When are the Corporate Income Tax (CIT) payments due in Argentina and Chinese Mainland?

For Argentina: Second week of fifth month after the fiscal year ends.. For Chinese Mainland: Within five months after the end of the tax year..

When are the Corporate Income Tax (CIT) estimated payments due in Argentina and Chinese Mainland?

For Argentina: "Monthly installment payments.". For Chinese Mainland: Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter..

What are the resident Withholding Tax (WHT) rates in Argentina and Chinese Mainland?

For Argentina: 0 / 7 / 6 / 6. For Chinese Mainland: N/A.

What are the non-resident Withholding Tax (WHT) rates in Argentina and Chinese Mainland?

For Argentina: 7 / 0 / 15 05 / 35 / 21 / 28. For Chinese Mainland: 10/10/10.

What are the general VAT rates in Argentina and Chinese Mainland?

For Argentina: 21. For Chinese Mainland: 13%.

What are the Capital Gain Tax (CGT) rates in Argentina and Chinese Mainland?

For Argentina: Subject to the standard corporate income tax rate (25%–35%).. For Chinese Mainland: Capital gains are subject to the normal corporate income tax rate..

What are the Composite Effective Average Tax Rates in Argentina and Chinese Mainland?

For Argentina: 28%. For Chinese Mainland: 23.00.

What are the Composite Effective Marginal Tax Rates in Argentina and Chinese Mainland?

For Argentina: 21%. For Chinese Mainland: 15.59.

Corporate Tax Comparison

Argentina vs Chinese Mainland

Q: What are the general Corporate Income Tax (CIT) rates in Argentina and Chinese Mainland?

For Argentina: 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%. For Chinese Mainland: 25%.

Q: When are the Corporate Income Tax (CIT) returns due in Argentina and Chinese Mainland?

For Argentina: The second week of the fifth month after the end of the fiscal year.. For Chinese Mainland: For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter..

Compare Argentina and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Argentina: 4/01/2026 · Chinese Mainland: 4/04/2026

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Compare Country/Region

Compare Corporate Tax

Argentina

Chinese Mainland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Argentina: 4/01/2026 · Chinese Mainland: 4/04/2026

Corporate Income Tax (CIT)

Argentina

Chinese Mainland

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%

General CIT Rate:

25%

CIT Return Due Date:

The second week of the fifth month after the end of the fiscal year.

CIT Return Due Date:

For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.

CIT Payment Due Date:

Second week of fifth month after the fiscal year ends.

CIT Payment Due Date:

Within five months after the end of the tax year.

CIT Estimated Payment Due Date:

"Monthly installment payments."

CIT Estimated Payment Due Date:

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

Withholding Tax (WHT)

Argentina

Chinese Mainland

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

Resident Withholding Tax (Dividend/Interest/Royalty):

N/A

None-Resident Withholding Tax (Dividend/Interest/Royalty):

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

None-Resident Withholding Tax (Dividend/Interest/Royalty):

10/10/10

Value-Added Tax (VAT)

Argentina

Chinese Mainland

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

13%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Argentina

Chinese Mainland

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate.

Effective Tax Rate (ETR)

Argentina

Chinese Mainland

Composite Effective Average Tax Rate:

28%

Composite Effective Average Tax Rate:

23.00

Composite Effective Marginal Tax Rate:

21%

Composite Effective Marginal Tax Rate:

15.59

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Argentina vs Chinese Mainland

Corporate Income Tax (CIT)

Withholding Tax (WHT)

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Effective Tax Rate (ETR)

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