Every people who perceive earned incomes, living allowances, life annuities and assimilated income as well as fringe benefits..


The Taxes perceived on earned and likened incomes ( IRSA) to deduct to employ him and to overturn before 15 of the month which follows..

Rate of perception

1/ for salary ≤ Ar 250 000: Ar 2 000,

2/ For salary > Ar 250 000: 20%,

3/ the minimum of perception is : Ar 2 000.

Where to pay

In the tax office placing the employer