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Argentina

South America · AR · 21 treaties

What are the main tax rates in Argentina?

Argentina has a worldwide tax system. The top personal income tax rate is 35%, and the corporate tax rate is 30%. VAT is 21%.

Tax profile

Corporate income tax 30%
Withholding — dividends 0%
Withholding — interest 0%
Withholding — royalties 0%
VAT / GST (standard) 21%
Personal income (top rate) 35%
Capital gains 0%
Tax system Worldwide
Residency threshold 365 days
Exit / departure tax No
CFC rules Yes
Transfer pricing Strict
Digital nomad visa Residencia temporaria para nómadas digitales
Digital services tax none
Global minimum tax (Pillar 2) None

Common questions

Are capital gains and dividends taxed in Argentina?
Capital gains and dividends are not taxed in Argentina, with rates at 0%.
How long does it take to become a tax resident in Argentina?
It takes 365 days to establish tax residency in Argentina.
Does Argentina offer a nomad visa?
Yes, Argentina offers a nomad visa.

Tax residency

Moderate

What makes you a tax resident — and how hard it is to stop being one.

Ending tax residence generally requires either obtaining permanent residence abroad or remaining outside Argentina for more than 12 months with only limited short return visits; it is not enough just to leave or fall below a day-count, but there is no lifelong citizenship‑based or deemed‑domicile tail.

Source: Administración Federal de Ingresos Públicos (AFIP), Argentina

Tax treaty network (27)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.

PartnerDivIntRoy
Australia — 12% 15%
Belgium — 12% 15%
Bolivia — — —
Brazil — 15% 15%
Canada — 12.5% 15%
Chile — 15% 15%
China — 12% 10%
Czechia — 12% 15%
Denmark — 12% 15%
Finland — 15% 15%
France — 20% 18%
Germany — 15% 15%
Italy — 20% 18%
Japan — 12% 10%
Luxembourg — 12% 10%
Mexico — 12% 15%
Netherlands — 12% 15%
Norway — 12.5% 15%
Qatar — 12% 10%
Spain — 12% 15%
Sweden — 12.5% 15%
Switzerland — 12% 15%
Turkey — 12% 10%
United Arab Emirates — 12% 10%
United Kingdom — 12% 15%
Russia — 15% 15%
Austria — 12% 15%