TAXES IN ARGENTINA

Taxation of individuals depends on their residency status. Individuals can be classified as residents, non-residents or foreign beneficiaries.

Residents include:

• Argentine citizens residing in Argentina.
• Argentine citizens working abroad during the first 13 months of residence abroad (tax residency status is lost on the first day of the 14th month), or when they have obtained permanent residence for migration purposes in a foreign country; whichever occurs first.
• Foreign nationals appointed to work in Argentina for more than five years.
• Foreign nationals residing in Argentina (for reasons other than work) for more than 12 months, beginning with the 13th month of residence in Argentina.

Non-residents include:

• Foreign nationals sent to work in Argentina for less than five years.

Foreign beneficiaries include:

• Persons temporarily working in Argentina for less than six months in a calendar year.
• Argentine citizens working abroad after they have lost their tax residency status (i.e., from the first day of the 14th month or when they obtained permanent residence for migration purposes in a foreign country, whichever occurs first).
• Foreign nationals residing abroad.