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Argentina – Switzerland

Double-tax treaty

Treaty overview

In force

Withholding rates

This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.

Payment type Treaty rate Statutory (Argentina) Statutory (Switzerland)
Dividends 0% 35%
Interest 0% 35%
Royalties 0% 0%

Statutory rates for context

Full tax profiles for each jurisdiction, independent of this treaty.

Dimension Argentina Switzerland
Corporate income tax 30% 8.5%
WHT -- dividends 0% 35%
WHT -- interest 0% 35%
WHT -- royalties 0% 0%
VAT / GST 21% 8.1%
Personal income (top) 35% 11.5%
Capital gains 0% n/a
Pillar 2 status none implemented

Source: Administración Federal de Ingresos Públicos (AFIP) (as of 2026-05-30)