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Taxes

Argentina — Tax: Corporate Tax

Argentina's corporate income tax is progressive, not a flat 30%: 25% on the first tranche of taxable income, 30% on the next tranche, and 35% above that, with the peso brackets indexed for inflation. Resident companies are taxed on worldwide income (foreign tax paid can be credited). A 7% withholding tax generally applies to dividend distributions and branch profit remittances.

VerifiedCommunity sourcePwC Worldwide Tax Summaries — Argentina, Corporate — Taxes on corporate incomeLast reviewed: 2026-08-31

Why this matters

The commonly-cited flat 30% corporate rate is outdated -- Argentina moved to a 3-tier progressive structure (25%/30%/35%), and small/mid-size companies often land in the lower brackets, which materially changes the effective tax rate used in relocation/business-setup planning.

Key facts

  • Progressive corporate tax bands (2026, inflation-indexed): 25% up to ~ARS 133.5 million; 30% on the next tranche up to ~ARS 1.335 billion; 35% above that.
  • Resident companies are taxed on worldwide income and can credit foreign taxes paid on foreign-source income.
  • A 7% withholding tax applies to dividend distributions and branch profit remittances to shareholders.
  • Standard VAT is 21% (separate from corporate income tax); a reduced 10.5% and an increased 27% rate apply to specific categories of goods/services.

Steps

  1. Obtain a CUIT for the company — AFIP issues the CUIT (tax ID) required for any registered company; this involves submitting incorporation documents and the ownership/director structure.
  2. Register for applicable taxes — Beyond income tax, most operating companies must also register for VAT (21% standard rate) and, depending on activity, gross turnover tax (Ingresos Brutos) at the provincial level.

Costs

  • Registration fees: varies by locality and type of company
  • Annual tax return fees: varies by type of company and tax advisor

Timelines

  • Registration: uncertain, but likely several weeks or months
  • Filing annual tax returns: uncertain, but likely at least several weeks

Required documents

  • Business license
  • Articles of incorporation
  • Proof of ownership
  • Other documentation as required by AFIP

Common mistakes

  • Assuming a flat 30% corporate rate instead of the actual 25%/30%/35% progressive structure.
  • Forgetting the separate provincial Ingresos Brutos (gross turnover) tax on top of federal income tax and VAT.
  • Failing to register with AFIP or comply with tax regulations, which can result in penalties and fines.

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