Corporate Tax Guide

Argentina

Argentina's corporate tax framework includes a general corporate income tax (CIT) rate of 25%- 35%, with returns due by the second week of the fifth month after the fiscal year ends, and installment payments required monthly. The value-added tax (VAT) has three tiers: a standard rate of 21%, an increased rate of 27% for utility services, and a reduced rate of 10.5% for specific transactions like housing construction. The turnover tax ranges from 3% to 5% for trade and services, while industrial rates are lower, typically between 0% and 2%. Additionally, excise taxes apply to certain goods, including tobacco (20-70%), alcoholic beverages (20-26%), and automobiles (20%). These taxes form the key components of Argentina's tax system for corporate and product-based taxation.

Time of Update — 4/01/2026

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Argentina

Argentina Corporate Tax Brief

PwC World Tax Summary OECD Statistics

Time of Update — 4/01/2026

Corporate Income Tax (CIT)

General CIT Rate:

0 - ARS 133,514,185.74：25%

ARS 133,514,185.75 - ARS 1,335,141,857.38：30%

above ARS 1,335,141,857.39：35%

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."

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7 / 0 / 15 05 / 35 / 21 / 28

Value-Added Tax (VAT)

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Subject to the standard corporate income tax rate (25%–35%).

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:

28%

Composite Effective Marginal Tax Rate:

21%

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Additional info

Argentine corporate income tax

CIT Due Date:

Second week of fifth month after the fiscal year ends.
CIT final payment due date: Instalment payments must be made on a monthly basis, beginning in the first month after the due date of filing of the tax returns. Any payable balance resulting from the annual income tax return must be paid not later than the due date established for filing the return.

PwC World Tax Summary

Argentine VAT

Overview of Value Added Tax (VAT) in Argentina:

VAT applies to the sale of goods, most services, and the importation of goods and services. The standard rate is 21%, with certain specific items subject to 27% or 10.5%.

The standard rate is 21%.
A 27% rate applies to utility services related to real estate used for non-residential purposes, such as telecommunications, piped gas, running water, sewage treatment, and energy.
A reduced rate of 10.5% applies to certain specific transactions, including but not limited to:[ml]
- Housing construction;
- Interest and other fees on personal loans granted by financial institutions to final consumers;
- The sale and import of live cattle;
- Advertising and publicity services in specific cases;
- Domestic passenger transportation over a distance not exceeding 100 km;
- Certain ancillary healthcare services;
- Certain capital goods (depending on the customs tariff code).
Digital services provided from abroad and effectively used in Argentina are generally subject to 21% VAT as well.

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PwC World Tax Summary

Argentine Turnover tax

Trade and services average 4% to 6%, while the primary and manufacturing sectors generally range from 0% to 2%.

PwC World Tax Summary

Argentine Excise Taxes

Excise Tax in Argentina

Excise tax applies to various goods sold in Argentina (exports are generally not subject to excise tax). The following are some items and their nominal rates:

1. Tobacco, cigars, and cigarettes: 20% / 25% / 70% / 73%
2. Alcoholic beverages: 20% / 26%
3. Beer:8% / 14%
4. Soft drinks:4% / 8% / 10%

PwC World Tax Summary

Tax on financial transactions

Bank account movements (deposits and withdrawals) are subject to a national tax on financial transactions at the following rates:

0.6% of deposits and withdrawals in bank accounts opened in local financial entities.
1.2% of any transactions made in a bank without using a bank account.

33% of the tax on financial transactions effectively paid on bank account transactions (0.6%) and movement of funds (1.2%) is creditable against CIT and minimum notional income tax and/or respective tax advances.

PwC World Tax Summary

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