Argentina’s government wants a flat 25% corporate tax. Congress has not seen a bill. Here is what has actually changed for companies in 2025–2026, what remains a plan, today’s rates — and how the same profit fares in Paraguay.
Argentina’s government has said it wants to cut corporate tax to a flat 25% and shift more of the burden to individuals. As of October 2026 there is no bill in Congress: the plan exists in briefings, not in legislation, and the 2027 budget sent to Congress in September is built on the current tax structure. Earlier, a 27% corporate rate was written into the labour reform and taken out in February 2026 after the provincial governors objected.
What has changed is real but narrower: criminal tax thresholds raised, a simplified regime for individuals, lower export duties, a falling wealth tax and the end of the Impuesto PAIS. This guide separates the two and shows where Argentina stands against Paraguay on the same profit.
| Change | Status | What it does |
|---|---|---|
| Inocencia Fiscal (Law 27,799) | In force since 2 January 2026 | Criminal tax thresholds raised to ARS 100 million (simple evasion) and ARS 1 billion (aggravated); 3-year limitation period for compliant filers; simplified income tax return for individuals |
| Inocencia Fiscal II (Law 27,826) | Published 9 October 2026 | Removes income and asset caps on the simplified return; limits ARCA’s use of presumptions; undeclared cash usable for property purchases until end-2027 |
| Export duties (Decree 423/2026) | In force since June 2026 | Wheat and barley 5.5%; soybeans 24%, falling to 15% by December 2028 |
| Wealth tax (Law 27,743) | In force | Rates falling to a flat 0.25% from 2027; optional advance payment (REIBP) with stability to 2038 |
| Labour reform (Law 27,802) | In force since 6 March 2026 | New severance fund, reduced contributions for new hires, a regime for mid-size investments (RIMI) |
| Impuesto PAIS | Expired December 2024 | The 17.5–30% surcharge on foreign-currency purchases is gone |
Law and practice: Law 27,799 (Boletín Oficial 2 January 2026); Law 27,826 (Boletín Oficial 9 October 2026); Decree 423/2026; Law 27,743 (2024); Law 27,802 (Boletín Oficial 6 March 2026).
| Proposal (July 2026) | Detail | Status |
|---|---|---|
| Corporate tax | Flat 25% for all companies, as under RIGI | Announced; no bill |
| Individuals | Wider base, some higher allowances, revised scale | No figures published |
| Cheque tax | Phased out, possibly by making it fully creditable against income tax | Aspiration |
| VAT | Single rate, fewer exemptions, then 19% or 18% | Aspiration |
| Dividend tax (7%) | Not mentioned | — |
Two warnings for anyone planning on these numbers. First, the governors’ share of income tax revenue makes a corporate cut a federal negotiation, which is what sank the 27% attempt. Second, the dividend tax, which matters most to foreign owners, has not been part of the conversation at all.
Law and practice: Reported by iProfesional on 10 and 23 July 2026 from sources close to the Ministry of Economy; 2027 budget bill, September 2026.
| Profit band, fiscal years from 1 January 2026 | Rate |
|---|---|
| Up to ARS 133.5 million | 25% |
| ARS 133.5 million to ARS 1,335 million | 30% on the excess (plus ARS 33.4 million) |
| Above ARS 1,335 million | 35% on the excess (plus ARS 393.9 million) |
| Dividends to shareholders, resident or not | 7% |
The bands are adjusted for inflation every year — up 31% for 2026 — so a mid-sized company can move through them quickly. Add the cheque tax on bank debits and credits, provincial turnover tax (Ingresos Brutos) of typically 3–5% of sales, and municipal levies, and the corporate rate is only part of the bill.
Law and practice: Law 27,630 (2021); ARCA scale for 2026. Provincial turnover tax varies by province and activity.
| US$1,000,000 profit, all paid out | Argentina (large company) | Paraguay |
|---|---|---|
| Corporate tax | about US$302,000 (effective about 30% across the bands) | US$100,000 (IRE 10%) |
| Dividend tax | about US$49,000 (7%) | US$72,000 to a resident (8%) or US$135,000 to a foreign owner (15%) |
| Net to the owner | about US$649,000 | US$828,000 or US$765,000 |
| VAT, general rate | 21% | 10% |
| Cheque tax on bank movements | 0.6% + 0.6% | None |
Even if the 25% flat rate arrives, the gap with Paraguay’s 10% stays wide — and Paraguay has no cheque tax and no provincial turnover tax. That is why so many Argentine owners look at a Paraguayan base. It is also why Argentina treats Paraguay as a low-tax jurisdiction, with consequences we cover in our guide to moving a business to Paraguay.
Law and practice: Illustrative: Argentine tax on US$1 million of profit under the 2026 scale and an exchange rate of about ARS 1,518 per dollar; ignores turnover tax. Paraguay: Ley 6380/2019.
25–35% plus 7% on dividends, until a bill is passed.
RIGI for large projects, RIMI for SMEs, the knowledge-economy regime for software and services.
A tax chapter could still be added in Congress.
The new thresholds help compliant taxpayers; the 3-year limitation period needs clean filings.
For regional activity that need not be in Argentina, run the numbers for a Paraguayan company.
No. The government has proposed a flat 25% rate, but as of October 2026 no bill has been sent to Congress. The 25%, 30% and 35% progressive scale still applies.
A progressive scale: 25% up to about ARS 133.5 million of profit, 30% up to about ARS 1,335 million, and 35% above, plus 7% on dividends.
Law 27,799, in force since January 2026, which raised the thresholds for criminal tax evasion, shortened the limitation period for compliant taxpayers and created a simplified income tax return. Law 27,826 widened it in October 2026.
No. It expired in December 2024.
Yes. Decree 423/2026 cut duties on wheat and barley to 5.5% and sets soybeans on a path from 24% to 15% by December 2028.
Paraguay charges 10% corporate tax, 10% VAT and no cheque or provincial turnover tax, against Argentina’s 25–35%, 21% VAT, cheque tax and turnover tax.
Dividends, BOPREAL, related-party payments and what is still restricted.
Argentina and 16 other countries on one profit.
Tell us what your Argentine business earns and where its owners live. We model current law, the proposals and a Paraguayan alternative — fixed quote within one business day.
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