How corporate tax works in Argentina
Argentina does not use a flat corporate income tax rate. Resident legal entities are taxed on worldwide income and can claim credit for similar foreign taxes paid on foreign-source income. For FY2026, the corporate tax schedule remains progressive, with 25%, 30% and 35% bands indexed to inflation.
The main distribution tax is a 7% withholding on dividends and branch profit remittances for profits generated from fiscal years beginning on or after 1 January 2018. Companies also need to model nine income-tax advances, provincial gross income tax, VAT, payroll taxes and the bank debits and credits tax.
Tax rates at a glance
- Corporate profits tax
- 25%-35%Progressive
- Standard company tax
- 25%
- Top corporate tax
- 35%
- Branch profit remittance tax
- 7%
- VAT
- 21%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
FoundersHolding companiesRegional operatorsInvestorsExport businesses
Watch out for
- The corporate rate is not just "35%". Smaller profit bands are taxed at lower rates, so the effective rate depends on the taxable income level after inflation-indexed adjustments.
- Do not ignore provincial gross income tax, stamp tax and bank debits and credits tax. These are separate from federal corporate income tax and can be material.
- Foreign-source income, monthly instalments and transfer-pricing style documentation can matter quickly for cross-border groups.
Frequently asked questions
Does Argentina have corporate income tax?
Yes. Argentina taxes resident companies on worldwide income using a progressive bracket system with 25%, 30% and 35% rates.
Do Argentine companies pay dividend tax?
Yes. Dividends and branch profit remittances are generally subject to a 7% withholding tax for profits generated from 2018 onward.
Is Argentina good for companies?
It depends on the business model. The headline corporate rate can be manageable for smaller profits, but VAT, payroll, provincial taxes and withholding rules make compliance heavier than the rate alone suggests.