Argentina vs Portugal
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Portugal: 4/04/2026
Compare Argentina and Portugal corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Portugal Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Portugal
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:
21
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
Withholding Tax (WHT)
Argentina
Portugal
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Portugal
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
Effective Tax Rate (ETR)
Argentina
Portugal
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
28.42%
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
16.01%
