Country：阿根廷 · Tax & Audit
Argentina · Tax & Audit
Argentina's corporate income tax (CIT) uses a progressive rate of 25%–35% (by annual taxable income brackets); the standard VAT (IVA) rate is 21% (10.5% for capital goods, 27% for some luxury goods). Dividend withholding is 7%. A 0.6% bank account debit/credit transaction tax and provincial gross receipts tax (IIBB) of 3%–5% also apply. Financial statements must be adjusted for inflation (Adjustment by Inflation) by law. RIGI-registered companies apply a fixed 25% CIT and enjoy accelerated depreciation.
Key points
- Progressive CIT rate 25%–35% (by taxable income brackets).
- Standard VAT 21%; capital goods 10.5%; some luxury goods 27%.
- Dividend withholding 7% (3.5% after 7 years for RIGI companies).
- Bank account debit/credit transaction tax 0.6%; provincial IIBB gross receipts tax 3%–5%.
- Financial statements must be inflation-adjusted (legal requirement affecting the taxable base).
- RIGI companies: fixed 25% CIT, 2-year depreciation of fixed assets, unlimited loss carry-forward.
- Employer social security about 24%–26.4% of wages; the China-Argentina tax treaty can optimize structures.
Procedure
- Register with AFIP and obtain the CUIT tax number.
- Monthly VAT (IVA) and transaction tax filings.
- Annual CIT filing (RG 5648/2025 extends to June of the following year).
- Prepare transfer pricing and thin-capitalization documentation.
Hard requirements
- A local accountant (with inflation-adjustment expertise); electronic filing; TP documentation.
Costs
Taxes: late penalties are high (tax evasion can be fined 100%).⏱ ⏱ Timeline：Monthly VAT; annual CIT (before June of the following year).⚠ Common risks
- Inflation-adjustment calculation errors under high inflation skew the tax base.
- Provincial IIBB rates vary by province and activity, easily under-reported.
- Federal, provincial, and municipal tax stacking makes compliance complex.
Handbook
📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)
Applies to：Tax, filing, and audit compliance for Argentina resident companies (federal/provincial/municipal three tiers).
Prerequisites
- CUIT obtained and relevant taxes activated.
- A local accountant with inflation-adjustment (ajuste por inflación) experience appointed.
- Electronic invoicing (CAE) system available.
| Step | Action | Owner | Timeline | Cost | Official form / system | Notes & penalties |
|---|---|---|---|---|---|---|
| 1 | ARCA tax registration and CUIT (prerequisite). Obtain CUIT at registration and register taxes such as VAT (IVA). | ARCA | Obtained at registration | Low | CUIT tax registration | Penalty：No tax number, no business operations. |
| 2 | Monthly VAT (IVA) and transaction tax filings. Standard rate 21%, brackets 10.5% or 27%; a 0.6% transaction tax applies to each debit and credit of bank accounts. | Local accountant | 10th–20th of each month (by CUIT final digit) | Filing and service fees | AFIP/ARCA electronic filing | Penalty：Late penalties are heavy (tax evasion can be fined 100%). |
| 3 | Mandatory inflation-adjusted financial statements. The law requires the tax base and financial statements to be adjusted for inflation. | Accountant | Fiscal year end | Audit and preparation fees | Financial statements (ajuste por inflación) | Penalty：Tax-base deviations from calculation errors trigger audits. |
| 4 | Annual corporate income tax (CIT) filing. Progressive rates 25%/30%/35%; prepayments in 9 installments of 11.11% each (RG 5685/2025). | Accountant | June of the following year (extended per RG 5648/2025) | Filing and service fees | Declaración Jurada Ganancias | Penalty：Late-filing penalties. |
| 5 | Employer social security and payroll taxes. Employer social security about 27% (including pension, healthcare, unemployment, and ART). | Finance or accounting staff | Monthly | Employer social security burden about 27% | SIPA/ANSES | Penalty：Missed contributions bring fines and labor dispute risk. |
| 6 | Transfer pricing and thin-capitalization documentation. Cross-border related-party transactions need documentation; the China-Argentina tax treaty (effective Nov 2024) can optimize structures. | Tax advisor | Ongoing or annual | Advisor fees | Transfer pricing (TP) documentation | Penalty：TP adjustments lead to additional tax and fines. |
| 7 | Provincial gross receipts tax (IIBB) and municipal taxes. IIBB rates vary by province; digital services may trigger obligations in multiple jurisdictions. | Finance | Monthly or annual | Provincial/municipal rates between 3% and 5% | IIBB filing | Penalty：Provincial tax under-reporting. |
✅ Self-check list
⚠ Common pitfalls
Inflation-adjustment calculation errors影响：Tax-base deviations, additional tax, and fines.规避：Hire a local accountant familiar with ajuste por inflación.
Provincial IIBB under-reporting影响：Provincial tax penalties规避：Confirm the IIBB rate for the operating province and activity, and file on time.
Mis-calculating three-tier tax stacking (federal/provincial/municipal)影响：Effective burden exceeds expectations.规避：Conduct full-stack tax burden modeling.
Dividend withholding and CIT duplication/omission影响：Missing the 7% withholding (reducible by treaty).规避：Account for the RIGI 3.5% benefit after 7 years and treaty application.
Electronic invoicing violations影响：Invalid invoices and fines.规避：Real-time CAE, digital signature.
Missing transfer pricing documentation影响：Additional tax and fines规避：Keep documentation for related-party transactions and apply the China-Argentina treaty.
📅 Ongoing post-incorporation obligations
- Monthly VAT/transaction tax filings
- Annual corporate income tax filing (June of the following year)
- Monthly employer social security contributions
- Inflation-adjusted financial statements and audit (where applicable)
- Continuous provincial IIBB filings
- Transfer pricing documentation retention
🔗 Official portals
📎 Source：Federal Public Revenue Administration (AFIP/ARCA); Income Tax Law; RIGI regime; Kreston/Biz Latin Hub 2025 guides
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