Corporate Tax Comparison

Argentina vs Chinese Mainland

Compare Argentina and Chinese Mainland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Argentina: 4/01/2026 · Chinese Mainland: 4/04/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Argentina

Chinese Mainland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Argentina: 4/01/2026 · Chinese Mainland: 4/04/2026

Corporate Income Tax (CIT)

Argentina

Chinese Mainland

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%

General CIT Rate:

25%

CIT Return Due Date:

The second week of the fifth month after the end of the fiscal year.

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 Payment Due Date:

Second week of fifth month after the fiscal year ends.

CIT Payment Due Date:

Within five months after the end of the tax year.

CIT Estimated Payment Due Date:

"Monthly installment payments."

CIT Estimated Payment Due Date:

Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.

Withholding Tax (WHT)

Argentina

Chinese Mainland

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

7 / 0 / 15 05 / 35 / 21 / 28

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

10/10/10

Value-Added Tax (VAT)

Argentina

Chinese Mainland

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

13%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Argentina

Chinese Mainland

General Capital Gain Tax Rate:

Subject to the standard corporate income tax rate (25%–35%).

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate.

Effective Tax Rate (ETR)

Argentina

Chinese Mainland

Composite Effective Average Tax Rate:

28%

Composite Effective Average Tax Rate:

23.00

Composite Effective Marginal Tax Rate:

21%

Composite Effective Marginal Tax Rate:

15.59

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