Taxes for Companies in Argentina (2026): Rates, VAT and Deadlines

By easyco Published October 16, 2026

This guide summarises the main taxes for companies in Argentina in 2026, using the figures published by the tax authority. Rates change by law or decree, so check with an adviser before you file.

Corporate income tax

Companies pay income tax (Impuesto a las Ganancias) on a progressive corporate scale of 25%, 30% and 35%. For fiscal years starting from 1 January 2026, the 25% rate applies to net taxable income up to ARS 133,514,185.74 and the 35% rate applies above ARS 1,335,141,857.38 (ARCA 2026 scale). The brackets are adjusted for inflation each year.

VAT and indirect taxes

The general VAT (IVA) rate is 21%, with reduced and increased rates for specific goods and services.

Dividends and withholding tax

Dividends and profit distributions paid to individuals resident in Argentina and to foreign shareholders are subject to a 7% income tax withholding (Income Tax Law art. 97; ARCA General Resolution 4478, as amended by General Resolution 5060/2021).

Payroll taxes

Employers pay social security contributions every month on top of gross salary. Employee income tax is withheld through payroll and paid to the tax authority monthly. For contribution rates and benefits, see our Argentina employment guide. If you hire before you have an entity, an employer of record handles payroll for you.

Filing calendar

Annual income tax return for companies after the fiscal year closes, plus monthly VAT returns and payroll filings, on the dates set in ARCA’s due-date calendar (by the last digit of the CUIT).

Tax ID

CUIT (Clave Única de Identificación Tributaria), issued by ARCA (formerly AFIP). You need it to invoice, open a bank account and register employees. Read more in our tax ID guide.

Get help from Easyco

Ready to set up your own company in Argentina? Easyco supports you through the setup and then with tax and accounting: bookkeeping, monthly returns, annual filings and payroll. See also our accounting and tax services in Argentina. Contact us for a quote.