- Tax residency threshold (days) 183 not set
- Income tax brackets updated
AR
Argentina
South America
ARS
AR · ARG · #8 · 27 cities
Nomad score
58/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
35.0%
IVA
21.0%
standard rate
Tax residency
—
24 tax treaties
Argentina tax profile
Data year: 2026
- Tax system
- Worldwide Argentina taxes residents on worldwide income. Non-residents are taxed on Argentine-source income only. Federal tax administration is ARCA (successor branding to AFIP).
- Top PIT rate
- 35.0%
- Corporate tax rate
- 35.0%
- IVA
- 21.0%
- Capital gains tax
- 15.0% Securities and digital assets: 15% for residents; IPO-listed or CNV-traded securities may be exempt. Argentine bonds and certain local funds are exempt. Non-residents may be exempt on Argentine securities if from cooperative jurisdictions; otherwise 13.5% effective on a 90% deemed margin. Real estate gains on assets acquired from 2018 were taxed at 15% through 2025; sales by resident individuals are exempt from 1 January 2026 under the 2025 reform.
- Social security (employee)
- 17.0%
- Social security (employer)
- 26.0%
- Dividend withholding
- 7.0%
- Interest withholding
- 15.1%
- Royalty withholding
- 31.5%
- Wealth tax
- Yes
- Treaty count
- 24
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| ARS 0 | ARS 133,514,186 | 25.0% |
| ARS 133,514,186 | ARS 1,335,141,857 | 30.0% |
| ARS 1,335,141,857 | and above | 35.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ARS 0 | ARS 2,336,954 | 5.0% |
| ARS 2,336,954 | ARS 4,673,907 | 9.0% |
| ARS 4,673,907 | ARS 7,010,861 | 12.0% |
| ARS 7,010,861 | ARS 10,516,292 | 15.0% |
| ARS 10,516,292 | ARS 21,032,583 | 19.0% |
| ARS 21,032,583 | ARS 31,548,875 | 23.0% |
| ARS 31,548,875 | ARS 47,323,312 | 27.0% |
| ARS 47,323,312 | ARS 70,984,968 | 31.0% |
| ARS 70,984,968 | and above | 35.0% |
Tax flags
Digital Services Tax
Crypto Rules
Tax residency
- Residency rules
- Foreign nationals living in Argentina for reasons other than work become residents from the 13th month of presence (12-month test). Foreign employees assigned to Argentina are residents if the assignment exceeds five years; shorter assignments are non-residents. Argentine nationals abroad generally remain residents for the first 13 months abroad. There is no standalone 183-day rule.
- Exit tax
- No
- CFC rules
- Yes CFC (transparent tax regime) applies to Argentine residents with control over foreign entities in low-tax jurisdictions.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- June
Sources
- PwC Argentina Tax Summary (accessed Oct 9, 2026) CIT scale, PIT policy, VAT, withholding, social security, residency, capital gains
- ARCA Tabla Art. 94 liquidación anual 2026 (accessed Oct 9, 2026) Official annual PIT bracket thresholds for calendar year 2026
- ARCA convenios para evitar la doble imposición (accessed Oct 9, 2026) List of income tax treaties; Austria treaty in force June 2026