🇦🇷 ضريبة الشركات في Argentina

Simplified Joint Stock Company (SAS)

Argentina applies progressive corporate income tax rates: 25% on taxable income up to ARS 50 million, 30% on income between ARS 50–150 million, and 35% on income above ARS 150 million. Dividends distributed to non-residents are subject to an additional 7% withholding tax (on profits taxed at 25%) or 13% (on profits taxed at 30–35%), creating a combined corporate-plus-dividend effective rate of approximately 35–40%. VAT (IVA) is 21% standard, with reduced rates of 10.5% on certain goods and services. Withholding tax on royalty payments to non-residents is 28% (effective rate after gross-up). Argentina has 22 double tax treaties. The BCRA (Central Bank) imposes exchange controls that restrict the purchase of foreign currency and the remittance of dividends — compliance with these controls is essential for profit repatriation.