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Dividend tax in Argentina 2026
Argentine-company dividends are settled with a flat 7% withheld by the payer — final for residents and foreign investors alike, on profits earned from 2018 onward.
Foreign dividends work the hard way: ordinary income at the scale, with a credit for the foreign tax including the underlying company tax.
At a glance
- top rate
- 7% final (Argentine payers)
- entry band
- 0% on distributions of pre-2018 profits
- tax year basis
- Withheld on distribution
- filing deadline
- None for withheld domestic dividends
- residency basis
- Residents also taxed on foreign dividends at scale rates
- regime flag
- No imputation system — the 7% is a clean final layer
Rates
How investment income is taxed (2026)
| Rate | Base | Applies to |
|---|---|---|
| 7% | Gross dividend | Distributions by resident companies from post-2017 profits — final, residents and non-residents |
| 0% | — | Distributions of profits accrued before 2018 |
| 5-35% scale | Gross dividend | Foreign dividends of residents — with a foreign tax credit including underlying company tax |
| 0% | — | Interest on peso savings accounts and fixed-term deposits (including inflation-adjusted), government bonds and quoted corporate notes |
Residency
Residency trigger
The paying company withholds and the matter closes; the exemptions on peso deposits and public bonds are the backbone of local savings planning.
Non-resident treatment
Non-residents bear the identical 7%; their interest income faces 35% generally or an effective 15.05% for qualifying import financing and leasing.
Notes
- Interest outside the exemptions — foreign-currency deposits, private loans — is ordinary income at the scale.
- Directors' fees within the legal limits are ordinary income; amounts above the limits escape tax when the company has paid its own tax.
- Copyright royalties of authors are exempt up to ARS 10,000 a year — another unindexed relic.
FAQ
How are dividends taxed in Argentina?
A flat 7% final withholding on distributions from Argentine companies (post-2017 profits) — the same for residents and foreign shareholders.
Is bank interest taxed in Argentina?
Peso savings accounts and fixed-term deposits are exempt — 0% — as are government bonds and quoted corporate notes; other interest joins the 5-35% scale.
Figures: tax year 2026, compiled from public sources. Not tax advice.