What is the corporate income tax rate in Argentina?

Last verified: 26 Oct 2026 · Status: Changing

Short answer. Argentine companies pay income tax on a progressive scale: 25%, 30% and 35%. For fiscal years starting in 2026, 25% applies up to ARS 133,514,185.74 of taxable profit, 30% on the slice up to ARS 1,335,141,857.38, and 35% above that. Dividends to individuals and foreign shareholders bear a further 7%, and branches pay 7% on remittances.

As of 26 Oct 2026. Rules in force at that date.

Key rules

The scale. Article 73 of the Income Tax Law (Ley de Impuesto a las Ganancias, t.o. 2019, Decree 824/2019) taxes SAs, SAUs, SAS, SRLs, limited partnerships, associations, cooperatives, most domestic trusts and certain investment funds on a scale of 25%, 30% and 35% (art. 73(a)). Law 27.630 (BO 16 June 2021) introduced it, replacing the flat rate for fiscal years starting from 1 January 2021 (Law 27.630, arts. 2, 3 and 11). The scale is applied to cumulative net taxable income: each slice pays its own rate.

The 2026 amounts. The brackets are indexed every year by the October to October CPI published by INDEC, and the new amounts apply to fiscal years starting after each update (art. 73, last paragraph, added by Law 27.630, art. 5). ARCA publishes the result. For fiscal years starting from 1 January 2026 (ARCA, Escala; Escala 2026 PDF):

Taxable income over ARS	Up to ARS	Fixed tax ARS	Plus	On excess over ARS
0.00	133,514,185.74 (US$85,373)	0.00	25%	0.00
133,514,185.74	1,335,141,857.38 (US$853,726)	33,378,546.43	30%	133,514,185.74
1,335,141,857.38	and above	393,866,847.93	35%	1,335,141,857.38

For comparison, the original 2021 thresholds in the law were ARS 5,000,000 and ARS 50,000,000 (art. 73(a) table, Infoleg image of Law 27.630).

Dividends. Dividends paid to resident individuals are taxed at 7%, withheld by the paying company (art. 97, first and second paragraphs, rate set by Law 27.630, art. 7). For dividends paid to foreign beneficiaries, the payer withholds the same 7% as a single and final payment (art. 97, last paragraph). Dividends received by an Argentine company are not taxable for it (art. 68).

Branches. A branch or other permanent establishment of a foreign company uses the same scale and pays an additional 7% when it remits profits to head office (art. 73(b), replaced by Law 27.630, art. 4).

Exceptions. Gambling income (casinos, gaming machines, online betting) is taxed at 41.5% (art. 73, paragraph after (b)). Projects admitted to the RIGI pay a flat 25% instead of the scale (Law 27.742, art. 183(a)).

What changes the answer

Fiscal year start. The table depends on when the year starts, not when it ends. A company whose year started on 1 July 2025 uses the 2025 scale (25% up to ARS 101,679,575.26; 35% above ARS 1,016,795,752.62) (ARCA Escala 2025 PDF).
2027 amounts. New brackets for years starting in 2027 will follow October 2026 CPI (art. 73, last paragraph). ARCA had not published them at 26 Oct 2026.
Reform proposals. We found no 2026 bill in official sources that changes the art. 73 rates. The 2027 Budget bill (sent 15 Sep 2026) projects income tax revenue but does not propose a rate change. We found no bill changing the rates. Separately, the Income Tax Law is extended only to 31 December 2027 (Law 27.702, art. 1, Infoleg note to the ITL), so a further extension is needed.
Regime. RIGI vehicles pay 25% flat; gambling income 41.5% (see The rule).

Worked examples

A software SAS has a calendar fiscal year 2026 and net taxable income of ARS 500,000,000 (hypothetical). It then distributes all its after tax profit to its foreign parent. Pesos converted at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the dólar MEP selling rate, dolarapi.com (live: /data/mep/).

Step or item	Time	Cost ARS	Cost USD
Net taxable income	FY 1 Jan to 31 Dec 2026	500,000,000.00	319,714
Fixed tax on first ARS 133,514,185.74 (25%)	Same	33,378,546.43	21,343
30% on excess of ARS 366,485,814.26	Same	109,945,744.28	70,302
Corporate tax	Return and balance due in May 2027	143,324,290.71	91,645
After tax profit		356,675,709.29	228,068
7% dividend withholding	When the dividend is paid	24,967,299.65	15,965
Net cash to the parent		331,708,409.64	212,103

Step by step:

Income of ARS 500,000,000 falls in the second bracket (over ARS 133,514,185.74, up to ARS 1,335,141,857.38).
Excess: 500,000,000 minus 133,514,185.74 equals ARS 366,485,814.26.
30% of the excess: ARS 109,945,744.28.
Add the fixed amount ARS 33,378,546.43. Tax: ARS 143,324,290.71.
Effective rate: 143,324,290.71 divided by 500,000,000 equals 28.66%. A flat 25% would have been ARS 125,000,000, so the scale costs ARS 18,324,290.71 (US$11,717) more.
Dividend: 7% of ARS 356,675,709.29 equals ARS 24,967,299.65 (art. 97, last paragraph).
Combined Argentine tax: ARS 168,291,590.36, or 33.66% of pre tax profit.

The return (form F. 713) and the balance are due in the fifth month after year end (AFIP RG 4626/2019, art. 6), so May 2027 for this company. ARCA sets the exact 2027 dates by CUIT digit in its yearly due date calendar. Advance payments made during the year are credited against the balance (ARCA, Escala page, "Determinación del saldo"). Treaty relief and gross income tax are ignored.

Cost to do it: ARS 168,291,590.36 (US$107,610) in total tax; no capital requirement; return due five months after year end, filed through the ARCA web service "GANANCIAS PERSONAS JURÍDICAS", mandatory from 1 March 2027 for years closing from June 2026 (RG 5908/2026, art. 2).

Practical traps

Treating 35% as the rate. The top rate applies only to the slice above ARS 1,335,141,857.38. Even at ARS 2 billion of profit the effective rate is about 31.3% (parent page, Example 3).
Splitting the business to stay at 25%. The scale applies entity by entity, but splitting profits artificially can be challenged under Law 11.683 substance over form rules.
Old retained earnings. Profits from years taxed at the old flat 35% carry no 7% dividend tax, and distributions come from the oldest profits first (art. 193). Pre 2018 profits may still trigger the 35% equalisation tax of art. 74, which does not apply to profits accrued in years starting from 1 January 2018 (Law 27.430, art. 83).

FAQ

Does an SAS pay less than an SA? No. Both are in art. 73(a)(1) and use the same scale. SRLs are in art. 73(a)(2), also on the same scale.

Is the 7% dividend tax final for a foreign shareholder? Yes, it is withheld as a single and final payment (art. 97, last paragraph). A tax treaty may cap the rate; check the treaty and ARCA's procedure.

Is a branch taxed differently from a subsidiary? Not on rate. A branch pays the same scale plus 7% on remittances to head office (art. 73(b)), which mirrors the dividend tax on a subsidiary.

Do dividends between two Argentine companies pay tax? No. They are not computable for the receiving company (art. 68). The 7% arises when profits reach individuals or foreign shareholders.

When was the scale introduced? By Law 27.630 (BO 16 June 2021), for fiscal years starting from 1 January 2021 (art. 11).