Argentina Corporate Income Tax
Detailed corporate income tax rates and rules for Argentina in 2026.
Argentina applies a graduated corporate income tax rate: 25% on taxable income up to ARS 50 million, 30% on income between ARS 50 million and ARS 100 million, and 35% on income exceeding ARS 100 million (thresholds adjusted annually for inflation). An additional 7% withholding tax applies on dividends distributed to shareholders (both resident and non-resident). The combined effective rate on distributed profits can reach approximately 39.55%. Companies must make monthly advance tax payments. Transfer pricing rules follow OECD guidelines, and Argentina has CFC (controlled foreign company) rules for passive income earned through foreign subsidiaries.
Standard Rate
35%
Small Business Rate
25%
How Argentina Corporate Tax compares
Argentina’s corporate tax rate of 35% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and South America’s regional average of 28.4%.
