Argentina corporate tax rate
Standard/headline corporate income tax rate on resident company profits, from the national tax authority or statute.
| Current value | 35 percent |
|---|---|
| In force from | 2026-01-01 |
| Official source | Ley de Impuesto a las Ganancias, art. 73 (escala de sociedades, Ley 27.630) — ARCA, Escala Personas Jurídicas 2026 |
| Last verified | 2026-07-17 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Argentine corporate income tax (impuesto a las ganancias, sociedades / personas jurídicas) is a PROGRESSIVE scale, NOT a flat rate, for ejercicios fiscales iniciados a partir del 1-1-2021 (Ley 27.630, which replaced the flat 30% by amending art. 73 of the Ley de Impuesto a las Ganancias). The TOP marginal rate 35% is served as value. Full 2026 scale (ganancia neta imponible acumulada, in ARS; the bracket thresholds are adjusted annually by IPC INDEC), per ARCA 'Escala Personas Jurídicas 2026': (1) 0 – 133.514.185,74 → 25%; (2) 133.514.185,74 – 1.335.141.857,38 → pay 33.378.546,43 + 30% on the excess over 133.514.185,74; (3) over 1.335.141.857,38 → pay 393.866.847,93 + 35% on the excess. Distributed dividends/profits bear an additional 7% withholding (net combined burden can approach ~45% at the top). Tax-year basis; ARS thresholds re-adjust each year, so re-verify annually. The agency is ARCA (Agencia de Recaudación y Control Aduanero), which replaced AFIP in late 2024. Ley 27.630 canonical text: Boletín Oficial https://www.boletinoficial.gob.ar/detalleAviso/primera/245673/20210616 .
Get it programmatically
curl https://latamref.dev/v1/ar/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ar/corporate-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ar/corporate-taxOther Argentina series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates