Argentina Withholding tax rates
Argentina Withholding tax rates: no single figure applies. The 4 withholding taxes held run from 7% to 31.5%, cited to 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), in force since 1 Jan 2021. Last checked against the official source on 10 Aug 2026.
Official source: Ley de Impuesto a las Ganancias, t.o. 2019: art. 97 (7% on dividends, single and final payment), art. 102 · Last checked 2026-08-10 · source fingerprint
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).
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| Current value | 7–31.5% across 4 withholding taxes — no single rate |
|---|---|
| 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