Los siguientes recuadros corresponden a los valores publicados en el Artículo 47 de la Ley Impositiva 2026.
Progenitores, hijos/as y cónyuge; otros ascendientes y descendientes
| Base Imponible ($) | Progenitores, hijos/as y cónyuge | Otros ascendientes y descendientes | |||
| Mayor a | Menor o Igual a | Cuota fija ($) | % sobre exced límite mínimo | Cuota fija ($) | % sobre exced límite mínimo |
| 0 | 10.701.413 | 0 | 1,603 | 0 | 2,404 |
| 10.701.413 | 21.402.794 | 171.544 | 1,633 | 257.262 | 2,434 |
| 21.402.794 | 42.805.615 | 346.298 | 1,693 | 517.734 | 2,494 |
| 42.805.615 | 85.611.202 | 708.648 | 1,813 | 1.051.520 | 2,614 |
| 85.611.202 | 171.222.431 | 1.484.713 | 2,053 | 2.170.458 | 2,855 |
| 171.222.431 | 342.444.836 | 3.242.312 | 2,534 | 4.614.659 | 3,335 |
| 342.444.836 | 684.889.673 | 7.581.088 | 3,496 | 10.324.926 | 4,297 |
| 684.889.673 | 1.369.779.370 | 19.552.960 | 5,419 | 25.039.781 | 6,220 |
| 1.369.779.370 | 2.994.578.125 | 56.667.133 | 6,380 | 67.639.920 | 7,181 |
| 2.994.578.125 | 5.989.156.250 | 160.329.294 | 6,514 | 184.316.719 | 7,524 |
| 5.989.156.250 | 11.978.312.500 | 355.396.113 | 6,753 | 409.628.777 | 7,754 |
| 11.978.312.500 | en adelante | 759.843.835 | 7,008 | 874.027.953 | 8,191 |
Colaterales; otros parientes y extraños/as
| Base Imponible ($) | Colaterales de 2° grado | Colaterales de 3° y 4° grado otros parientes y extraños/as (incluyendo personas jurídicas) | |||
| Mayor a | Menor o Igual a | Cuota fija ($) | % sobre exced. límite mínimo | Cuota fija ($) | % sobre exced. límite mínimo |
| 0 | 10.701.413 | 0 | 3,205 | 0 | 4,006 |
| 10.701.413 | 21.402.794 | 342.980 | 3,235 | 428.699 | 4,036 |
| 21.402.794 | 42.805.615 | 689.170 | 3,295 | 860.607 | 4,097 |
| 42.805.615 | 85.611.202 | 1.394.393 | 3,415 | 1.737.481 | 4,217 |
| 85.611.202 | 171.222.431 | 2.856.204 | 3,656 | 3.542.593 | 4,457 |
| 171.222.431 | 342.444.836 | 5.986.151 | 4,137 | 7.358.285 | 4,938 |
| 342.444.836 | 684.889.673 | 13.069.622 | 5,098 | 15.813.247 | 5,899 |
| 684.889.673 | 1.369.779.370 | 30.527.460 | 7,021 | 36.014.068 | 7,822 |
| 1.369.779.370 | 2.994.578.125 | 78.613.566 | 7,983 | 89.586.140 | 8,784 |
| 2.994.578.125 | 5.989.156.250 | 208.321.251 | 8,259 | 232.308.463 | 9,024 |
| 5.989.156.250 | 11.978.312.500 | 455.643.458 | 8,519 | 502.539.193 | 9,255 |
| 11.978.312.500 | en adelante | 965.859.679 | 8,753 | 1.056.835.604 | 9,513 |