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La Primera División 1940 è stata la decima edizione del massimo torneo calcistico argentino e la decima ad essere disputata con la formula del girone unico.
| Pos | Club | G | V | N | S | GF | GS | P |
| 1 | Boca Juniors | 34 | 24 | 7 | 3 | 87 | 36 | 55 |
| 2 | Independiente | 34 | 20 | 7 | 7 | 90 | 49 | 47 |
| 3 | River Plate | 34 | 17 | 8 | 9 | 92 | 54 | 42 |
| 3 | Huracán | 34 | 19 | 4 | 11 | 80 | 62 | 42 |
| 5 | Racing Club de Avellaneda | 34 | 18 | 5 | 11 | 84 | 67 | 41 |
| 6 | Estudiantes de La Plata | 34 | 18 | 3 | 13 | 80 | 72 | 39 |
| 7 | Gimnasia y Esgrima La Plata | 34 | 17 | 4 | 13 | 77 | 86 | 38 |
| 8 | Newell's Old Boys | 34 | 14 | 9 | 11 | 70 | 61 | 37 |
| 9 | San Lorenzo de Almagro | 34 | 11 | 8 | 15 | 62 | 65 | 30 |
| 10 | Banfield | 34 | 11 | 7 | 16 | 67 | 65 | 29 |
| 10 | Tigre | 34 | 13 | 3 | 18 | 75 | 86 | 29 |
| 10 | Platense | 34 | 12 | 5 | 17 | 51 | 68 | 29 |
| 13 | Rosario Central | 34 | 11 | 5 | 18 | 60 | 75 | 27 |
| 13 | Lanús | 34 | 12 | 3 | 19 | 75 | 97 | 27 |
| 13 | Ferro Carril Oeste | 34 | 10 | 7 | 17 | 58 | 76 | 27 |
| 16 | Atlanta | 34 | 11 | 4 | 19 | 58 | 87 | 26 |
| 17 | Vélez Sársfield | 34 | 11 | 3 | 20 | 51 | 83 | 25 |
| 18 | Chacarita Juniors | 34 | 8 | 6 | 20 | 38 | 66 | 22 |
Classifica marcatori
| Gol | Marcatore | Squadra | ||
|---|---|---|---|---|
| 33 |  Delfín Benítez Cáceres |
 Racing Club | ||
| 33 |  Isidro Lángara |
 San Lorenzo | ||
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- (EN) Argentina 1940 - RSSSF
- (EN) Argentina - List of Topscorers - RSSSF
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