This article covers the key features of Argentina’s corporate tax system as of 2025, outlining tax rates, brackets, and special considerations for companies operating in the country. The information below provides a direct look at progressive corporate income taxation, as well as applicable surtaxes on specific distributions.
Argentina Corporate Income Taxation: Progressive Brackets for 2025
Argentina applies a progressive tax regime for corporate profits. Resident companies are assessed based on their worldwide income, while non-resident entities are subject to tax on Argentine-sourced income. Corporate income is taxed in Argentine pesos (ARS), and all rates outlined below are current for 2025.
Corporate Tax Brackets and Rates
| Taxable Income Bracket (ARS) | Rate (%) |
|---|---|
| ARS 0 – ARS 101,679,575.26 | 25% |
| ARS 101,679,575.26 – ARS 1,016,795,752.62 | 30% |
| Above ARS 1,016,795,752.62 | 35% |
Note: 1 ARS ≈ 0.0011 USD (as of Q1 2025, used for approximation). For reference, the lowest bracket covers up to approximately $112,000 USD, while the highest bracket applies to profits in excess of about $1.1 million USD (All conversions at ARS 1 = USD 0.0011).
Assessment Basis
Corporate tax in Argentina is levied on the profit of legal entities, based on accounting profits adjusted for tax purposes. The progressive rates apply to the total annual taxable income, regardless of company type.
Surtaxes on Dividend Distributions
In addition to standard corporate tax, Argentina imposes a specific surtax on dividends and branch profit remittances:
| Surtax Description | Rate (%) |
|---|---|
| Withholding tax on dividend distributions and branch profit remittances (applicable to profits generated as of 2018) | 7% |
This 7% withholding applies when Argentine companies distribute dividends to shareholders, whether resident or non-resident, and to branch profits sent abroad. It targets profits arising from fiscal years beginning after January 1, 2018.
Key Details for 2025
- Currency: Argentine Peso (ARS)
- Corporate tax regime: Progressive
- Assessment basis: Profits of Argentine resident companies (worldwide income); non-residents (Argentine-sourced income only)
- No official minimum holding period requirements for preferential tax treatment (not applicable as of 2025).
Corporate Tax Progressive Brackets at a Glance
| Taxable Income (ARS) | Equivalent (USD) | Rate (%) |
|---|---|---|
| 0 – 101,679,575.26 | 0 – $112,000 | 25% |
| 101,679,575.26 – 1,016,795,752.62 | $112,000 – $1,118,000 | 30% |
| Above 1,016,795,752.62 | Above $1,118,000 | 35% |
All amounts are subject to annual update by Argentine tax authorities. For the latest official information, visit the Federal Administration of Public Revenues (AFIP) homepage.
Pro Tips for Corporate Tax Compliance in Argentina
- Keep meticulous, updated records of all revenue and expenses in ARS, as exchange rate volatility can impact reported profits significantly.
- When planning dividend distributions, factor in the 7% withholding tax on post-2018 profits to avoid unexpected reductions in cash remitted to shareholders.
- Review annual tax bracket updates from AFIP to ensure corporation tax calculations reflect current thresholds and rates.
- Non-resident entities should confirm their exact exposure to source-based taxation, especially as regulations regarding permanent establishment can evolve.
- Consult official AFIP guidelines before year-end to anticipate any special reporting or advance payment requirements specific to your industry.
Argentina’s progressive corporate tax system means higher profits are subject to higher marginal rates. The presence of a separate withholding on dividends and remittances is an added consideration, particularly for international groups and investors. Accurate, timely compliance with local laws and careful profit forecasts are crucial to manage the total tax burden in Argentina for 2025.