🇦🇷 Argentina
AR / ARG #8
Nomad Score
58.0
Cities
28
🇦🇷 ARGENTINA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Argentina taxes residents on worldwide income. Non-residents taxed on Argentine-source income only.
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.
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 % | USD Equivalent |
|---|---|---|---|
| ARS 0 | and above | 35.0% | -- |
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| 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.
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%
🔗 RELATED
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