Argentina

The rate of CIT on net taxable income from Argentine sources and from activities performed abroad by the branch is currently as follows (for fiscal years beginning on or after 1 January 2021, indexed as of 2026):

• Taxable income from ARS 0 to ARS 133,514,185.74: 25%.
• Taxable income from more than ARS 133,514,185.74 to ARS 1,335,141,857.38: ARS 33,378,546.43 + 30% on the amount that exceeds ARS 133,514,185.74.
• Taxable income from more than ARS 1,335,141,857.38: ARS 393,866,847.93 + 35% on the amount that exceeds ARS 1,335,141,857.38.