OpenAccountants/Argentina/Argentina Corporate Income Tax

Argentina Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Authored by Maria Valeria Benvenuti

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Argentina, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporate rate — tier 1

25% on taxable income from ARS 0 up to ARS 101,679,575.26Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73View source ↗

Corporate rate — tier 2

ARS 25,419,893.82 + 30% on the amount exceeding ARS 101,679,575.26 up to ARS 1,016,795,752.62Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73View source ↗

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 amountIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73View source ↗

Corporate bracket indexation

The 25/30/35% bracket thresholds are indexed annually for inflationIncome 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 applicableIncome 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 earningsIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628)View source ↗

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 reductionIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exteriorView source ↗

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 reductionIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exteriorView source ↗

Tax treaties

Argentina has a network of 20+ double tax treaties that may reduce dividend, interest and royalty withholding ratesDouble 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 resolutionsARCA General Resolution (e.g. RG 5648/2025)View source ↗

Advance payments

Companies make monthly/periodic advance income-tax payments (anticipos) during the year toward the annual liabilityARCA General Resolution on income-tax advances (anticipos)

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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))

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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))