Tax
Corporate Tax in Argentina: Rates, Filing and Compliance
A guide to Argentine corporate income tax — rates, deductions, filing obligations and compliance for foreign-owned companies.
May 24, 2026
Corporate Tax Rate
Argentine companies are subject to Impuesto a las Ganancias at a flat rate of 35% on net taxable income. This rate applies to SRLs, SAs and other corporate entities. Dividend distributions to individual shareholders are subject to an additional 7% withholding at the corporate level (raising the effective combined rate on distributed profits). Companies subject to RIGI (the large investment regime) benefit from a reduced 25% rate.
Tax Base and Deductions
Taxable income is computed as gross income minus deductible expenses. Key deductions include: salaries and social charges, cost of goods sold, depreciation of fixed assets (at prescribed rates), interest on loans (subject to thin capitalization rules), and certain professional fees. Losses can be carried forward for 5 years. Transfer pricing rules apply to transactions between Argentine companies and foreign related parties.
Filing and Payment
Corporate income tax returns are filed annually with ARCA within 5 months of the tax year-end (which can differ from the calendar year). Advance payments (anticipos) are made monthly during the year based on the prior year's liability. ARCA electronic filing is mandatory. Roffo manages all corporate tax compliance — annual returns, advance payments, withholding obligations and ARCA audits — for all client entities.
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