Corporate Tax in Argentina

Overview by
Tax Base For Resident and Foreign Companies
Companies domiciled in Argentina are subject to income tax on all their income, whether sourced in Argentina or in a foreign country. Non-resident companies are subject to tax on Argentine source income.

Tax Rate

Corporate tax rate (Sociedades Anonima, SRL, Comandita) 35%
For partnership structures, variable according to the amount of taxable income of the partners. Progressive tax rate from 9% to 35%.
Tax Rate For Foreign Companies
Foreign companies are subject to the same taxes as local companies.
Capital Gains Taxation
The tax rate on long-term capital gains is 35%.
Main Allowable Deductions and Tax Credit
Expenses are deductible for depreciation or amortization, reserves, rents for premises and equipment, wages, etc. Interests are generally deductible provided they are incurred on loans taken out for business purposes.
Other Corporate Taxes
As employees, employers must make social security and health care scheme payments at a rate of 23% to 27% of the salary depending on the activity and the size of the company.

Country Comparison For Corporate Taxation

  Argentina Latin America & Caribbean United States Germany
Number of Payments of Taxes per Year 9.0 33.2 11.0 16.0
Time Taken For Administrative Formalities (Hours) 453.0 384.7 187.0 215.0
Total Share of Taxes (% of Profit) 108.2 48.0 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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