Argentina vs Germany
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Germany: 4/02/2026
Compare Argentina and Germany corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Germany Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Germany
General CIT Rate:
0 - ARS 133,514,185.74：25%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
General CIT Rate:
Corporate income tax is 15%, plus a 5.5% solidarity surcharge on the corporate income tax, resulting in a combined rate of 15.825%. Trade tax applies separately and generally ranges from 8.75% to 20.3% depending on the municipality. According to legislative changes adopted in 2025, the corporation tax rate is planned to decrease to 14% in 2028, 13% in 2029, 12% in 2030, 11% in 2031, and 10% from 2032 onward, with the solidarity surcharge continuing to apply.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
July 31st (or extended to the end of February of the following year if the taxpayer instructs a professional tax advisor).
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
As stated in the assessment notice.
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
Quarterly installment payments are due on the 10th day of March, June, September, and December.
Withholding Tax (WHT)
Argentina
Germany
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Germany
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate tax rate.
Effective Tax Rate (ETR)
Argentina
Germany
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
26.59
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
11.00
