Argentina Tax Overview
Argentine tax system at a glance
- Overview of Argentine tax system — Argentina levies federal taxes (income tax, VAT, social security) administered by ARCA (formerly AFIP), plus provincial and municipal taxes such as turnover tax. Tax thresholds and brackets are heavily inflation-indexed and updated frequently.
- Standard tax year for individuals — Calendar year (1 January to 31 December) (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))
- Tax year for companies — Companies use their commercial financial year (12 months); often calendar year but may differ (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))
- Currency — Argentine peso (ARS) (Banco Central de la República Argentina)
- National tax authority — ARCA — Agencia de Recaudación y Control Aduanero (the former AFIP) (Decreto 953/2024 (creation of ARCA, replacing AFIP))
- Basis of taxation for residents — Residents are taxed on worldwide income; non-residents are taxed only on Argentine-source income (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628))
- Headline personal income tax rate range — Progressive 5% to 35% % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income)
- Headline corporate income tax rate range — Progressive 25% / 30% / 35% by taxable-income band; top marginal rate 35% % (Income Tax Law (Ley de Impuesto a las Ganancias, Ley 20.628) — https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income)
- Does a VAT/GST exist? — Yes — VAT (IVA, Impuesto al Valor Agregado), standard rate 21% % (VAT Law (Ley de Impuesto al Valor Agregado, Ley 23.349))
- Provincial turnover tax (Ingresos Brutos) — Each province levies a gross-receipts/turnover tax, commonly in the range of roughly 1%–6% depending on activity and province (approx — confirm; varies by province and activity) % (Provincial tax codes (Códigos Fiscales provinciales — Impuesto sobre los Ingresos Brutos))
- Personal assets tax (Bienes Personales) — Annual wealth tax on worldwide assets of resident individuals above an exempt minimum; progressive rates (Personal Assets Tax Law (Ley de Impuesto sobre los Bienes Personales, Ley 23.966))
- Main annual corporate filing deadline — Corporate income tax returns are generally due in the fifth/sixth month after fiscal year-end (deadline extended to June of the following year for calendar-year filers under recent resolutions) (approx — confirm exact CUIT-based dates for the year) (ARCA General Resolution (Resolución General — annual filing-calendar resolution; e.g. RG 5648/2025))
Talk to a verified accountant
This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at openaccountants.com.
- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network
General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ar-tax-overview on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ar-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.


