Retained
- Statutory Tax Rate 35
- Surtax Based on Taxable Income 0
- Surtax Based on Statutory Tax 0
- Surtax Deductible from Taxable Income 0
- Statutory Tax Deductable 0
- Effective Tax Rate 35
Statutory Tax Rate
Effective 1 January 2021, Argentina introduced a progressive corporate tax rate structure (previously, a single 30% corporate tax rate applied from 1 January 2018 until 31 December 2020).
From 1 January 2022, the taxable income bracket thresholds are adjusted annually for inflation based on the consumer price index. The brackets and rates for the tax year beginning on and after 1 January 2022 are as follows:
|
Net Taxable Income |
Rate (%) |
|
Up to ARS 7,604,948.57 |
25% |
|
Over ARS 7,604,948.57 up to ARS 76,049,485.68 |
30% |
|
Over ARS 76,049,485.68 |
35% |