Malta vs Argentina
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / Argentina: 4/01/2026
Compare Malta and Argentina corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs Argentina Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
Argentina
General CIT Rate:
35
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:
After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.
CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.
CIT Estimated Payment Due Date:
"Monthly installment payments."
Withholding Tax (WHT)
Malta
Argentina
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0 / 7 / 6 / 6
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 0 / 15
05 / 35 / 21 / 28
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
Argentina
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).
Effective Tax Rate (ETR)
Malta
Argentina
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
21%
