Argentina

Argentina - Civil Law
Incorporate Now
Click request a call for a free, no obligation consultation.
In a hurry? Click incorporate now, and startup your company immediately.

Argentina taxes

Want to setup a company in Argentina? This will tell you about taxation for a LLC which is the most common company type in Argentina.

Argentina taxes both local-source and foreign-source income. The prevailing estimated rate for income remitted, from our research, and these things do change, is 35%. Argentina does not have known exemptions to bring in foreign earned profits made offshore. Taxes are high in Argentina as the effective rate of taxation on a LLC entity is 35%. This ranks Argentina as 168th overall with regards to corp. taxation rate internationally.

The maximum value added tax (VAT) rate in Argentina is 21.00%, that ranks Argentina as 154th overall with regards to value added tax rate worldwide. In terms of other taxation, an employer will contribute 27% to the equivalent of a social security fund and an employee will contribute 17%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 84hours. Contributing to this is the number of yearly labor tax payments, which is 3 in AR.

Thin capitalization mandates are in effect. Thin capitalisation refers to any type of laws on companies' debt-to-asset ratios. Dividends received from a resident entity are not taxable. Foreign-source dividends are subject to Corporate Income Tax, but a credit for foreign tax paid may be available. A dividend is a distribution of a portion of a company profit, determined by the board of directors, to a particular class of shareholders. Dividends can be either stock, cash, or property. Capital Gains are usually treated as business ordinary income and therefore subject to corporate tax at a 35% rate. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

Dividends are not usually subject to withholding tax. This means that payments on dividends made to non-residents are not usually subject to taxation. The interest withholding tax is estimated at 35%. This should be interpreted usually that the tax authorities expects relevant legal entities to automatically withhold 35% of interest payments to non-residents. For certain interests such as those paid to a financial institutions among others are subject to a reduced rate of 15.05%. Payments on royalties to non-residents are subject to a 35% withholding tax on 90% of the gross payment, resulting an effective tax rate of 31.5%. Certain payments on patents and copyrights are subject to wht effective rates of 12.25% and 28%, respectively. Withholding tax rates may be reduced under a tax treaty.

There is a tax on net wealth in Argentina. There are local inheritance and real property taxes in Argentina. There is a stamp duty on the transfer of inmovable property. There are commonly used R&D initiatives that provide tax incentives in Argentina.

The above is not tax or legal advice for your company's facts and circumstance. Incorporations.io can help you to find to an expert in Argentina who can give you the proper advice and help you need. Click incorporate now if you are in a hurry, or press the free consultation button above.

It takes approximately 105 hours to file and prepare documents for a Argentina Civil Law.
The corporate tax is approximately 35% which is 169 in the world.

Owners of a company in Argentina are not allowed to carry back a loss and may be allowed to carry forward a loss for 5 years.

The vat rate in Argentina is 21% which ranks 155 in the world.

Patent box
RND credit
Wealth tax
Estate tax
Transfer taxes
Asset taxes
Capital duties
39Tax treaties
35%Offshore Tax
35%Corp rate
-Loss carryback years
105Corporate time
21%VAT rate
35%Capital gains
2017AEOI planned

Read this to learn about incorporating a company in
Argentina

We can help you form a company in Argentina. Click the button above for a no-obligation quote. We will provide you with all the necessary documents to open a bank account as well as a registered office in Argentina, which is required by law.

Argentina Tax Treaties

CountryTypeDate signed
San Marino
TIEA2009-12-07
Azerbaijan
TIEA2012-12-17
Sweden
DTC 1995-05-31
Bolivia
DTC 1976-10-30
Canada
DTC 1993-04-29
Brazil
DTC 1980-05-17
Belgium
DTC 1996-06-12
Aruba
TIEA2013-09-30
United Kingdom
DTC 1996-01-03
Guernsey
TIEA2011-07-28
Costa Rica
TIEA2009-11-23
Bahamas
TIEA2009-12-03
Peru
TIEA2004-10-07
Curacao
TIEA2014-05-14
China
TIEA2010-12-13
Russia
DTC 2001-10-10
Denmark
DTC 1995-12-12
Ecuador
TIEA2011-05-23
Netherlands
DTC 1996-12-27
Switzerland
DTC 2014-03-20
South Africa
TIEA2013-08-02
India
TIEA2011-11-21
Monaco
TIEA2009-10-13
Cayman Islands
TIEA2011-10-18
Italy
DTC 1979-11-15
Uruguay
TIEA2012-04-23
Germany
DTC 1978-07-13
Australia
DTC 1999-08-27
Isle of Man
TIEA2012-12-14
Armenia
TIEA2014-07-07
Spain
DTC 2013-03-11
Andorra
TIEA2009-10-26
Finland
DTC 1994-12-13
Jersey
TIEA2011-07-28
Bermuda
TIEA2011-08-22
Norway
DTC 1997-10-08
France
DTC 1979-04-04
Macao
TIEA2014-09-05
Macedonia
TIEA2013-04-26

Country Info

National Flag of
Argentine Republic (grn)
República Argentina (spa)
Currency
ARS
Area Code
+54
Capital
Buenos Aires
Region
South America
Native Languages
Guaraní
Spanish