Introduction to Corporate Tax in Argentina

Businesses operating in Argentina must understand the country’s corporate tax framework to remain compliant and financially optimized. The corporate tax system in Argentina is governed by the Federal Administration of Public Revenues (AFIP) and includes specific rules on income taxation, registration, payment deadlines, and reporting standards.

The standard corporate income tax rate in Argentina applies to resident companies on worldwide income and to non-residents on Argentine-source income. Filing obligations are annual, with installment-based advance payments due throughout the year. Accurate compliance requires a valid tax identification number (CUIT) and adherence to AFIP’s electronic submission requirements.

This blog will walk you through corporation tax in Argentina, including current rates, corporate tax payment deadlines, and key corporate tax incentives in Argentina.

What Is the Corporate Tax Rate in Argentina?

The corporate income tax rate in Argentina follows a progressive structure based on annual net taxable income. For fiscal years ending on or after December 31, 2021, the rates are as follows:

  • 25% for income 0 to 34,703,523.08 Argentine pesos (ARS)
  • 30% for income ARS 34,703,523.08 to ARS 347,035,230.79: ARS 8,675,880.77 + 30% on the amount that exceeds ARS 34,703,523.08.
  • 35% for income more than ARS 34,703,523.08 to ARS 347,035,230.79: ARS 8,675,880.77 + 30% on the amount that exceeds ARS 34,703,523.08.

Additionally, all corporations are subject to a 7% withholding tax on dividends distributed to resident and non-resident shareholders. Argentina does not allow for consolidated tax filings; each entity must file separately.

These rates apply to local corporations and permanent establishments of foreign entities. Taxable income is generally computed under accrual accounting, and companies are allowed deductions for business expenses incurred to generate taxable income.

Breakdown of Corporate Income Tax Components

Argentina’s corporate tax system consists primarily of the Impuesto a las Ganancias (corporate income tax), which applies to resident companies on their worldwide income and to non-resident entities on Argentine-source income.

What is the corporate tax rate in Argentina? As of 2025, the corporate tax rate in Argentina is progressive, with rates ranging from 25% to 35%, depending on the level of annual net taxable income. The highest bracket, 35%, applies to income above ARS 347,035,230.79, calculated as ARS 102,375,393.08 plus 35% on the excess.

While not directly a surcharge on corporate income tax itself, there is a surcharge on foreign currency purchases by Argentine individuals and companies for investments or payments of expenses abroad (e.g., travel, accommodation, digital services). This is described as a “solidarity tax of 30%.” However, this tax was abolished for profits generated in taxable years starting on or after January 1, 2018, though it may still apply to profits accumulated prior to that date.

Understanding these rules is essential for accurate company tax filing in Argentina, particularly for entities navigating multi-jurisdictional income and foreign transaction reporting requirements.

Corporate Tax Filing Requirements in Argentina

Corporate tax compliance in Argentina is overseen by the Federal Administration of Public Revenue (AFIP). All resident companies and permanent establishments must file an annual corporate income tax return, Declaración Jurada del Impuesto a las Ganancias, based on their designated fiscal year. While the standard tax year runs from January 1 to December 31, companies may request an alternative period to align with their global accounting cycle.

Key Requirements:

  • Electronic Filing: Returns must be submitted through AFIP’s online portal, along with financial statements, income declarations, and required annexes.
  • Deadlines: Filing due date is mainly during the second week of the fifth month after the fiscal year-end.
  • Advance Payments (Anticipos): Companies must prepay taxes in monthly installments, beginning in the first month after the due date of filing the tax returns.
  • Penalties: Non-compliance may result in penalties, including a 100% fine on tax omission.
  • Foreign Companies: Entities with a permanent establishment in Argentina must adhere to the same filing and payment rules and may need to appoint a local tax representative.

Tax Year and Payment Deadlines in Argentina

Argentina’s corporate tax calendar is aligned with each company’s fiscal year, which typically runs from January 1 to December 31, although alternate year-ends may be approved by the Federal Administration of Public Revenue (AFIP) based on business needs. Companies must file and pay taxes in accordance with their specific fiscal closing date, adhering to AFIP’s corporate tax payment deadlines in Argentina.

Under General Resolution RG 5648/2025, AFIP extended the filing deadline for corporate income tax and wealth tax returns to June of the year following the fiscal period, offering companies an additional month compared to the previous May deadline.

Withholding Taxes and Other Business Taxes in Argentina

Argentina imposes several withholding tax (WHT) obligations on payments made by resident entities to both domestic and foreign recipients. These obligations are governed by the Federal Administration of Public Revenue (AFIP) and form an integral part of the broader corporate tax compliance framework.

For non-resident recipients, Argentina applies the below WHT on specific types of income, depending on the source and nature of the payment:

  • Dividends: Subject to a flat 7% WHT if the income was generated after the 2018 tax reform. However, no WHT applies if the dividends derive from profits already taxed at the corporate level.
  • Interest: Typically withheld at 15.05%, unless the loan qualifies for a reduced treaty rate or is exempt under specific conditions (e.g., registered with the Central Bank).
  • Royalties: Tax rates vary based on Argentina’s Foreign Technology Law:
    • 21% for technical assistance or engineering not obtainable in Argentina (based on 60% presumed profit).
    • 28% for licenses or assistance obtainable in Argentina (80% presumed profit).
    • 31.5% to 35% for non-registered agreements, depending on the presumed profit (90–100%).

Domestic Withholding Obligations

Argentine resident entities are also required to withhold taxes on certain domestic payments, such as:

  • Employee income tax and social security contributions
  • Service payments to local contractors if not registered correctly with AFIP
  • Gross income tax in some provinces (acting as collection agents for subnational tax authorities)

Businesses must ensure that withholding obligations are calculated and paid accurately, using prescribed AFIP codes and forms. Mistakes may result in penalties or disqualification from tax credits.

Other Business Taxes

In addition to corporate income tax and WHT, companies operating in Argentina may also be subject to the following:

  • Value-Added Tax (VAT): Standard rate is 21%; higher or reduced rates apply depending on the nature of goods or services. VAT filings are monthly and closely monitored.

These additional tax layers can significantly affect a company’s effective tax rate and require ongoing reconciliation and reporting.

Corporate Tax Incentives, Deductions, and Exemptions in Argentina

Argentina offers a range of corporate tax incentives designed to promote domestic investment, technological innovation, regional development, and sector-specific growth. These incentives are administered by national and provincial authorities and can substantially lower a company’s effective tax burden when used strategically and in compliance with current regulations.

While the corporate tax rate in Argentina ranges from 25% to 35% based on annual net taxable income, qualifying for targeted incentives can help reduce the actual tax paid. Below are some key national-level tax benefits available to eligible companies:

  • Promotional Regimes for Knowledge-Based Economy: Companies investing in mining, quarries, forestry, or infrastructure may qualify for accelerated amortization, enabling faster depreciation of eligible assets and reducing taxable income in earlier years. Eligibility is subject to conditions set by AFIP and other regulatory bodies.
  • Industrial Promotion Laws: Certain regions (such as Tierra del Fuego) offer income tax holidays, VAT reimbursements, and accelerated depreciation for qualifying manufacturing and industrial operations.
  • Renewable Energy Incentives: Firms investing in renewable infrastructure may access import duty exemptions, accelerated amortization, and tax credits under Argentina’s Renewable Energy Law (Law No. 27,191).
  • SME Tax Relief: Registered micro, small, and medium enterprises benefit from extended payment terms, VAT deferral, and reduced employer contributions under various programs managed by AFIP and the Ministry of Productive Development.

Deductions and Allowable Expenses

Argentina’s corporate tax framework permits deductions for a wide range of business expenses, including:

  • Employee salaries and social security payments
  • Depreciation of fixed assets (under accepted useful life criteria)
  • Interest on loans (subject to thin capitalization rules)
  • Loss carryforwards (up to 5 years)
  • Bad debts, donations, and R&D costs (subject to documentation)

All deductions must be appropriately documented, reasonable, and directly linked to the generation of taxable income, as assessed by AFIP. 

