Americas
Currency
ARS
Corporate Tax
35%
Personal Income Tax
35%
VAT / GST
21%
Standard 35%; reduced progressive for SMEs 0-25%; 41% for financial (2024).
Top rate 35%; scale adjusted for inflation (Ley Pellegrini reform).
Standard; 27% on utilities/luxury; 10.5% reduced; 5% special.
Dividends
0-13.5%
Interest
15.05-35%
Royalties
12-31.5%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer ~27% (20.4% social + 5.4% health + 1.5% risk); employee 17%; capped for some.
Capital Gains Tax
15–35% (income)
Inheritance / Estate Tax
Progressive 5–35%
Capital (Net Worth) Tax
0.25–1.25% (bienes personales)
Property Tax
ABL / property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~40
Key partners: Brazil, Chile, Spain, Italy, Germany, France
Withholding typically 10%–15% under treaties.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year
Notes
Tax rates indexed for inflation (CITPP). Export duties (retenciones) 0-15%. Currency controls affect payments.
More in Americas