

Iceland vs Argentina
Corporate Tax Comparison
Time of Update: Iceland: 4/04/2026 / Argentina: 4/01/2026
Compare Iceland and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Iceland vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Iceland
Argentina
General CIT Rate:
20 (for LLCs and limited partnerships); 37.6 (for other entities)
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:
31 May
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
November 1st and December 1st
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
Except for January and October, prepayments should be made on the first day of each month.
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Iceland
Argentina
Resident Withholding Tax (Dividend/Interest/Royalty):
22/22/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/13/22
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Iceland
Argentina
General Capital Gain Tax Rate:
20 (for corporations, same as CIT rate for LLCs); 22 (for individuals)
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Iceland
Argentina
Composite Effective Average Tax Rate:
18.79%
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
14.93%
Composite Effective Marginal Tax Rate:
21%
