

Argentina vs United Arab Emirates
Corporate Tax Comparison
Time of Update: Argentina: 4/01/2026 / United Arab Emirates: 4/01/2026
Compare Argentina and United Arab Emirates corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Argentina vs United Arab Emirates Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Argentina
United Arab Emirates
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:
The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.
The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*
The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Return Due Date:
According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Payment Due Date:
According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.
CIT Estimated Payment Due Date:
"Monthly installment payments."
CIT Estimated Payment Due Date:
According to the UAE CT law, there is no need to estimate/prepay taxes.
Withholding Tax (WHT)
Argentina
United Arab Emirates
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Argentina
United Arab Emirates
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
General Capital Gain Tax Rate:
Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.
Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.
Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.
Effective Tax Rate (ETR)
Argentina
United Arab Emirates
Composite Effective Average Tax Rate:
28%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
21%
Composite Effective Marginal Tax Rate:
