Taxes in Argentina – Complete 2026 Guide

One of the main considerations for foreign nationals relocating to Argentina is paying taxes. The country operates a worldwide income tax system, meaning tax residents are taxed on both Argentine-earned and foreign-sourced income. With a progressive personal income tax rate of 5% to 35% and a corporate tax rate of 25% to 35%, Argentina is an attractive tax environment for foreign investors and entrepreneurs.  

This guide will highlight everything you need to know about paying taxes in Argentina, including how it works, the different types of taxes and their associated rates, and how to file your taxes.  

Taxes in Argentina: Key Takeaways

Argentina taxes worldwide income for residents. Non-residents are only taxed on Argentine-sourced income. 

Personal income tax is progressive, ranging from 5% to 35%. Non-resident temporary workers pay a flat effective rate of 24.5%. 

Digital nomads and remote workers living in Argentina do not pay income tax on foreign-sourced income if they stay in the country for less than 12 months. Staying longer triggers tax residency and worldwide taxation. 

Argentina has double taxation treaties with over 20 countries, including Spain, Germany, the United Kingdom, France, Switzerland, and Canada, designed to prevent the same income from being taxed twice. 

All tax returns are filed electronically through ARCA, Argentina’s tax authority. Foreigners need a CUIT (or CDI for non-residents) to access the filing and payment systems, with returns due in May/June each year. 

Argentina operates a worldwide income tax system. This means that if you qualify as a tax resident in Argentina, you are taxed on all income, regardless of where it is earned, whether that’s a salary paid in Buenos Aires, rental income from a property in London, or dividends from a US brokerage account. Non-residents are only taxed on Argentina-sourced income.  

The tax system is structured across three levels: federal, provincial, and municipal, and is handled by ARCA (Agencia de Recaudación y Control Aduanero). The Argentine tax year runs from 1 January to 31 December, and personal income tax returns are due in June of the following year. 

Who qualifies as a tax resident in Argentina? 

You become a tax resident in Argentina if you meet one of the following conditions:  

• Spend more than 183 days per year in Argentina (short absences don’t break continuity)  
• Have your center of economic or personal interests in Argentina (e.g., spouse or minor children reside there, or business activity is primarily conducted there) 
• Hold Argentine permanent residence or citizenship, even if temporarily abroad.  

Individuals who depart Argentina and remain abroad for more than 12 consecutive months lose tax residency status, unless they maintain a permanent establishment or family unit within Argentina. 

Personal income tax is levied on worldwide income. It is progressive, ranging from 5% to 35% depending on annual income levels. This means the more you earn, the higher your tax rate. Here is a breakdown of the income tax rate against different income thresholds. 

These rates apply to net income after deductions, not gross income. Also, tax brackets are adjusted for inflation every six months. 

Gross income tax (Ingresos Brutos) is a provincial tax that applies to self-employed individuals and businesses on their gross earnings, not profits. Unlike the traditional income tax, no deductions are allowed against this tax. The average tax rate is 3%-5% across provinces, and it is paid by filing monthly tax returns. Note that professionals who operate businesses in their own name (not through a company) are exempt from this tax in Buenos Aires. However, this exemption does not apply to all provinces. 

Resident companies in Argentina are taxed on their worldwide income, while non-resident companies are taxed on their locally sourced income. It follows a progressive structure with rates ranging from 25% to 35%, depending on the level of net taxable income. The thresholds for each bracket are adjusted annually to account for inflation. There is also a 7% Withholding Tax (WHT) that applies to dividend distributions and branch profit remittance. 

Value Added Tax (VAT or IVA – Impuesto al Valor Agregado) is Argentina’s tax on the sale of goods, services, and imports. Every foreigner encounters this tax from day one, as it is included in the prices you pay for items and services, and it is set at a standard rate of 21%, except for certain items like food, which have a reduced rate, and utilities, which have an increased rate.  

Foreign digital nomads or remote workers do not pay income tax on foreign-sourced income if they don’t stay in the country for more than 12 months. However, if they stay longer, they will trigger tax residency and be taxed on foreign and locally sourced income at the standard progressive rates of 5%-35%. Note that income for work physically performed in Argentina is considered Argentine-sourced work. For example, a remote worker in Buenos Aires earning income from a UK-based client is technically generating Argentine-source income. It is important to consult tax professionals to ensure compliance.  

