Corporate income tax
Last verified: 24 Oct 2026 · Status: Stable
Resident companies pay income tax on worldwide income at a three bracket progressive scale of 25%, 30% and 35% (article 73 of the Income Tax Law as amended by Law 27.630). Dividends paid to individuals and non residents bear an additional 7% withholding. Losses can be carried forward five years and, from fiscal years beginning on or after 1 Jan 2025, are adjusted for inflation. Branches of foreign companies pay at the same scale.
Peso amounts are converted at the dólar MEP (bolsa) selling rate of ARS 1,563.90 per US$ on 23 Oct 2026 (source: dolarapi.com, MEP quote). Conversions are indicative and move daily.
Key rules
| Net taxable income, fiscal years from 1 Jan 2026 | Rate | USD equivalent |
|---|---|---|
| Up to ARS 133,514,185.74 | 25% | about US$85,373 |
| ARS 133,514,185.74 to ARS 1,335,141,857.38 | 30% on the excess | up to about US$853,726 |
| Above ARS 1,335,141,857.38 | 35% on the excess |
- Brackets are indexed. ARCA publishes new brackets each year, adjusted by CPI (Law 27.630).
- Dividends. 7% withholding on dividends paid to resident individuals and non residents. The equalisation tax of 35% applies only to distributions of profits from fiscal years that began before 1 Jan 2018.
- Losses. Carried forward 5 years. Foreign source losses can only offset foreign source income. Inflation adjustment of losses applies for fiscal years from 1 Jan 2025.
- Interest limitation. Interest on loans with related foreign parties is deductible up to the greater of 30% of taxable EBITDA or the amount set by the regulations (ARS 1,000,000, about US$639, under Decree 862/2019), with carryforwards (article 85).
- Tax inflation adjustment. Applies when cumulative CPI over the 36 months before year end exceeds 100%.
- Foreign tax credit. Foreign income tax paid is creditable up to the Argentine tax on that income, with a 5 year carryforward.
- Indirect transfers. Gains of non residents on shares of foreign entities are taxable in Argentina when at least 30% of the value derives from Argentine assets and the seller held at least 10% (article 13 and related).
- Share sales by non residents. Taxed at 15% of the net gain, or 13.5% of the gross price withheld when the cost cannot be proved. Exemptions apply for shares listed under CNV supervision and ADRs, unless the seller is in a non cooperating jurisdiction.
Step by step
- Close the fiscal year (any month end chosen in the bylaws).
- Prepare financial statements and the tax computation with inflation adjustment if triggered.
- File the annual return (F.713 family) with Clave Fiscal in the fifth month after year end and pay the balance.
- Pay monthly advances on the following year's estimated tax per the ARCA schedule.
- Withhold 7% on dividends when paid.
Costs and timelines
The tax itself is the cost. Return filing is free. Professional fees are not regulated and not reported here.
International comparison
| Jurisdiction | Headline corporate income tax rate |
|---|---|
| Argentina | 25%, 30%, 35% progressive scale (art. 73 Income Tax Law) source |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Foreign rates will be filled from the OECD Corporate Tax Statistics database once checked. We do not quote them from memory.
Practical traps
- Advances can exceed the final tax in a falling profit year. A reduction request is possible but is reviewed by ARCA.
- Non deductible items (for example, trademark royalties above 80% of the payment to foreign related parties) push the effective rate above the statutory scale.
- Bank tax credits (33% of the tax paid) can be applied against income tax. See Bank tax.
Recent changes
- 6 Mar 2026. Law 27.802 in force. It kept the rates and added inflation adjustment of tax losses among other changes.
- 2026 brackets. Published by ARCA for fiscal years from 1 Jan 2026.
Pending changes
Possible future rate reductions have been discussed publicly. No bill verified.
The interest limitation and indirect transfer tests are summaries. Read articles 13, 85 and related regulations before relying on them.
Primary sources
- Income Tax Law, consolidated text 2019, Decree 824/2019 (argentina.gob.ar, updated text)
- Decree 824/2019, Boletín Oficial (6 Dec 2019)
- Law 27.630, corporate rate scale (argentina.gob.ar)
- ARCA, corporate income tax scale for fiscal years from 1 Jan 2026 (PDF)
- Law 27.802 promulgated by Decree 137/2026, Boletín Oficial (6 Mar 2026)
- Law 27.430, 2017 tax reform (InfoLEG)