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Want to setup a company in Argentina? This will tell you about taxation for a LLC which is the most common company type in Argentina.

Argentina taxes both local-source and foreign-source income. The prevailing estimated rate for income remitted, from our research, and these things do change, is 35%. Argentina does not have known exemptions to bring in foreign earned profits made offshore. Taxes are high in Argentina as the effective rate of taxation on a LLC entity is 35%. This ranks Argentina as 168th overall with regards to corp. taxation rate internationally.

The maximum value added tax (VAT) rate in Argentina is 21.00%, that ranks Argentina as 154th overall with regards to value added tax rate worldwide. In terms of other taxation, an employer will contribute 27% to the equivalent of a social security fund and an employee will contribute 17%. The overall complexity of the tax system is medium. This is measured by average time to comply with a country's labor tax requirements is as it is 84hours. Contributing to this is the number of yearly labor tax payments, which is 3 in AR.

Thin capitalization mandates are in effect. Thin capitalisation refers to any type of laws on companies' debt-to-asset ratios. Dividends received from a resident entity are not taxable. Foreign-source dividends are subject to Corporate Income Tax, but a credit for foreign tax paid may be available. A dividend is a distribution of a portion of a company profit, determined by the board of directors, to a particular class of shareholders. Dividends can be either stock, cash, or property. Capital Gains are usually treated as business ordinary income and therefore subject to corporate tax at a 35% rate. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

Dividends are not usually subject to withholding tax. This means that payments on dividends made to non-residents are not usually subject to taxation. The interest withholding tax is estimated at 35%. This should be interpreted usually that the tax authorities expects relevant legal entities to automatically withhold 35% of interest payments to non-residents. For certain interests such as those paid to a financial institutions among others are subject to a reduced rate of 15.05%. Payments on royalties to non-residents are subject to a 35% withholding tax on 90% of the gross payment, resulting an effective tax rate of 31.5%. Certain payments on patents and copyrights are subject to wht effective rates of 12.25% and 28%, respectively. Withholding tax rates may be reduced under a tax treaty.

There is a tax on net wealth in Argentina. There are local inheritance and real property taxes in Argentina. There is a stamp duty on the transfer of inmovable property. There are commonly used R&D initiatives that provide tax incentives in Argentina.

The above is not tax or legal advice for your company's facts and circumstance. can help you to find to an expert in Argentina who can give you the proper advice and help you need. Click incorporate now if you are in a hurry, or press the free consultation button above.

Country details

Buenos Aires
South America
Spanish (Argentina), English, Italian (Standard), German (Standard), French (Standard), gn

Tax treaties

Country Type Date Signed
San Marino TIEA 2009-12-07
Azerbaijan TIEA 2012-12-17
Sweden DTC  1995-05-31
Bolivia DTC  1976-10-30
Canada DTC  1993-04-29
Brazil DTC  1980-05-17
Belgium DTC  1996-06-12
Aruba TIEA 2013-09-30
United Kingdom DTC  1996-01-03
Guernsey TIEA 2011-07-28
Costa Rica TIEA 2009-11-23
Bahamas, The TIEA 2009-12-03
Peru TIEA 2004-10-07
Curaçao TIEA 2014-05-14
China TIEA 2010-12-13
Russian Federation DTC  2001-10-10
Denmark DTC  1995-12-12
Ecuador TIEA 2011-05-23
Netherlands DTC  1996-12-27
Switzerland DTC  2014-03-20
South Africa TIEA 2013-08-02
India TIEA 2011-11-21
Monaco TIEA 2009-10-13
Cayman Islands TIEA 2011-10-18
Italy DTC  1979-11-15
Uruguay TIEA 2012-04-23
Germany DTC  1978-07-13
Australia DTC  1999-08-27
Isle of Man TIEA 2012-12-14
Armenia TIEA 2014-07-07
Spain DTC  2013-03-11
Andorra TIEA 2009-10-26
Finland DTC  1994-12-13
Jersey TIEA 2011-07-28
Bermuda TIEA 2011-08-22
Norway DTC  1997-10-08
France DTC  1979-04-04
Macao, China TIEA 2014-09-05
Former Yugoslav Republic of Macedonia TIEA 2013-04-26

Tax treaties Map



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