Compare Argentina and Ukraine corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Time of Update — Argentina: 4/01/2026 · Ukraine: 4/06/2026
Time of Update — Argentina: 4/01/2026 · Ukraine: 4/06/2026
Corporate Income Tax (CIT)
Argentina
Ukraine
description
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%
description
General CIT Rate:
18%
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CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
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CIT Return Due Date:
The quarterly tax return should be due within 40 calendar days after the last day of the reporting quarter, but the deadline for submitting the fourth quarter CIT return (based on the quarterly reporting period) is 60 calendar days after the end of the reporting year. The annual tax return (based on the annual reporting period) should be due within 60 calendar days after the last day of the reporting year.
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CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
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CIT Payment Due Date:
According to the assessment based on the tax return, the payable taxes should be paid within ten calendar days after the deadline for submitting the relevant tax return.
Subject to the standard corporate income tax rate (25%–35%).
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General Capital Gain Tax Rate:
Capital gains are subject to the standard corporate income tax rate of 18%.
Effective Tax Rate (ETR)
Argentina
Ukraine
percent
Composite Effective Average Tax Rate:
28%
percent
Composite Effective Average Tax Rate:
percent
Composite Effective Marginal Tax Rate:
21%
percent
Composite Effective Marginal Tax Rate:
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