Americas · Tax guide

Argentina

Argentina taxes companies at progressive rates of 25%, 30% or 35% depending on taxable profit (brackets indexed yearly), charges VAT at 21%, adds provincial gross income tax and a tax on bank transactions, and requires electronic invoicing. Thresholds are indexed for inflation, often twice a year. Federal taxes are administered by ARCA (formerly AFIP).

Updated 1 October 2026 · 4 of 4 figures checked against official sources

Check your obligations

At a glance

Corporate income tax: 25%, 30% or 35% depending on taxable profit (brackets indexed yearly)
VAT: 21%
Withholding on payments abroad: 12.25% to 35% effective, depending on the payment
Withholding on dividends: 7%

Corporate income tax

Companies pay income tax at 25%, 30% or 35% depending on taxable profit (brackets indexed yearly), with monthly advances and an annual return in the fifth month after the year-end. Small individuals can join the Monotributo, a single monthly payment covering income tax, VAT and social security.

VAT and provincial taxes

Businesses outside the Monotributo register as VAT taxpayers and charge 21%, filing monthly. Provinces add gross income tax (Ingresos Brutos) on turnover, and a tax on bank debits and credits applies, partly creditable against income tax.

All invoices must be electronic, with an ARCA authorisation code.

Payments abroad

Payments to non-residents are taxed on a presumed share of the payment, giving effective withholding of 12.25% to 35% effective, depending on the payment depending on the type of payment; dividends carry 7%. Treaties can reduce these.

Key dates

MonthlyVAT return and income tax advances
MonthlySocial security return (F.931) for employers
Fifth month after the year-endAnnual corporate income tax return

Figures and sources

4 figures

Corporate income tax rates25%, 30% or 35% depending on taxable profit (brackets indexed yearly)

Ley de Impuesto a las Ganancias, Art. 73 · Ley de Impuesto a las Ganancias (t.o. 2019), Art. 73
Checked against the official source
Standard VAT rate (10.5% reduced, 27% on some utilities)21%

Ley de IVA, Art. 28 · Art. 28
Checked against the official source
Withholding on payments to non-residents12.25% to 35% effective, depending on the payment

Ley de Impuesto a las Ganancias, Arts. 102-104
Checked against the official source
Withholding on dividends7%

Ley de Impuesto a las Ganancias · Art. 97
Checked against the official source

Indicative only. This assessment is a high-level overview of tax obligations in Argentina based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Argentina (an Argentine contador público) before making compliance decisions.