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Argentina

#14 of 23Worldwide35%

South America · Buenos Aires · ARS

Knowledge Economy Law offers 15% corporate rate for tech exporters, 24-hour SAS incorporation, 2-year path to citizenship with dual nationality allowed, and Latin America's strongest tech ecosystem with 14 unicorns.

67
Overall Score
Tax0
Funding85
Visa90
Residency91
Tax Res.55
Practical81
Remote79
Family85
Ecosystem80

Dimension Profile

Dimension Breakdown

Corporate Tax Rate
35%
Capital Gains Rate
15%
Territorial System
No
IP Box Regime
No
Tax Treaties
22
VAT Rate
21%
Dividend Withholding
7%
Holding Company Viable
No
Notes
35% standard corporate rate (progressive 25-35%). Knowledge Economy Law (Ley 27.506) gives qualifying tech and software exporters a 15% rate, VAT exemption, zero export tax, and fiscal stability through 2029. No formal IP box but the Knowledge Economy regime is functionally equivalent for eligible companies.
3 sources cited

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