General CIT Rate
Argentina's corporate tax framework includes a general corporate income tax (CIT) rate of 25%- 35%, with returns due by the second week of the fifth month after the fiscal year ends, and installment payments required monthly. The value-added tax (VAT) has three tiers: a standard rate of 21%, an increased rate of 27% for utility services, and a reduced rate of 10.5% for specific transactions like housing construction. The turnover tax ranges from 3% to 5% for trade and services, while industrial rates are lower, typically between 0% and 2%. Additionally, excise taxes apply to certain goods, including tobacco (20-70%), alcoholic beverages (20-26%), and automobiles (20%). These taxes form the key components of Argentina's tax system for corporate and product-based taxation.

Tax Brief

Time of Update 4/01/2026

Corporate Income Tax (CIT)

General CIT Rate:
0 - ARS 133,514,185.74:25%

ARS 133,514,185.75 - ARS 1,335,141,857.38:30%

above ARS 1,335,141,857.39:35%
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
"Monthly installment payments."

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15

Value-Added Tax (VAT)

General VAT Rate:
Learn More

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:

TKEG Expat™ (Test) Corporate Tax Guide

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