Argentina

Progressive general-regime rates for fiscal period 2025: 0.50% on the first bracket above the non-taxable minimum (ARS 384,728,044.57), 0.75% on the next bracket, 1.00% on the excess. A reduced-rate regime (0%/0.25%/0.50%) applies to taxpayers who maintain a history of compliant filing. Legislated rate reductions are scheduled for 2026 (0.5%/0.75% top) and 2027 (flat 0.5%).