Related-party transactions are subject to Argentina’s transfer pricing rules and must be supported by comprehensive benchmarking studies.

Exemptions and Special Cases

While general exemptions from corporate income tax are rare, some entities may qualify under specific laws. These include non-profit organizations, mutual associations, and certain agricultural cooperatives, which may be granted full or partial exemptions. These exemptions are subject to compliance with strict operational and reporting criteria.

International Tax Treaties and Double Taxation Avoidance in Argentina

Argentina has over 20 Double Taxation Agreements (DTAs) aligned with OECD models to avoid double taxation and reduce withholding taxes on dividends, interest, and royalties. While the corporate tax rate in Argentina ranges from 25% to 35%, DTAs help lower effective tax burdens. To benefit, businesses must submit proof of tax residency and comply with AFIP’s documentation requirements under international transparency and reporting standards.

How Commenda Supports Corporate Tax Compliance in Argentina

Managing corporate tax compliance in Argentina requires in-depth knowledge of evolving national and provincial regulations. Commenda offers end-to-end support tailored to Argentina’s progressive tax system, where the corporate tax rate ranges from 25% to 35% based on annual taxable income.

We handle tax registration, CUIT setup, and filings across AFIP platforms for income tax, VAT, and withholding tax. Our team ensures timely, accurate submissions in line with General Resolution 5492/2024.

From advising on deductions and incentives to preparing transfer pricing documentation, Commenda supports full compliance, audit readiness, and strategic tax planning to help businesses minimize risk and grow confidently.

Get expert support for your corporate tax compliance in Argentina. Book a free demo with Commenda, customized to your business needs and structure.

Common FAQs About Corporate Tax in Argentina

Q. What is the current corporate tax rate in Argentina?

As of 2025, the corporate tax rate in Argentina follows a progressive scale ranging from 25% to 35%, depending on a company’s annual net taxable income. The highest bracket applies to income exceeding ARS 347 million.

Q. How is the corporate income tax calculated in Argentina?

The corporate income tax in Argentina is calculated based on a company’s net taxable income after allowable deductions. It applies progressively across income brackets and includes advance payments (anticipos) made during the fiscal year.

Q. Are there different corporate tax rates for small businesses in Argentina?

No, Argentina does not currently offer a separate corporate tax rate specifically for small businesses. However, small and medium-sized enterprises (SMEs) may benefit from certain incentives or simplified tax regimes depending on the sector and compliance history.

Q. When are corporate tax returns due in Argentina?

The corporate tax filing in Argentina must be completed electronically through AFIP, typically within five months after the fiscal year-end. Filing deadlines vary by company ID number (CUIT).

Q. What are the penalties for late corporate tax filing in Argentina?

Late corporate tax filing in Argentina may trigger penalties such as a 15% fine on unpaid tax, interest surcharges, and potential audit triggers. Non-compliance can also impact access to tax incentives.

Q. What incentives or deductions are available for companies in Argentina?

Argentina offers multiple corporate tax incentives, including accelerated depreciation, regional investment benefits, and exemptions for certain sectors like technology and export services. Dedications for operational expenses, bad debts, and social security contributions are also allowed.

Q. Is there a minimum corporate tax in Argentina?

Argentina does not apply a minimum corporate tax, but companies are required to make monthly advance payments (anticipos) based on prior-year tax liabilities, with final reconciliation upon filing.

Q. Are foreign companies taxed differently in Argentina?

Yes. Foreign companies operating in Argentina through a permanent establishment are subject to the same corporate income tax rate as resident entities but are taxed only on Argentine-source income.

Q. What services does Commenda provide for corporate tax compliance in Argentina?

Commenda offers full-spectrum corporate tax compliance services in Argentina, including registration with AFIP, tax return filing, advance payment planning, deduction optimization, and guidance on international tax treaties and permanent establishment risks.