Top income tax
35.0%
Worldwide system
Corporate tax
35.0%
IVA
21.0%
standard rate
Tax residency
183 days
21 tax treaties
Argentina tax profile
Data year: 2025
- Tax system
- Worldwide Argentina taxes residents on worldwide income. Non-residents taxed on Argentine-source income only.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 35.0%
- IVA
- 21.0%
- Capital gains tax
- 15.0% Capital gains from securities: 15% for Argentine-source (reduced from ordinary rates). Real estate: 15% or old 1.5% ITI regime.
- Social security (employee)
- 17.0%
- Social security (employer)
- 26.0%
- Dividend withholding
- 7.0%
- Interest withholding
- 15.8%
- Royalty withholding
- 31.5%
- Wealth tax
- Yes
- Treaty count
- 21
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| ARS 0 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ARS 0 | ARS 1,749,902 | 5.0% |
| ARS 1,749,902 | ARS 3,499,803 | 9.0% |
| ARS 3,499,803 | ARS 5,249,704 | 12.0% |
| ARS 5,249,704 | ARS 7,874,557 | 15.0% |
| ARS 7,874,557 | ARS 15,749,113 | 19.0% |
| ARS 15,749,113 | ARS 23,623,670 | 23.0% |
| ARS 23,623,670 | ARS 35,435,504 | 27.0% |
| ARS 35,435,504 | ARS 53,153,257 | 31.0% |
| ARS 53,153,257 | and above | 35.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present for 183+ days in a 12-month period, or if center of vital interests in Argentina. 12-month rule.
- Exit tax
- No
- CFC rules
- Yes CFC (Transparent Tax Regime) applies to Argentine residents with control over foreign entities in low-tax jurisdictions.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June
Sources
- PwC Argentina (accessed Mar 23, 2026) PIT 5-35%, CIT 25-35%