Argentina vs Estonia
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / Estonia: 4/05/2026
Compare Argentina and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs Estonia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
Estonia
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%
ARS 133,514,185.75 - ARS 1,335,141,857.38：30%
above ARS 1,335,141,857.39：35%
General CIT Rate:
Estonia does not tax retained earnings. Distributed profits are taxed at a rate of 20%. A reduced rate of 14% applies to regularly distributed dividends. From 2025, the general rate for distributed profits will increase to 22%.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
Corporate income tax is assessed and declared monthly.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
CIT on distributed profits is payable upon distribution.
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
Not applicable as tax is only due on distribution.
Withholding Tax (WHT)
Argentina
Estonia
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
Estonia
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.
Effective Tax Rate (ETR)
Argentina
Estonia
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
17.0%
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
0.0%
