How are dividends taxed in Argentina?

Dividends from Argentine companies are subject to a final withholding tax at source. For resident individuals the rate is 7%, deducted before the dividend is paid, and it is a final tax — the dividend is not added to other income and there is no gross-up or imputation credit.

Do residents pay extra income tax on dividends in Argentina?

No. The 7% withholding (impuesto cedular) is a final tax for resident individuals. Once it has been withheld, there is no further personal income tax to pay on that dividend and it does not need to be combined with your other income.

How are non-residents taxed on Argentine dividends?

Non-residents face a domestic withholding of 7%, but where no tax treaty applies the effective rate can be higher in certain equalisation situations. A double-tax treaty may cap the rate lower, so enter the treaty cap to apply the reduced rate.

Is there a franking or imputation credit like in Australia?

No. Argentina does not operate a dividend imputation system for individuals. The company pays its corporate tax, and the shareholder's separate withholding is their final liability — there is no credit to offset against other tax.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so your figures stay private.

Argentina Dividend Tax Calculator

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This Argentina dividend tax calculator shows what you actually keep after a company distributes profit. Dividends from Argentine companies carry a final withholding tax at source — 7% for resident individuals, deducted before payment — and, for non-residents, a configurable rate that a double-tax treaty may reduce. Enter the gross dividend and the tool returns the net.

How it works

The calculation is deliberately simple because the tax is final:

Resident individual: tax = gross × 7%, and net = gross − tax. There is no gross-up and no imputation credit; the dividend is not added to your other income.
Non-resident: the domestic rate (default 7%) applies, but if you supply a treaty cap greater than zero, the lower of the two rates is used.

The tool reports the effective rate applied, the tax withheld at source, and your net dividend received.

Example

A resident individual receiving a gross dividend of ARS 1,000,000 has 7% withheld — ARS 70,000 — leaving a net dividend of ARS 930,000. That is the end of the matter: no further personal income tax is due and nothing needs to be combined with other earnings.

Notes

Unlike Australia’s franking system, Argentina gives individuals no imputation credit — the company’s corporate tax and the shareholder’s withholding are separate. For non-residents, always check whether a double-tax treaty caps the rate, and enter that cap to model the reduced withholding. Estimate only; confirm specifics with a contador.