Chinese Mainland vs Argentina
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Argentina: 4/01/2026
Compare Chinese Mainland and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Argentina
General CIT Rate:
25%
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:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
Within five months 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:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Chinese Mainland
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):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Argentina
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Chinese Mainland
Argentina
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
21%
