Taxes in Argentina in 2026

Tax rates in Argentina in 2026: at a glance

Argentina is a country of high rates and large deductions. A resident pays income tax on a scale from 5% to 35%, but the first several million pesos a year are exempt, and the scale itself catches up with inflation twice a year. The main taxes are in one table below.

Taxes are collected by the Tax and Customs Control Agency, while turnover tax and some property taxes are levied by provinces and municipalities. So the total burden depends not only on income but also on the province where you work.

Compare taxes in 146 countries: relocation taxes 2026

Who counts as a resident

• Argentine citizens residing in Argentina
• Argentine citizens working abroad during the first 13 months of residence abroad - tax residency is lost on the first day of the 14th month, or earlier if they obtain permanent residence in a foreign country
• 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 - residency starts from the 13th month

To receive and send money inside the country you will need local bank details: how they work is covered in our guide to CBU and CVU in Argentina.

Argentina tax residency: how to become a resident and count the days

Argentina counts not 183 days but more than 12 months in the country, and temporary trips do not break the count. A foreigner with permanent residence becomes resident without counting. Argentine citizens living in the country are always resident.

Citizenship by investment does not make you resident on its own. A resident pays progressive income tax on worldwide income, a non-resident only on Argentine income, withheld at source. The status is confirmed by the Tax and Customs Control Agency.

The law does not stop you from confirming the status on your own. But mistakes cost more: permanent residence taken for convenience turns foreign income into an Argentine tax base. Murblz support removes these risks: we count the term, plan the order of residence permit and tax status, and obtain the certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.

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Who counts as a non-resident and a foreign beneficiary

Non-residents are foreign nationals sent to work in Argentina for less than five years.

Foreign beneficiaries

• Persons temporarily working in Argentina for less than six months in a calendar year
• Argentine citizens working abroad after losing their tax residency status
• Foreign nationals residing abroad

Income tax brackets in the second half of 2026

The scale applies to income after the non-taxable minimum and family deductions, so the real threshold for paying tax is much higher than the first row. Amounts are indexed to inflation twice a year. Dollars at the wholesale rate of 05.10.2026, about 1,520 pesos per dollar, rounded up.

How much tax on a salary: an example

The scale of up to 35% looks scary only until the first calculation. An employee gets three deductions: the tax-free minimum, a family deduction and a special deduction for employees, plus one twelfth of their total. As a result, a single employee with no dependants pays no income tax on a salary up to about 3.25 million pesos a month, about $2,200.

This is an example using second-half 2026 amounts for an employee with no children or dependent spouse and a salary within the contributions ceiling. The tax is about 1.5% of gross pay. Deductions for rent, health insurance and dependants lower it further. Dollars are at the wholesale rate of about 1,520 pesos per dollar, rounded up.

The annual bonus, a thirteenth salary, is paid in two halves, in June and December, and is taxed together with regular pay. The employer withholds tax every month, so an employee usually does not need to file an income tax return unless they have other income or assets above the tax-free threshold.

Taxes on investments

A resident's foreign income is taxed under the general rules, with credit for tax paid abroad.

Wealth tax

Residents pay an annual tax on worldwide assets, non-residents only on assets in Argentina. For 2025 the non-taxable minimum is 384,728,045 pesos, about $253,200, and your own home worth up to 1,346,548,156 pesos, about $885,900, is fully exempt. Rates fall under the 2024 tax measures law:

Those who prepaid the tax for 2023-2027 under the special regime do not pay annually.

Simplified tax for small business

Sole traders with small turnover pay a single tax: a fixed monthly payment covering income tax, VAT, pension and health insurance. There are eleven categories, A to K, chosen by annual turnover, with thresholds indexed twice a year. Foreigners with residence and a tax number can use this regime. We cover it in detail in our single tax guide.

Contributions and other taxes

Corporate income tax and dividends

An Argentine company pays corporate income tax in three steps, and since 2026 the thresholds are indexed to inflation. On top, the owner pays 7% on dividends, so the total burden on profit taken out of a small company is about 30%.

There are two incentive regimes. Companies in the knowledge economy register, meaning developers of software, services and technology, pay corporate tax with a discount of up to 60% and lower contributions for staff. Large projects from $200 million under the large investment incentive regime pay 25% and get stable tax rules.

A foreigner can open an Argentine company, but it comes with monthly returns, provincial turnover tax and the bank transaction tax. How this works is on the page company registration in Argentina.

A company's tax year need not match the calendar year, and the annual corporate tax return is filed in the fifth month after it ends. Advance payments are made during the year, so a new company should build them into its cash flow from the first year.

Non-residents and withholding taxes

A non-resident pays tax only on Argentine income, and it is withheld by the payer. The rate is 35%, but not on the whole payment: it applies to a presumed income that the law sets as a percentage of the amount. So the effective rate depends on the type of income: from 12.25% to 35% for fees and royalties, and 7% for dividends.

To apply a reduced treaty rate, since 18 June 2026 the recipient provides a tax residence certificate from their country for the current year, apostilled or legalised by a consulate. The certificate is valid for 12 months unless it states otherwise.

This matters for a foreigner who rents out a flat in Argentina, receives dividends from an Argentine company or provides services to Argentine clients while remaining resident elsewhere.

Double tax treaties

Argentina has 24 double tax treaties in force. Where there is none, tax paid abroad is still credited to a resident up to the Argentine tax on the same income.

The treaty with Russia was signed on 10 October 2001 and has been in force since 16 October 2012, and it was not suspended in 2023. Argentina has no treaties with the USA, Uruguay or Paraguay.

Simplified return from 2026

The fiscal innocence law introduced a simplified income tax return from 2026. If you file on time and pay, the tax office does not examine wealth growth in past periods and accepts the return as correct. Initially the regime was open to income up to 1 billion pesos, about $657,900, and assets up to 10 billion pesos, about $6.58 million. In September 2026 amendments were passed removing these limits. The regime helps those who keep dollar savings in cash and want to bring them back to banks.

Returns and deadlines

• a foreigner gets a tax number after residence and a national identity card;
• the tax year is the calendar year;
• income tax and wealth tax returns are filed in June for the previous year;
• employers withhold tax from salary monthly;
• the Tax and Customs Control Agency issues a tax residence certificate online on request.

What changed since 2024

Comparison with neighbours

Many keep tax residence in Paraguay or Uruguay and spend part of the year in Argentina: this is legal as long as you do not become an Argentine resident by length of stay.

What this means if you are moving

In the first year in Argentina a foreigner without permanent residence stays a non-resident and pays tax only on Argentine income. From the 13th month, or immediately with permanent residence, they become a resident and report all worldwide income and assets, including accounts, flats and crypto abroad. Crypto is covered in crypto tax in Argentina.

So the order of steps matters. Anyone getting a residence permit or a remote work visa decides in advance where they will be tax resident and how they will prove it with a certificate. Anyone heading for Argentine citizenship should know that the passport alone does not make you a resident: time in the country and where you live decide. Citizenship by investment has been announced but not launched; details are in Argentina citizenship by investment.

Families planning to give birth in Argentina should settle the tax question early too: a long stay for the child's documents can make the parents residents. Living costs are in cost of living in Argentina.

The law does not stop you confirming your tax status and filing returns on your own. But mistakes cost more than the tax: foreign assets left out of the return, a missed June deadline, a rate applied without a residence certificate and residency starting earlier than planned. Murblz specialists count the days, plan the order of residence permit and tax status and prepare the returns.

What we do

We calculate taxes before the move, arrange residence, a tax number and the single tax, choose a business regime and, if needed, register a company, prepare income and wealth tax returns and get a residence certificate. We fix our fee in writing after a free consultation.

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