On 23 September 2026, the Argentine Ministry of Economy, via the Secretariat of Finance and the Secretariat of the Treasury, enacted Joint Resolution 57/2026, published in the Official Gazette. This regulation modifies the withholding tax regimes applicable to payments made to residents and non-residents, including dividends, interest, royalties, and service fees. The changes respond to fiscal consolidation objectives and aim to align domestic withholding rates with international standards under OECD BEPS recommendations. The resolution is effective for payments accrued or made from 1 November 2026. Withholding agents—primarily corporations, financial institutions, and public entities—must update their payroll and accounts payable systems to apply the new rates and thresholds before the effective date.
Key Takeaways
- Rate Adjustments for Non-Residents: Withholding tax on dividends paid to non-residents increases from 7% to 10%, while interest and royalty rates rise to 15% and 21% respectively, unless reduced by applicable tax treaties.
- New Thresholds for Resident Withholding: The minimum threshold for withholding on professional service fees paid to residents is raised from ARS 50,000 to ARS 200,000 per month, exempting small-scale providers from routine withholding obligations.
- Digital Certificate Integration: Withholding agents must now validate the tax status of beneficiaries through the ARCA real-time API before applying reduced treaty rates, ensuring automatic verification of certificate of residence validity.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement