{"id":218809,"date":"2021-06-21T19:22:45","date_gmt":"2021-06-21T22:22:45","guid":{"rendered":"https:\/\/cspabogados.com.ar\/?p=218809"},"modified":"2026-08-19T13:03:43","modified_gmt":"2026-08-19T16:03:43","slug":"corporate-income-tax-rates-in-argentina","status":"publish","type":"post","link":"https:\/\/cspabogados.com.ar\/en\/corporate-income-tax-rates-in-argentina\/","title":{"rendered":"New corporate income tax rates in Argentina"},"content":{"rendered":"<div class=\"et_pb_section_0 et_pb_section et_section_regular et_block_section\"><div class=\"et_pb_row_0 et_pb_row et_block_row\"><div class=\"et_pb_column_0 et_pb_column et_pb_column_4_4 et-last-child et_block_column et_pb_css_mix_blend_mode_passthrough\"><div class=\"et_pb_text_0 et_pb_text et_pb_bg_layout_light et_pb_module et_flex_module\"><div class=\"et_pb_text_inner\"><p style=\"font-weight: 400;\">By Law 27,630 (published in the Official Gazette on 16 June 2021), for fiscal years beginning on or after 1 January 2021, inclusive, the corporate income tax rates in Argentina are the following:<\/p>\n<p style=\"font-weight: 400;\">Net accumulated taxable income in Argentine Pesos (AR$)<\/p>\n<table width=\"670\" style=\"font-weight: 400;\">\n<tbody>\n<tr>\n<td width=\"68\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"68\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"72\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"94\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"123\">\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"68\">\n<p>Over AR$<\/p>\n<\/td>\n<td width=\"68\">\n<p>To AR$<\/p>\n<\/td>\n<td width=\"72\">\n<p>Tax due<\/p>\n<\/td>\n<td width=\"94\">\n<p>Additional rate<\/p>\n<\/td>\n<td width=\"123\">\n<p>Over the excess of AR$<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"68\">\n<p>0<\/p>\n<\/td>\n<td width=\"68\">\n<p>5,000,000<\/p>\n<\/td>\n<td width=\"72\">\n<p>0<\/p>\n<\/td>\n<td width=\"94\">\n<p>25%<\/p>\n<\/td>\n<td width=\"123\">\n<p>0<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"68\">\n<p>5,000,000<\/p>\n<\/td>\n<td width=\"68\">\n<p>50,000,000<\/p>\n<\/td>\n<td width=\"72\">\n<p>1,250,000<\/p>\n<\/td>\n<td width=\"94\">\n<p>30%<\/p>\n<\/td>\n<td width=\"123\">\n<p>5,000,000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"68\">\n<p>50,000,000<\/p>\n<\/td>\n<td width=\"68\">\n<p>&nbsp;<\/p>\n<\/td>\n<td width=\"72\">\n<p>14,750,000<\/p>\n<\/td>\n<td width=\"94\">\n<p>35%<\/p>\n<\/td>\n<td width=\"123\">\n<p>50,000,000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"font-weight: 400;\">In turn, dividend distributions are taxed at a rate of 7%.<\/p>\n<p style=\"font-weight: 400;\">The amounts set forth in the above scale shall be adjusted yearly, as of January 1, 2022, considering the annual variation of the Consumer Price Index provided by the National Institute of Statistics and Censuses. The new figures will be applicable for fiscal years beginning after each adjustment.<\/p>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p style=\"font-weight: 400;\">Mario E. Castro Sammartino<\/p>\n<p style=\"font-weight: 400;\">Our publications exclusively express the\u00a0author\u00b4s opinion and do not purport to be legal counsel on any case. Should\u00a0you need it, you must consult with your trusted lawyer.<\/p>\n<p style=\"font-weight: 400;\">\u00a0<\/p>\n<p style=\"font-weight: 400;\"><span>\u00a0<\/span><\/p>\n<p style=\"font-weight: 400;\">\n<p>&nbsp;<\/p>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>The Federal Congress has enacted new corporate income tax rates in Argentina, as of fiscal years beginning on or after 1 January 2021. See what these new rates are.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25,1228,1274],"tags":[],"csp_materia":[],"csp_coleccion":[],"class_list":["post-218809","post","type-post","status-publish","format-standard","hentry","category-companies","category-corporate","category-doing-business"],"_links":{"self":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/comments?post=218809"}],"version-history":[{"count":1,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218809\/revisions"}],"predecessor-version":[{"id":225778,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/posts\/218809\/revisions\/225778"}],"wp:attachment":[{"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/media?parent=218809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/categories?post=218809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/tags?post=218809"},{"taxonomy":"csp_materia","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/csp_materia?post=218809"},{"taxonomy":"csp_coleccion","embeddable":true,"href":"https:\/\/cspabogados.com.ar\/en\/wp-json\/wp\/v2\/csp_coleccion?post=218809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}