Ar Corporate Income Tax

---
name: ar-corporate-income-tax
description: "Source-cited draft: corporate income tax for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ar-corporate-income-tax"
  jurisdiction: "AR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Argentina Corporate Income Tax

## Corporate income tax rates and base (2025)

- **Corporate rate — tier 1** — 25% on taxable income from ARS 0 up to ARS 101,679,575.26 %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income))_
- **Corporate rate — tier 2** — ARS 25,419,893.82 + 30% on the amount exceeding ARS 101,679,575.26 up to ARS 1,016,795,752.62 %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income))_
- **Corporate rate — tier 3 (top)** — 35% applies to taxable income above the second-tier ceiling (ARS 1,016,795,752.62), plus a fixed base amount % ((approx — confirm the fixed base amount and exact top-tier threshold for FY2025))  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income))_
- **Corporate bracket indexation** — The 25/30/35% bracket thresholds are indexed annually for inflation  _(Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), art. 73)_
- **Tax base** — Worldwide net taxable income of resident companies, with adjustment for inflation (ajuste por inflación impositivo) where applicable  _(Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))_
- **Withholding tax on dividends** — 7% withholding on dividend distributions and branch profit remittances (profits arising from 2018 onward); equalisation tax may apply to pre-2018 earnings %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628)](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income))_
- **Withholding tax on interest to non-residents** — 35% applied to a deemed profit margin; effective rate commonly 15.05% (or 35% in some cases), subject to treaty reduction %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exterior](https://taxsummaries.pwc.com/argentina/corporate/withholding-taxes))_
- **Withholding tax on royalties to non-residents** — 35% applied to a deemed margin; effective rates vary by type (e.g. ~31.5% software, ~28% trademark/technical assistance, reducible to ~21% in certain cases), subject to treaty reduction % ((approx — confirm effective rate per royalty type))  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628), beneficiarios del exterior](https://taxsummaries.pwc.com/argentina/corporate/withholding-taxes))_
- **Tax treaties** — Argentina has a network of 20+ double tax treaties that may reduce dividend, interest and royalty withholding rates  _(Double Taxation Agreements (Convenios para evitar la doble imposición))_
- **CIT filing & payment deadline** — Annual return generally due in the fifth/sixth month after fiscal year-end; extended to June of the following year for calendar-year companies under recent resolutions ((approx — confirm exact CUIT-based dates))  _([ARCA General Resolution (e.g. RG 5648/2025)](https://www.commenda.io/argentina/corporate-tax-rates))_
- **Advance payments** — Companies make monthly/periodic advance income-tax payments (anticipos) during the year toward the annual liability  _(ARCA General Resolution on income-tax advances (anticipos))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ar-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ar-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.