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 2024):

• Taxable income from ARS 0 to ARS 34,703,523.08: 25%.
• Taxable income from more than ARS 34,703,523.08 to ARS 347,035,230.79: ARS 8,675,880.77 + 30% on the amount that exceeds ARS 34,703,523.08.
• Taxable income from more than ARS 347,035,230.79: ARS 102,375,393.08 + 35% on the amount that exceeds ARS 347,035,230.79.