Argentina

Corporate - Branch income

Last reviewed - 05 February 2025

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 2025):

Taxable income from 0 to 101,679,575.26 Argentine pesos (ARS): 25%.
Taxable income from more than ARS 101,679,575.26 to ARS 1,016,795,752.62: ARS 25,419,893.82 + 30% on the amount that exceeds ARS 101,679,575.26.
Taxable income from more than ARS 1,016,795,752.62: ARS 299,954,747.02 + 35% on the amount that exceeds ARS 1,016,795,752.62.