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Business-Friendly Environment
Argentina allows companies (except for privately held companies) to distribute their paid-in capital to non-resident shareholders without incurring Argentine withholding tax. This provides non-resident shareholders with flexibility in capital movement.
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Tax and Fiscal Support
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Flexible Business Establishment Options
Argentina allows companies to borrow from related or third parties without tax implications, as well as repayment of principal without tax implications. This provides Argentine businesses with flexible financing channels.
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Strategic Location
Argentina's geographical location provides convenient access to the Latin American market for businesses, especially in agricultural commodity production and manufacturing. As the second-largest manufacturing capability in South America, the Argentine market is attractive to businesses in various industries.
Tax Info
Enter Dynamic Page- CIT Return Due Date
- The second week of the fifth month after the end of the fiscal year.
- CIT Payment Due Date
- Second week of fifth month after the fiscal year ends.
- CIT Estimated Payment Due Date
- "Monthly installment payments."
- Resident Withholding Tax (Dividend/Interest/Royalty)
- 0 or 7 / 6 / 6
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- 7 / 15.05 or 35 / 21 or 28
- General VAT Rate
- 21
- General Capital Gain Tax Rate
- Subject to the standard corporate income tax rate (25%–35%).
- Composite Effective Average Tax Rate
- 28%
- Composite Effective Marginal Tax Rate
- 21%
Administrative Regions
- A - Salta Province
- B - Buenos Aires Province
- C - Autonomous City Of Buenos Aires
- D - San Luis Province
- E - Entre Ríos Province
- F - La Rioja Province
- G - Santiago del Estero Province
- H - Chaco Province
- J - San Juan Province
- K - Catamarca Province
- L - La Pampa
- M - Mendoza
- N - Misiones Province
- P - Formosa Province
- Q - Neuquén Province
- R - Río Negro Province
- S - Santa Fe Province
- T - Tucumán Province
- U - Chubut Province
- V - Tierra del Fuego Province
- W - Corrientes
- X - Córdoba Province
- Y - Jujuy Province
- Z - Santa Cruz Province
Belonging Jurisdiction
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AR - Argentina
Argentine RepublicLearn MoreArgentine Republic -
USAN - Union of South American Nations
Union of South American NationsLearn MoreUnion of South American Nations -
WORLD - Global
EarthLearn MoreEarth
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