Tax Atlas

Argentina: tax residency, rates & nomad visa

Last verified October 24, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · 20 verified facts · 16 sources

TL;DR

  • 35% (as of 2026)ARCA (Agencia de Recaudacion y Control Aduanero)“Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período anual 2026”View source · accessed 2026-10-24 — The top rate of the Impuesto a las Ganancias scale is 35 percent on net taxable income above ARS 70,984,968.25 for 2026.
  • 180 days (as of 2022)Direccion Nacional de Migraciones (Argentina.gob.ar)“Residencia de 180 días prorrogable por igual plazo para quienes ingresen al Territorio Nacional, con el fin de prestar servicios en forma remota mediante la utilización de medios informáticos, de telecomunicaciones o análogos, en favor de personas físicas o jurídicas domiciliadas en el exterior.”View source · accessed 2026-10-24 — Argentina has a digital nomad residence created by DNM Disposicion 758/2022 (not by decree), valid for up to 180 days and extendable once for the same period.

Tax residency rules in Argentina

A resident loses the status on acquiring permanent residence abroad or after 12 months of continuous absence, effective from the first day of the following month. PwC phrases it as loss from the first day of the 14th month, and the statute's own wording governs. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“o cuando, no habiéndose producido esa adquisición con anterioridad, permanezcan en forma continuada en el exterior durante un período de DOCE (12) meses”View source · accessed 2026-10-24

Personal deduction stay test
For the personal deductions, a person counts as resident if they live in Argentina more than six months in the tax year. This is a separate test from art. 116, it is stated in months and not days, and it is therefore not recorded as a day threshold for tax residence. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“A los efectos de las deducciones previstas en el artículo 30, se consideran residentes en la República a las personas humanas que vivan más de SEIS (6) meses en el país en el transcurso del año fiscal.”View source · accessed 2026-10-24
Tax year period
1 January to 31 December (as of 2026)InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“El año fiscal comienza el 1° de enero y termina el 31 de diciembre.”View source · accessed 2026-10-24 — The tax year for individuals is the calendar year, running from 1 January to 31 December.
Work assignment exception
5 years (as of 2026)InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“Las personas humanas de nacionalidad extranjera cuya presencia en el país resulte determinada por razones de índole laboral debidamente acreditadas, que requieran su permanencia en la REPÚBLICA ARGENTINA por un período que no supere los CINCO (5) años”View source · accessed 2026-10-24 — Foreign nationals present for documented work reasons for no more than five years are not residents, and they need documentation such as an assignment letter. PwC states the mirror rule that those assigned for more than five years are residents.
Residency test
Argentine nationals are resident by default, and foreign nationals become resident on obtaining permanent residence or after 12 months in the country on temporary authorisations, from the start of the following month. The statute sets no day count, and PwC's wording (more than 12 months, from the 13th month) fits the 12 month period in the statute. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“Las personas humanas de nacionalidad extranjera que hayan obtenido su residencia permanente en el país o que, sin haberla obtenido, hayan permanecido en el mismo con autorizaciones temporarias otorgadas de acuerdo con las disposiciones vigentes en materia de migraciones, durante un período de DOCE (12) meses”View source · accessed 2026-10-24

Income tax rates in Argentina

As of 2026, the headline personal income tax rate in Argentina is 35%ARCA (Agencia de Recaudacion y Control Aduanero)“Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período anual 2026”View source · accessed 2026-10-24. The top rate of the Impuesto a las Ganancias scale is 35 percent on net taxable income above ARS 70,984,968.25 for 2026. Employee social security of 17 percent stops at a monthly salary cap of ARS 4,414,652.38, so it adds nothing at the top bracket and the combined marginal rate stays 35 percent; non-residents are taxed on Argentine-source income only, and temporary foreign beneficiaries are withheld at an effective 24.5 percent.

Pit income brackets
5–35% (as of 2026)ARCA (Agencia de Recaudacion y Control Aduanero)“Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período anual 2026”View source · accessed 2026-10-24 — ARCA's 2026 annual and final scale runs from 5 percent on the first ARS 2,336,953.69 to 35 percent above ARS 70,984,968.25 of net taxable income. All amounts are indexed in pesos by the consumer price index twice a year, so the 2027 scale will differ.
Vat standard rate
21% (as of 2026)InfoLEG (Ministerio de Justicia), Ley de IVA, texto ordenado 1997 (Decreto 280/97)“La alícuota del impuesto será del veintiuno por ciento (21%).”View source · accessed 2026-10-24 — The general IVA rate is 21 percent. A reduced rate of 10.5 percent (half the general rate) applies to listed items, and 27 percent applies to utilities supplied outside homes to VAT-registered buyers.
Real estate gains exemption
Gains on the sale of Argentine real estate, or of rights over it, are exempt for disposals on or after 1 January 2026, where a 15 percent rate applied before. The statutory exemption refers to art. 99, which covers property situated in Argentina, so foreign property should be checked separately. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“Asimismo, también se encuentra exento el resultado derivado de la enajenación de inmuebles y de la transferencia de derechos sobre inmuebles, alcanzados por las disposiciones del artículo 99 de esta ley, que se enajenen o transfieran a partir del 1° de enero de 2026, en los términos que al respecto establezca la reglamentación.”View source · accessed 2026-10-24
Dividend tax rate
7% (as of 2026)InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“tributará a la alícuota del siete por ciento (7%)”View source · accessed 2026-10-24 — Dividends paid by Argentine companies out of profits from 2018 onward bear a 7 percent withholding. Dividends from foreign companies are foreign-source income taxed to residents at the general PIT rates.
Social security employee rate
17% (as of 2026)PwC Worldwide Tax Summaries“The total employee Social Security Tax rate is 17%, which consists of contributions of 11% to the pension fund, 3% to healthcare, and 3% to social services.”View source · accessed 2026-10-24 — Employees pay 17 percent (11 pension, 3 healthcare, 3 social services) on monthly salary up to a cap of ARS 4,414,652.38 as of 1 June 2026. The cap is raised by 50 percent in June and December because of the 13th month salary.
Social security employer rate
Employer contributions are 26.4 percent for service or trade companies above the annual sales thresholds and 24 percent for all other companies. There is no cap on the contribution base. [source]PwC Worldwide Tax Summaries“The total employer contribution is 26.4% for companies mainly engaged in the provision of services or trade, provided their annual sales exceed the amount established by the regulation that is updated annually (current amounts are ARS 26,655,990,000 for services and ARS 84,070,280,000 for trade), and 24% for all other companies.”View source · accessed 2026-10-24
Capital gains rate
15% (as of 2026)PwC Worldwide Tax Summaries“Capital gains derived from the transfer of shares and other participations in collective investment funds are liable to PIT at a 15% tax rate.”View source · accessed 2026-10-24 — Gains of individuals on shares, fund units and digital currencies are taxed at 15 percent, while Argentine government and corporate bonds, local mutual funds and exchange-listed or IPO shares are exempt. The consolidated statute also shows a 5 percent tier for peso securities without an adjustment clause that PwC does not list.
Foreign source capital income
Residents are taxed on foreign dividends, interest and rent at the general PIT rates, and on foreign disposals of shares, fund units, digital currencies, bonds and property at 15 percent, with a foreign tax credit capped at the Argentine tax on that income. The 2026 real estate exemption cites art. 99 on Argentine property, so its reach to foreign property is not confirmed in the sources. [source]PwC Worldwide Tax Summaries“Residents must report their worldwide rental income.”View source · accessed 2026-10-24

Special tax regimes in Argentina

Residents are taxed on all income earned in Argentina or abroad and may credit similar foreign taxes up to the increase in Argentine tax caused by the foreign income. Non-residents are taxed only on Argentine-source income. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“Los sujetos a que se refieren los párrafos anteriores, residentes en el país, tributan sobre la totalidad de sus ganancias obtenidas en el país o en el exterior, pudiendo computar como pago a cuenta del impuesto de esta ley las sumas efectivamente abonadas por impuestos análogos, sobre sus actividades en el extranjero, hasta el límite del incremento de la obligación fiscal originado por la incorporación de la ganancia obtenida en el exterior.”View source · accessed 2026-10-24

Personal assets tax
Residents pay the personal assets tax on worldwide assets above an indexed exempt minimum, at 0.50 and 0.75 percent for 2026 and 0.25 percent for 2027 under Ley 27.743. ARCA has published indexed figures only up to 2025 (minimum ARS 384,728,044.57), so the 2026 peso thresholds are not yet confirmed. [source]Argentina.gob.ar Normativa, Ley 27.743 (Medidas fiscales paliativas y relevantes)“Artículo 25: El gravamen a ingresar por los contribuyentes indicados en el inciso a) del artículo 17, será el que resulte de aplicar, sobre el valor total de los bienes situados en el país y en el exterior sujetos al impuesto”View source · accessed 2026-10-24
Reibp
The REIBP lets eligible residents pay one advance amount at 0.45 percent (0.50 percent for regularised assets) of a stepped-up 2023 asset base and skip personal assets tax returns until 2027. The statutory option window ran to 31 July 2024, extendable to 30 September 2024, and fiscal stability is promised until 2038. [source]Argentina.gob.ar Normativa, Ley 27.743 (Medidas fiscales paliativas y relevantes)“Los contribuyentes que sean personas humanas y sucesiones indivisas que se adhieran al REIBP aplicarán la alícuota de cero coma cuarenta y cinco por ciento (0,45%) sobre la base imponible determinada según las normas del artículo 50.”View source · accessed 2026-10-24
Citizenship by investment residency
Since March 2026, naturalisation through relevant investments does not by itself make a person an Argentine tax resident. The general residence rules for foreign nationals apply instead, and existing permanent residents keep their resident status. [source]InfoLEG (Ministerio de Justicia), Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019)“no serán consideradas residentes fiscales en los términos del inciso a) del presente artículo por el solo hecho de dicha naturalización.”View source · accessed 2026-10-24

Digital nomad visa in Argentina

180 days (as of 2022)Direccion Nacional de Migraciones (Argentina.gob.ar)“Residencia de 180 días prorrogable por igual plazo para quienes ingresen al Territorio Nacional, con el fin de prestar servicios en forma remota mediante la utilización de medios informáticos, de telecomunicaciones o análogos, en favor de personas físicas o jurídicas domiciliadas en el exterior.”View source · accessed 2026-10-24 — Argentina has a digital nomad residence created by DNM Disposicion 758/2022 (not by decree), valid for up to 180 days and extendable once for the same period. It is limited to nationals of countries that do not need a tourist visa and who work remotely for clients or employers abroad.

Nomad visa max stay
The initial residence is for up to 180 days and can be extended once for an identical term, giving at most 360 days in total. Two 180 day periods stay below the 12 month stay that makes a foreign national on temporary authorisations a tax resident under art. 116(b), but entry and exit dates should be checked. [source]Direccion Nacional de Migraciones, Disposicion 758/2022 (Argentina.gob.ar Normativa)“AUTORÍZASE la concesión de residencia transitoria, por un plazo de hasta CIENTO OCHENTA (180) días, conforme las previsiones del artículo 24, inciso h) de la Ley N° 25.871”View source · accessed 2026-10-24

Frequently asked questions

What is the top personal income tax rate in Argentina?

35% (as of 2026)ARCA (Agencia de Recaudacion y Control Aduanero)“Escala del Tributo del artículo 94 de la ley de impuesto a las ganancias, aplicables a las remuneraciones percibidas en el período anual 2026”View source · accessed 2026-10-24 — The top rate of the Impuesto a las Ganancias scale is 35 percent on net taxable income above ARS 70,984,968.25 for 2026. Employee social security of 17 percent stops at a monthly salary cap of ARS 4,414,652.38, so it adds nothing at the top bracket and the combined marginal rate stays 35 percent; non-residents are taxed on Argentine-source income only, and temporary foreign beneficiaries are withheld at an effective 24.5 percent.

Does Argentina have a digital nomad visa?

180 days (as of 2022)Direccion Nacional de Migraciones (Argentina.gob.ar)“Residencia de 180 días prorrogable por igual plazo para quienes ingresen al Territorio Nacional, con el fin de prestar servicios en forma remota mediante la utilización de medios informáticos, de telecomunicaciones o análogos, en favor de personas físicas o jurídicas domiciliadas en el exterior.”View source · accessed 2026-10-24 — Argentina has a digital nomad residence created by DNM Disposicion 758/2022 (not by decree), valid for up to 180 days and extendable once for the same period. It is limited to nationals of countries that do not need a tourist visa and who work remotely for clients or employers abroad.

Sources

Explore more

When to talk to an advisor

This page maps Argentina’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Argentina (and in your home country) review your situation before you act.