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Argentina – South Korea

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 (South Korea)
Dividends 0% 22%
Interest 0% 22%
Royalties 0% 22%

Statutory rates for context

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

Dimension Argentina South Korea
Corporate income tax 30% 24%
WHT -- dividends 0% 22%
WHT -- interest 0% 22%
WHT -- royalties 0% 22%
VAT / GST 21% 10%
Personal income (top) 35% 45%
Capital gains 0% 0%
Pillar 2 status none none

Source: National Tax Service of the Republic of Korea (as of 2026-05-30)