Argentina published Law 27630 on 16 June 2021, which amends the Income Tax Law for the introduction of new progressive corporate income tax rates. As previously reported, this includes the following progressive rates based on net taxable income:

• up to ARS 5.0 million - 25%
• over ARS 5.0 million up to 50.0 million - 30%
• over ARS 50.0 million - 35%

From 1 January 2022, the bracket thresholds w…