Argentina
Argentina. For full detail on Argentina, go to The Argentine Thread.
We cover Argentina only as a benchmark for comparing the rest of Latin America. Our sister site The Argentine Thread covers it in full, with its own doing business guide and live data.
Benchmark figures
Each figure is taken from the doing business guide on The Argentine Thread and shows the date it was verified there. These are summaries, not legal or tax advice.
| Corporate income tax | 25, 30 or 35 % progressive bracketsThe Argentine Thread, as of 2026-10-24 |
|---|---|
| Dividend withholding, non residents | 7 %The Argentine Thread, as of 2026-10-24 |
| VAT, general rate | 21 %The Argentine Thread, as of 2026-10-24 |
| Interest withholding, non residents | 15.05 (foreign banks and specified cases) or 35 %The Argentine Thread, as of 2026-10-24 |
| Royalty withholding, patents and trademarks | 28 %The Argentine Thread, as of 2026-10-24 |
| Employer social security and health | 24 (SMEs and listed activities) or 26.4 %The Argentine Thread, as of 2026-10-26 |
| FX regime | Single official FX market; controls on companies remain in lighter form, controls on individuals largely lifted in April 2025The Argentine Thread, as of 2026-10-24 |
| Dividend repatriation | Through the official FX market for profits from audited fiscal years starting on or after 1 Jan 2025; older retained earnings need a conditional routeThe Argentine Thread, as of 2026-10-24 |
| Entity setup time, SAS in the City of Buenos Aires | Registration within 72 hours, or 24 hours with no observations, per IGJThe Argentine Thread, as of 2026-10-24 |
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