Puerto Rico vs Argentina
Corporate Tax Comparison
Time of Update: Puerto Rico: 4/06/2026 / Argentina: 4/01/2026
Compare Puerto Rico and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Puerto Rico vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Puerto Rico
Argentina
General CIT Rate:
37.5 (i.e. 18.5% plus an additional tax of 19% on income over $275,000).
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%
CIT Return Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
Regular companies - within the first 15 days of the fourth month after the end of their tax year. Tax-exempt businesses - within the first 15 days of the sixth month after the end of the tax year.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
Ordinary companies - equal installment payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the company's tax year. Tax-exempt businesses - the first and second installments can be jointly paid on the 15th day of the sixth month of the company's tax year.
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Puerto Rico
Argentina
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/29/29
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Puerto Rico
Argentina
General Capital Gain Tax Rate:
20
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Puerto Rico
Argentina
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
21%
