers does not apply. Verifying the provider's status is essential before calculating.
What must I give the provider after withholding? +
The withholding agent must issue a withholding certificate (form F.1357) to the withheld party, and report the withholding to ARCA through the SICORE system.
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