Corporate Tax Comparison

Argentina vs Vietnam

Compare Argentina and Vietnam 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 · Vietnam: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Argentina

Vietnam

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Argentina: 4/01/2026 · Vietnam: 4/05/2026

Corporate Income Tax (CIT)

Argentina

Vietnam

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:

CIT Return Due Date:

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

CIT Return Due Date:

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

CIT Payment Due Date:

Second week of fifth month after the fiscal year ends.

CIT Payment Due Date:

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

CIT Estimated Payment Due Date:

"Monthly installment payments."

CIT Estimated Payment Due Date:

Quarterly payments must be made no later than the 30th day of the next quarter.

Withholding Tax (WHT)

Argentina

Vietnam

Resident Withholding Tax (Dividend/Interest/Royalty):

0 / 7 / 6 / 6

Resident Withholding Tax (Dividend/Interest/Royalty):

0/5/10

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

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

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

0/5/10

Value-Added Tax (VAT)

Argentina

Vietnam

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

10%

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Argentina

Vietnam

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.

Effective Tax Rate (ETR)

Argentina

Vietnam

Composite Effective Average Tax Rate:

28%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

21%

Composite Effective Marginal Tax Rate:

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