Ar Tax Overview

---
name: ar-tax-overview
description: "Source-cited draft: tax overview 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-tax-overview"
  jurisdiction: "AR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Argentina Tax Overview

## Argentine tax system at a glance

- **Overview of Argentine tax system** — Argentina levies federal taxes (income tax, VAT, social security) administered by ARCA (formerly AFIP), plus provincial and municipal taxes such as turnover tax. Tax thresholds and brackets are heavily inflation-indexed and updated frequently.
- **Standard tax year for individuals** — Calendar year (1 January to 31 December)  _(Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))_
- **Tax year for companies** — Companies use their commercial financial year (12 months); often calendar year but may differ  _(Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))_
- **Currency** — Argentine peso (ARS)  _(Banco Central de la República Argentina)_
- **National tax authority** — ARCA — Agencia de Recaudación y Control Aduanero (the former AFIP)  _(Decreto 953/2024 (creation of ARCA, replacing AFIP))_
- **Basis of taxation for residents** — Residents are taxed on worldwide income; non-residents are taxed only on Argentine-source income  _(Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))_
- **Headline personal income tax rate range** — Progressive 5% to 35% %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income](https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income))_
- **Headline corporate income tax rate range** — Progressive 25% / 30% / 35% by taxable-income band; top marginal rate 35% %  _([Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income))_
- **Does a VAT/GST exist?** — Yes — VAT (IVA, Impuesto al Valor Agregado), standard rate 21% %  _(VAT Law (Ley de Impuesto al Valor Agregado, Ley 23.349))_
- **Provincial turnover tax (Ingresos Brutos)** — Each province levies a gross-receipts/turnover tax, commonly in the range of roughly 1%–6% depending on activity and province (approx — confirm; varies by province and activity) %  _(Provincial tax codes (Códigos Fiscales provinciales — Impuesto sobre los Ingresos Brutos))_
- **Personal assets tax (Bienes Personales)** — Annual wealth tax on worldwide assets of resident individuals above an exempt minimum; progressive rates  _(Personal Assets Tax Law (Ley de Impuesto sobre los Bienes Personales, Ley 23.966))_
- **Main annual corporate filing deadline** — Corporate income tax returns are generally due in the fifth/sixth month after fiscal year-end (deadline extended to June of the following year for calendar-year filers under recent resolutions) (approx — confirm exact CUIT-based dates for the year)  _(ARCA General Resolution (Resolución General — annual filing-calendar resolution; e.g. RG 5648/2025))_

## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ar-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.