Argentina vs Italy
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Italy: 4/05/2026
Compare Argentina and Italy corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Italy Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Italy
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%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
General CIT Rate:
24
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
By the end of the 9th month after the end of the tax year.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
The last day of the sixth month after the end of the tax year.
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
Advance payment: 1) Pay 40% on the last day of the sixth month after the end of the tax year, 2) Pay 60% at the end of the eleventh month after the end of the tax year.
Withholding Tax (WHT)
Argentina
Italy
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
26/26/30
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Italy
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. For financial investments, as long as they meet the conditions stipulated by law, they can be eligible for a 95% exemption under the PEX system.
Effective Tax Rate (ETR)
Argentina
Italy
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
21.18%
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
-22.74%
