# AFIP General Resolution 5616 and the 2026 tax treatment of travel allowances in Argentina

> AFIP's General Resolution 5616 updated the tax-free limits for travel allowances in Argentina. How to apply without falling into withholding.

**Author:** Diego Fernández — Argentine Tax Specialist (AFIP)  
**Published:** 2026-04-29  
**Updated:** 2026-04-29  
**URL:** https://quilometragem.com/blog/afip-general-resolution-5616-and-the-2026-tax-treatment-of-travel-allowances-in-argentina

**TL;DR:** AFIP RG 5616/2026 sets 40% of DGI's presumptive cost as the tax-free per-km allowance; above that is taxable wages.

- National daily cap: ARS 22,000
- Per-km: 40% of DGI presumptive cost
- Annual cap: 8,000 km/employee
- Logbook + bank payment required

## What changed under General Resolution 5616

AFIP General Resolution 5616/2026 updated deductible caps and non-remunerative bases for travel allowances paid to employees. The main changes: national daily cap ARS 22,000 (was 18,500), international daily cap USD 75 (was 60), and a per-km reimbursement framework — 40% of DGI's published quarterly presumptive cost, applicable up to 8,000 km/year per employee.

Within caps, payments are not taxable income, don't enter SUSS, and are deductible to the employer. Above caps, the excess is fully taxable.

## Quarterly presumptive cost

DGI publishes the presumptive cost of running an average car in Argentina each quarter — fuel, oil, maintenance, tires, insurance, registration, depreciation. For Q1 2026 it's ARS 480/km. RG 5616 sets the employer's deductible per-km at 40% — ARS 192/km — with no withholding to the employee. Employers may pay more, but the excess is taxed.

## Required documentation

Written signed policy, prior authorization, trip log (date, origin, destination, purpose, km), receipts (Type A/B invoices for fuel, tolls, lodging), expense report within 30 days, and bank payment separate from salary. AFIP cross-checks SUSS payroll against allowance payments — flat repeat payments for 6 months are presumed salary.

## SUSS and social-charge treatment

Allowances within the RG 5616 cap don't enter SUSS, *obra social*, or union-dues bases. This is the key difference vs a variable-compensation scheme. Above-cap differences enter the base employee by employee, never on a team average.

## Mistakes that trigger adjustments

Paying the full amount without splitting non-remunerative vs remunerative bands; missing or reconstructed logbook; paying above cap without withholding income tax on the excess; mixing allowances with bonuses on the same payroll line; failing to refresh the policy when the RG is updated (annual cycle).

## Frequently asked questions

### Can I pay more than ARS 192/km?

Yes, but the excess is taxable wages and enters SUSS.

### How do I update the cap?

DGI publishes the presumptive cost quarterly. Calendar 1 March, 1 June, 1 September, 1 December.

## Sources

- [AFIP — Resolución General 5616/2026](https://www.afip.gob.ar/) — Administración Federal de Ingresos Públicos (2026-04-29)
- [DGI — Costo presunto operación de vehículos Q1 2026](https://www.afip.gob.ar/) — Dirección General Impositiva (2026-04-29)