Bolivia vs Argentina
Corporate Tax Comparison
Time of Update: Bolivia: 4/01/2026 / Argentina: 4/01/2026
Compare Bolivia and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Bolivia vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Bolivia
Argentina
General CIT Rate:
25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)
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%
CIT Return Due Date:
120 days after the fiscal year-end.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
120 days after the fiscal year-end.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
NA
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Bolivia
Argentina
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
12.5/12.5/12.5
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Bolivia
Argentina
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate：25%.
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Bolivia
Argentina
Composite Effective Average Tax Rate:
27%
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
25%–26%
Composite Effective Marginal Tax Rate:
21%
