Argentina Withholding tax rates
Argentina Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Argentina levies on payments to 'beneficiarios del exterior' (foreign beneficiaries) - dividends, interest, royalties, technical assistance and related heads - under the Ley de Impuesto a las Ganancias (LIG, texto ordenado 2019 by Decreto 824/2019), each at its domestic statutory rate before any tax-treaty relief. Administered by ARCA (formerly AFIP).
Compare withholding tax rates across all 22 Latin American countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2021-01-01 |
| Official source | Ley de Impuesto a las Ganancias, t.o. 2019: art. 97 (7% on dividends, single and final payment), art. 102 (35% withholding on presumed net gain paid to beneficiarios del exterior), art. 104 (schedule of net-gain presumptions: 60%/80% technology-transfer, 35% copyright, 43% or 100% interest, 90% residual) |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Argentina uses a PRESUMED-PROFIT MECHANISM: except for dividends (a flat 7%), the payer withholds 35% (art. 102) applied to a statutory PRESUMPTION of net Argentine-source gain fixed per payment type by art. 104 - so the effective rate on the gross payment is 35% x presumption. The commonly quoted effective rates (15.05%, 21%, 28%, 31.5%, 12.25%) are products of that arithmetic, not rates written in the law. A caller must name the payment type and its conditions and read withholding_rates. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. An Argentine tax treaty can cap them (commonly dividends 10-15%, interest 12%, royalties 3-15%). We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. Withholding on beneficiarios del exterior is a 'pago único y definitivo' (single and final payment). The series effective_from is 2021-01-01: Ley 27.630 (2021) fixed the dividend rate at 7% for fiscal years starting on or after that date (repealing the scheduled rise to 13%); the art. 102/104 presumption structure is older and unchanged.
Get it programmatically
curl https://latamref.dev/v1/ar/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ar/withholding-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ar/withholding-taxOther Argentina series: BCRA monetary policy rate (abolished — endogenous-rate regime) · VAT standard rate (IVA alícuota general) · VAT registration threshold · Salario Mínimo, Vital y Móvil (SMVM), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate · Statutory default interest (intereses moratorios) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Barbados · Belize · Bolivia · Brazil · Chile · all 22