The Argentine wealth tax, also known as Impuesto sobre los Bienes Personales, is an annual tax on worldwide assets for residents and on local assets for non-residents. For non-residents, wealth is taxed at a flat 0.5%. For residents, the tax only applies when total assets exceed the non-taxable minimum of ARS 292,994,965. Taxable assets include real estate, vehicles, bank accounts, investments, and other personal property. All wealth tax returns are due in June each year.  

These progressive rates apply to the wealth tax.  

Foreign workers employed in Argentina have the same social security tax obligations as Argentine citizens. The contributions are split between employer and employee and are mandatory from the first day of employment. Employer contributions range from 24% to 26.4% of the employee’s total monthly compensation, with no cap. Employee contributions are subject to a monthly salary cap of ARS 3,731,212.01. Also, employee contributions total 17% of gross monthly salary and are broken down as seen below:  

Note for U.S. expats: Argentina does not have a totalization agreement with the United States. This means American workers living in Argentina may end up contributing to both countries’ social security systems simultaneously. Some countries with totalization agreements with Argentina are Belgium, France, Mercosur countries, and Portugal, among others.  

Argentina’s property taxes are not set by the federal government. They are levied at the provincial and municipal levels, and the rate is determined based on the property’s fiscal valuation, determined by the local tax authorities. The rates can be monthly or bimonthly and apply to all property owners in Argentina, including non-residents. There is also no federal vehicle duty in Argentina. Like property tax, vehicle tax is levied by the province and is based on the jurisdiction where the car was registered.  

Stamp duty (Impuesto de Sellos) tax applies to any written contracts and agreements, deeds, mortgages, and other civil, financial, or commercial obligations in Argentina. Basically, if there is written evidence of a transaction or, in certain cases, an entry in the books of account, stamp duty tax will be triggered. This tax is not set by the federal government; it is a provincial tax, set independently by each of Argentina’s 24 jurisdictions. The average tax rate across the country is 1% of the contract’s value. However, this varies by province and the type of transaction.  

Non-resident foreigners in Argentina are only taxed on their Argentine-sourced income. How this tax is collected depends on which category you fall into. Foreign beneficiaries (those present in the country for less than 6 months) have tax withheld at source and don’t have to file tax returns. Non-residents with permanent presence (NRPP), on the other hand, must file annual returns and pay tax at the standard progressive rates on their Argentine-source income. 

In Argentina, non-tax-resident foreigners are classified into 2 categories. The breakdown is as follows:  

Inheritance and Gift Tax  

Argentina does not impose a federal inheritance or estate tax. However, the Province of Buenos Aires levies an inheritance/gift tax of up to 7% on assets located within its jurisdiction.  

Cryptocurrency Tax  

In Argentina, cryptocurrency is treated as a financial asset, and capital gains from crypto transactions are taxed at 15%. Crypto income derived from professional or business activity may also trigger social security and VAT obligations.  

Foreigners must obtain a tax identification number before paying taxes in Argentina. Residents with a DNI (Argentine ID) will apply for a CUIT (Clave Única de Identificación Tributaria), which is Argentina’s 11-digit tax ID. On the other hand, non-residents without a DNI will apply for a CDI (Clave de Identificación).  Both are issued by ARCA for free. You will also need a Clave Fiscal (digital access key) to access ARCA’s online filing and payment systems. 

How you pay depends on your situation. If you are:  

• Employed by an Argentine company: Your employer withholds income tax and social security monthly. You don’t need to file separately, unless you have additional income sources. 
• Self-employed or earning foreign income: You must register with ARCA and file an annual return electronically in June. 
• Non-resident with Argentine-source income: Tax is withheld at source by the local paying entity.  
• Non-resident property owners: You must appoint a local tax representative to file and pay the annual wealth tax in June. 

All tax returns are filed electronically, and you will make payments through authorized Argentine banks or electronically via their websites. The filing deadline is between May/June each year, with the exact date depending on the last digit of your CUIT. 

Yes, Argentina has double taxation treaties (DTTs) with over 20 countries, including Germany, Australia, and Canada. These treaties are designed to prevent the same income from being taxed in both Argentina and the other country. The countries with DTTs with Argentina are:  

Note: Japan and Luxembourg treaty agreements are pending ratification. Also, the United States does not have a double taxation treaty with Argentina.