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Retained

  • Statutory Tax Rate 35
  • Surtax Based on Taxable Income 0
  • Surtax Based on Statutory Tax 0
  • Surtax Deductible from Taxable Income 0
  • Statutory Tax Deductable 0
  • Effective Tax Rate 35

Statutory Tax Rate

Effective 1 January 2021, Argentina introduced a progressive corporate tax rate structure (previously, a single 30% corporate tax rate applied from 1 January 2018 until 31 December 2020).  

From 1 January 2022, the taxable income bracket thresholds are adjusted annually for inflation based on the consumer price index. The brackets and rates for the tax year beginning on and after 1 January 2022 are as follows:

Net Taxable Income

Rate (%)

Up to ARS 7,604,948.57

25%

Over ARS 7,604,948.57 up to ARS 76,049,485.68

30%

Over ARS 76,049,485.68

35%