Argentina's headline corporate income tax (CIT) rate is 35.
The headline personal income tax (PIT) rate is 35.
The standard VAT/GST (or equivalent consumption tax) rate is 21. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Under Article 116 of the Income Tax Law, a foreign individual becomes an Argentine tax resident upon obtaining permanent residence, or after residing in Argentina continuously for 12 months (temporary absences of up to 90 days, consecutive or aggregate, do not interrupt the count - though a single absence exceeding 90 consecutive days resets it). Argentine nationals are residents by default unless they can demonstrate tax residency elsewhere. Residency is lost by acquiring permanent residence abroad or by an uninterrupted 12-month absence from Argentina. Residents are taxed on worldwide income; non-residents only on Argentina-source income.
Argentina's CFC regime (effective 2019, implementing BEPS Action 3) taxes Argentine residents currently on passive income earned by a foreign entity they control, where more than 50% of that entity's income is passive and it faces an effective tax rate below 75% of the applicable Argentine corporate rate. Control is generally established by a 50%+ direct or indirect participation (including with related parties), though other tests - effective control, low taxation, or majority-passive income - can also trigger inclusion. Argentina maintains its own list of non-cooperative and low-tax jurisdictions, defined by the absence of an effective information-exchange arrangement with Argentina.
Interest and foreign-exchange losses on financial debt owed to related parties (local or foreign) are deductible only up to 30% of the taxpayer's taxable income computed before interest, foreign-exchange losses, and depreciation (an EBITDA-style cap implementing BEPS Action 4). Disallowed interest may be carried forward for five years, and unused deduction capacity for three years.
Argentina has 24 tax treaties in force, including with Australia, Belgium, Bolivia, Brazil, Canada, Chile, China, Denmark, Finland, France, Germany, Italy, Mexico, Norway, Qatar, Russia, Spain, Sweden, Switzerland, the Netherlands, Turkiye, the UAE, the UK, and Uruguay - most follow the OECD Model Convention with some UN Model influence. Treaties signed with Austria, Japan, and Luxembourg remained pending ratification by Argentina's Congress as of the most recent verification. Notably, Argentina has no comprehensive income tax treaty with the United States. Argentina ratified the OECD's Multilateral Instrument (MLI), in force from January 1, 2026, modifying a number of its treaties with anti-abuse measures including the Principal Purpose Test.