Argentina

Paying Taxes in

Argentina

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in 2013 (January 1, 2013 – December 31, 2013).

Compare Argentina to 188 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Turnover tax by City of Buenos Aires 1 online filing 5% turnover 88.39
Employer paid - Social security contributions 1 online filing 84 23% gross salaries 25.94
Tax on financial (check) transactions 1 0.6% any amount debited or credited to bank accounts 17.25
Labor risk insurance 0 paid jointly 3% (+ AR$ 0.6 per employee per month) gross salaries 3.40
Stamp tax on sale of a real estate 1 50% of 3.6% sale price 1.09
Property tax 1 online filing varies (0,582% plus AR$ 14,364 ) fiscal value of building and land 0.97
Vehicle tax 1 2.3% fiscal value of vehicle 0.27
Subway tax 0 paid jointly 10% vehicle tax paid 0.00 included in other taxes
Fuel tax 1 AR 0.81/liter liter consumption 0.00 small amount
Corporate income tax 1 online filing 105 35% taxable profit 0.00
Employer paid - Payroll tax 0 paid jointly 17% gross salaries 0.00 withheld
Value added tax (VAT) 1 online filing 216 21% value added 0.00 not included
Totals: 9.0 405.0 137.3

Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

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