Argentina Corporate Income Tax

Corporate income tax rates and base (2025)

• Corporate rate — tier 1 — 25% on taxable income from ARS 0 up to ARS 101,679,575.26 % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73)
• Corporate rate — tier 2 — ARS 25,419,893.82 + 30% on the amount exceeding ARS 101,679,575.26 up to ARS 1,016,795,752.62 % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73)
• Corporate rate — tier 3 (top) — 35% applies to taxable income above the second-tier ceiling (ARS 1,016,795,752.62), plus a fixed base amount % ((approx — confirm the fixed base amount and exact top-tier threshold for FY2025)) (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73)
• Corporate bracket indexation — The 25/30/35% bracket thresholds are indexed annually for inflation (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73)
• Tax base — Worldwide net taxable income of resident companies, with adjustment for inflation (ajuste por inflación impositivo) where applicable (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))
• Withholding tax on dividends — 7% withholding on dividend distributions and branch profit remittances (profits arising from 2018 onward); equalisation tax may apply to pre-2018 earnings % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))
• Withholding tax on interest to non-residents — 35% applied to a deemed profit margin; effective rate commonly 15.05% (or 35% in some cases), subject to treaty reduction % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exterior)
• Withholding tax on royalties to non-residents — 35% applied to a deemed margin; effective rates vary by type (e.g. ~31.5% software, ~28% trademark/technical assistance, reducible to ~21% in certain cases), subject to treaty reduction % ((approx — confirm effective rate per royalty type)) (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exterior)
• Tax treaties — Argentina has a network of 20+ double tax treaties that may reduce dividend, interest and royalty withholding rates (Double Taxation Agreements (Convenios para evitar la doble imposición))
• CIT filing & payment deadline — Annual return generally due in the fifth/sixth month after fiscal year-end; extended to June of the following year for calendar-year companies under recent resolutions ((approx — confirm exact CUIT-based dates)) (ARCA General Resolution (e.g. RG 5648/2025))
• Advance payments — Companies make monthly/periodic advance income-tax payments (anticipos) during the year toward the annual liability (ARCA General Resolution on income-tax advances (anticipos))