Tax Lawyers in Argentina

If you want to do business in Argentina and want to know what taxes you need to pay, these rows provide you with important information. With the help of our tax lawyers in Argentina, you can register your company for tax purposes in this country and benefit from specialized legal help for any changes to the law that apply to your company.

What are the most important taxes in Argentina?

Here are some of the main taxes that must be paid in Argentina by business owners and natural persons:

• Income tax (impuesto a las ganancias) – Ranges from 25% to 35% for companies and from 5% to 35% for individuals, depending on the annual income (for individuals, 35% applied above ARS 53,153,257/year in FY 2025; for companies above ARS 1,335,141,857 in 2026)
• Gross income tax – a provincial tax on the gross revenue of businesses and the self-employed; rates vary by province and activity (often 3%-5%).
• VAT (IVA or sales tax in Argentina ) – The standard value-added tax in Argentina is 21% for most products and services for sale. Lower VAT rates are also applicable in Argentina, plus exemptions under certain conditions.
• Wealth tax – Ranging from 0.5% to 1% for FY 2025 (0.5%-0.75% for FY 2026, falling to 0.25% by 2027), depending on the value of the assets. Assets above the non-taxable threshold (ARS 384,728,044.57 for FY 2025, indexed yearly) are taxed starting at 0.5%.
• Withholding tax (WHT) – 7% is the rate imposed on dividend distributions in Argentina. However, withholding taxes from payments of royalties and interest to non-resident companies is based on a flat rate of 35% that applies to an assumed proportion of gross profit margin. However, there are also special regimes of WHT.

These are some of the most important taxes in Argentina. We invite you to discuss more with our Argentine tax lawyers if you open a business here and want to know what taxes you have to pay.

Personal income tax in Argentina

Persons with residency in Argentina can be subject to taxes for income generated here. Th personal income tax applies as follows:

• 35% is the personal income tax (PIT) for incomes of over ARS 53,153,257/year (FY 2025; from 2026 brackets are indexed every six months). The PIT applies after applicable deductions.
• The lowest 5% PIT rate applies to taxable income up to ARS 1,749,902/year (FY 2025), after personal deductions.
• 9% PIT applies to annual taxable income from ARS 1,749,902 to ARS 3,499,803 (FY 2025). The tax due on the first ARS 1,749,902 is ARS 87,495 (5%).

What is the foreign beneficiary tax in Argentina?

The foreign beneficiary tax in Argentina is a tax scheme that applies to seasonal workers. In this case, the personal income tax is 24.5% if their work does not exceed 6 months in Argentina. Learn more about taxation in Argentina by getting in touch with our local tax specialists.

Foreign tax relief in Argentina

Argentina has signed various double taxation treaties with countries worldwide. These agreements are intended to protect profits from double taxation. With 22 double tax treaties in force, Argentina is among the countries that protect the business climate and foreign entrepreneurs from over taxation.

Tax authority in Argentina

The Revenue and Customs Control Agency (ARCA, which replaced AFIP in October 2024) is the tax authority in Argentina and the one that collects taxes in this country. It is good to know that the institution can penalize those who fail to file the tax return, the fine being ARS 220,000 for individuals and ARS 440,000 for companies (Law 27,799). Also, those who do not pay taxes are fined up to 100% of the value of the respective taxes.

If you want other information besides the one about the Argentine tax system, you should know that our lawyers can help you. For example, our immigration lawyers in Argentina can help you with the relocation process. In this case, all the formalities for obtaining residency in Argentina will be managed. Don’t hesitate and contact our tax lawyers in Argentina to benefit from complete and efficient legal services, personalized and at advantageous prices.