The Collection Agency of the Province of Buenos Aires (ARBA) released the complete schedule with the dates on which automotive license plates must be paid during the year 2026. The schedule includes the option of paying the tax in an annual payment or in up to ten monthly installments, starting in March and closing in December.The tax authorities also specified the system they will apply to establish how much each vehicle owner must pay, based on the tax valuation, the type of use and other parameters defined in the 2026 Tax Law.
The automobile tax in the province of Buenos Aires is not calculated with a single rate on the total value of the vehicle, but is determined based on a structure that combines valuation sections with different rates, which are applied only to the surplus of each section.This scale system was reduced compared to the previous year, in order to simplify the determination of the amount to be paid.ARBA published the expiration calendar after the dissemination of the regulations that regulate the rates and sections that will govern this year.
The first date on which the automobile tax can be paid in the province of Buenos Aires—both for those who choose to pay installment 1 and for those who opt for the annual payment in a single procedure—will be March 10, 2026. From that day on, taxpayers will be able to comply with the first obligation of the year.The rest of the installments will be distributed over the following months, always with fixed dates established by ARBA.
The official calendar with all the due dates for the 10 installments of 2026 is as follows:
These dates allow vehicle owners to plan payments without concentrating all obligations in a single month.The first installment and the possibility of annual payment coincide in March, offering taxpayers who prefer to pay the entire tax in advance the opportunity to do so on that date. The bills can be downloaded and paid easily through the digital channels offered by ARBA.
The automobile tax is determined from the tax value of each unit, which constitutes the basis on which the corresponding rates are applied.Unlike previous calculation structures, the 2026 Tax Law reduced the number of valuation brackets from 15 to 5 main scales.Each tranche has a minimum value and a rate that is applied only to the amount that exceeds that floor, which generates progressivity in payments.
The brackets for determining the tax and its rates are the following:
This system establishes that vehicles with a higher tax valuation will pay higher rates, although each rate is applied only to the part that exceeds the lower limit of each section, instead of applying a direct rate to the total tax value of the vehicle.
The current scales apply to both private cars and other vehicle categories, and are part of the determinations included in the Tax Law 2026, which ARBA endorsed when disclosing the expiration schedule of this tax.
ARBA also included details for vehicles intended for commercial or work use, such as pickup trucks, utility vehicles or work trucks.These vehicles are not automatically taxed at the same rate as vehicles for private use, but can access an alternative regime as long as their productive or professional use is duly accredited.
Accreditation for work use requires that the vehicle be linked to an activity registered in Gross Income and that it has adequate documentation to support its commercial function.Likewise, it must be demonstrated that the payment of the Stamp Tax was complied with, when applicable, so that the tax administration recognizes the condition of work use.
If a taxpayer does not meet the necessary requirements to demonstrate that his or her vehicle is used for commercial purposes, then that vehicle falls under the regular patent calculation regime, as if it were for private use.On the other hand, if employment status is proven, the vehicle may be taxed at a different rate, generally lower than that corresponding to the general regime.
The province is responsible for collecting the automobile tax during the first ten years of a vehicle, as long as it is registered in the Buenos Aires jurisdiction.After this period of ten years from the first patent, the responsibility for collecting the tax falls on the local municipalities, although with the same current calculation scheme.
In this way, ARBA retains the collection of patents for the most recent vehicles or those in active use until they reach the established age.After this period, municipalities must manage the tax obligations of owners of vehicles more than ten years old, applying the system of sections and rates already in force.
Taxpayers in the province of Buenos Aires can comply with the patent payment obligation using different channels that ARBA has enabled to facilitate the procedures.Among the available options are online payment through the agency’s official digital platform, the use of electronic payment codes that are generated from the system and also the possibility of paying with credit or debit cards.
These alternatives seek to simplify the tax compliance process and prevent taxpayers from having to go to physical offices to process and pay the tax.The tickets are downloaded digitally, with the option to print them or pay electronically at the time.
