Source-cited draft: tax overview for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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Overview of Argentine tax system
Argentina levies federal taxes (income tax, VAT, social security) administered by ARCA (formerly AFIP), plus provincial and municipal taxes such as turnover tax. Tax thresholds and brackets are heavily inflation-indexed and updated frequently.
Standard tax year for individuals
Calendar year (1 January to 31 December)Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628)
Tax year for companies
Companies use their commercial financial year (12 months); often calendar year but may differIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628)
Currency
Argentine peso (ARS)Banco Central de la República Argentina
National tax authority
ARCA — Agencia de Recaudación y Control Aduanero (the former AFIP)Decreto 953/2024 (creation of ARCA, replacing AFIP)
Basis of taxation for residents
Residents are taxed on worldwide income; non-residents are taxed only on Argentine-source incomeIncome Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628)
Headline personal income tax rate range
Progressive 5% to 35%Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-incomeView source ↗
Headline corporate income tax rate range
Progressive 25% / 30% / 35% by taxable-income band; top marginal rate 35%Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-incomeView source ↗
Does a VAT/GST exist?
Yes — VAT (IVA, Impuesto al Valor Agregado), standard rate 21%VAT Law (Ley de Impuesto al Valor Agregado, Ley 23.349)
Provincial turnover tax (Ingresos Brutos)
Each province levies a gross-receipts/turnover tax, commonly in the range of roughly 1%–6% depending on activity and province (approx — confirm; varies by province and activity)Provincial tax codes (Códigos Fiscales provinciales — Impuesto sobre los Ingresos Brutos)
Personal assets tax (Bienes Personales)
Annual wealth tax on worldwide assets of resident individuals above an exempt minimum; progressive ratesPersonal Assets Tax Law (Ley de Impuesto sobre los Bienes Personales, Ley 23.966)
Main annual corporate filing deadline
Corporate income tax returns are generally due in the fifth/sixth month after fiscal year-end (deadline extended to June of the following year for calendar-year filers under recent resolutions) (approx — confirm exact CUIT-based dates for the year)ARCA General Resolution (Resolución General — annual filing-calendar resolution; e.g. RG 5648/2025)
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