Taxes in Argentina
Argentina's tax system is administered by ARCA (Agencia de Recaudación y Control Aduanero), which replaced the previous AFIP. Understanding tax residency is crucial for expats.
Tax Residency Rules
You become an Argentine tax resident if:
- You have permanent residence for immigration purposes
- You stay 12+ months with relevant authorization
- Temporary absences under 90 days don't break the 12-month count
Tax residents: Taxed on worldwide income
Non-residents: Taxed only on Argentine-source income
Income Tax Rates
Residents (2026):
| Income (ARS) | Rate |
|---|---|
| Up to 419,253 | 5% |
| 419,253 - 838,505 | 9% |
| 838,505 - 1,257,758 | 12% |
| ... | Progressive |
| Over 29,350,697 | 35% |
Non-Residents: Flat 24.5% on Argentine-source income
Special Categories for Expats
Non-Resident with Permanent Presence (NRPP):
- Foreign workers on temporary visa (up to 5 years)
- Taxed only on Argentine-source income
- Personal Asset Tax only on Argentine assets
- Beneficial status for expats on work visas
Digital Nomad Visa Holders:
- Stay under 12 months = non-resident
- Not taxed on foreign-source income
- Only pay tax if earning from Argentine clients
Other Key Taxes
| Tax | Rate | Notes |
|---|---|---|
| VAT (IVA) | 21% | On most goods and services |
| Capital Gains | 0-15% | On securities and property |
| Personal Asset Tax | 0.5-1.75% | On worldwide assets (residents) |
| Property Tax | Varies | Local municipal rates |
| Inheritance Tax | None | Except 2 provinces |
For US Expats
No US-Argentina Tax Treaty:
- Double taxation possible
- Use Foreign Tax Credit (FTC) to offset
- Foreign Earned Income Exclusion (FEIE) may apply
- FBAR and FATCA reporting still required
Strategies:
- Maintain non-resident status if possible (under 12 months)
- Digital Nomad Visa helps avoid Argentine taxes
- Work with tax professional familiar with both systems
Important Deadlines
- Tax year: Calendar year (January-December)
- Filing deadline: June (following year)
- Quarterly advance payments required for some categories
- Late penalties are significant
Practical Considerations
Getting a CUIT:
- Required for formal employment, banking
- Tax identification number
- Obtained from ARCA with DNI
Invoicing:
- Monotributo (simplified tax regime) for self-employed
- Categories based on income, affordable for small earners
- Full tax regime (Responsable Inscripto) for higher earners
Tax Planning Tips
- Understand your residency status first
- Digital Nomad Visa advantageous for tax purposes
- Keep records of time spent in/out of country
- Foreign income not taxed if non-resident
- Consult professional before establishing residency
Pro Tips
- •Stay under 12 months to maintain tax non-resident status
- •Digital Nomad Visa holders avoid Argentine tax on foreign income
- •No US-Argentina tax treaty means careful planning needed for Americans
- •Get a CUIT only if you need it - triggers tax obligations
- •Monotributo is simplified option for small self-employed income
Have questions about taxes in Argentina?