Taxes in Argentina for foreigners and new citizens: residence, rates, assets

Taxes in Argentina at a glance

In short: Argentine tax residents pay tax on worldwide income on a 5-35% scale and personal assets tax on assets in the country and abroad. Non-residents pay only on income from Argentine sources. A citizen who lives abroad is usually not considered a tax resident.

Argentina's tax system is based on residence, not citizenship. This matters for an investor: the citizenship by investment programme does not require living in the country, and a new citizen who continues to live in the UAE, Europe or Russia acquires no tax obligations in Argentina. If the family moves to Argentina, however, it becomes resident and pays tax under the full system.

Since 2024 the system has been changing noticeably: personal assets tax rates are falling, income from property sales has been exempt since 2026, and a simplified return has been introduced for compliant taxpayers. All figures below are as of October 2026. Peso thresholds are indexed to inflation, so in calculations they are checked as of the date of the return.

The table shows the main taxes for individuals and companies. Each is examined separately below: who pays, on what amount and what exemptions apply.

Who is considered a tax resident

In short: a foreigner becomes resident on obtaining permanent residence in Argentina or after 12 months of living there on temporary permits. An Argentine citizen remains resident until they obtain permanent status abroad or have lived abroad for 12 consecutive months.

For a new citizen who obtained a passport by investment and lives in another country, the rules on loss of residence apply. If they have permanent residence abroad or have been outside Argentina for 12 consecutive months, they are not resident. So citizenship by investment usually does not change the tax position of a family living abroad.

A separate rule concerns allowances: for personal income tax allowances, a resident is someone who lives in the country for more than six months a year. This rule affects how the tax is calculated, not the status itself. More on what citizenship without residence gives you in the article what Argentine citizenship gives you.

Income tax

In short: residents pay tax on worldwide income on a progressive scale from 5% to 35%. Since 2026 the scale thresholds have been adjusted for inflation every six months.

The income tax scale consists of a fixed amount plus a rate on the excess over each band's threshold. The top rate of 35% applies to annual income above the upper threshold, which for the first half of 2026 was about 60.8 million pesos. The tax-free allowance and the allowances for a spouse and children are also adjusted by the consumer price index. So the amount of tax in pesos depends on the half-year in which the income was received.

Tax paid abroad on foreign income is credited up to the amount of Argentine tax on the same income. This protects against double taxation even if there is no treaty with the country concerned. For residents with income from several countries, calculating the credit is a separate piece of work when preparing the return.

Dividends, securities, interest

The law sets specific rates for certain types of income. Dividends from Argentine companies are taxed at 7%. Income from the sale of shares and bonds is taxed at up to 15% depending on the type of security, and some exchange transactions in Argentine securities are exempt. Interest on deposits in Argentine banks is exempt for individuals in a number of cases, with conditions depending on the currency and the type of deposit.

Non-residents

A non-resident pays tax only on income from Argentine sources: rent from Argentine property, dividends, interest and pay for work in the country. The tax is withheld by the Argentine payer at non-resident rates. For temporary work in the country of up to six months a year, withholding on a deemed profit applies.

Personal assets tax

In short: residents pay tax on assets in Argentina and abroad above the tax-free threshold. Under Law 27,743 the rates are falling: from 0.5% to 0.75% in 2026, and a single rate of 0.25% from 2027.

The personal assets tax is a distinctive feature of the Argentine system: it applies to a resident's assets as at 31 December each year, including accounts, shares, property and stakes in companies abroad. The tax-free threshold for 2025 is about 385 million pesos, and the threshold is indexed. Non-residents pay this tax only on assets in Argentina, usually through a responsible party.

Law 27,743 of 2024 made the tax gentler: the rates fall every year and in 2027 will become a single rate of 0.25%. The law also introduced a special regime under which a taxpayer could prepay the tax for several years at a reduced rate. For a family planning to relocate and take up tax residence in Argentina, the lower rates matter: a tax on worldwide assets becomes comparable to property taxes in other countries.

Property taxes

In short: since 1 January 2026 income from the sale of property in Argentina has been exempt from income tax for both residents and non-residents. Personal assets tax, local property taxes and tax on rental income remain.

Until 2026 income from the sale of housing bought after 2018 was taxed at 15%, while for earlier properties a 1.5% tax on the price applied. Law 27,802, passed in March 2026, exempted income from property sales from income tax as of 1 January 2026, and Decree 406/2026 clarified the procedure. The exemption applies to residents and non-residents.

The owner pays the provincial or municipal property tax on the cadastral value, personal assets tax if they are resident or the property is in Argentina, and income tax on rent. On purchase, stamp duty under the province's rules and notary fees are paid. More in the article property in Argentina.

Sole traders, freelancers and the simplified regime

In short: the self-employed and small businesses can opt for the simplified regime with a fixed monthly payment that covers taxes, the pension contribution and health insurance. Larger businesses operate under the general regime.

The simplified regime for small taxpayers combines income tax, VAT and social contributions into a single monthly payment. The category is determined by annual turnover, the floor area of the premises and other parameters, and the payment rises with the category. The regime is popular with freelancers and small companies, including foreigners with residence permits who need to show lawful income in the country. The category thresholds are indexed, so the category is chosen from ARCA's current table.

If turnover exceeds the top category, the taxpayer moves to the general regime: income tax on the scale, 21% VAT and social contributions separately. For freelancers working for foreign clients, it is important to document the export of services correctly: some of this income is exempt from VAT. More on doing business in the article doing business in Argentina.

The simplified income tax return

Since 2025 residents who stay within the income and asset thresholds and are not large taxpayers can opt for the simplified return. ARCA fills it in from its own data, and the taxpayer checks it, adds to it and files it. Filing and paying on time protects against claims for that period and creates a presumption that past returns were accurate. The regime was introduced by Law 27,799 and regulated in 2026.

Taxes for companies

In short: corporate profits are taxed on a progressive scale from 25% to 35%, and dividends at 7%. On top of this come 21% VAT and the provincial turnover tax.

An Argentine company pays corporate income tax on a scale: 25% on profit up to the first threshold, 30% on the middle band and 35% on profit above the upper threshold. Distributed profit is subject to a 7% dividend tax, withheld by the company. Provinces levy a turnover tax at their own rates, which depend on the type of activity and where the business operates.

For a foreign investor registering a company in Argentina, currency rules and the procedure for transferring dividends abroad also matter. In 2024-2025 the government lifted most currency controls for individuals and simplified settlements for companies. On company registration, see the article doing business in Argentina, and on currency, the article the peso and the Argentine economy.

An investor with a passport who does not relocate

In short: the citizenship programme contribution is not taxed, the programme bond creates no taxable events until redemption under the terms of the regulations, and a citizen living abroad pays no taxes in Argentina.

For an investor who obtains citizenship for a $350,000 contribution, the tax picture is simple: the contribution to the Treasury is neither income nor an asset on which tax is paid. If they live abroad and hold permanent status there, Argentina does not consider them a tax resident. If they acquire assets or income in Argentina, such as an account, property or rent, the taxes are paid under the rules for non-residents.

The $800,000 bond is an asset, and its tax treatment will be set by the terms of the issue. For a resident it forms part of the personal assets tax base, and for a non-resident it falls under the rules for assets in Argentina, unless the regulations provide an exemption. Until the bond terms are published, this question remains open. On the programme, see the article the cost of Argentine citizenship. For the investment route, the total for your family is shown in the Argentine citizenship estimate.

Taxes in Russia and Argentina

In short: a Russian citizen who has obtained an Argentine passport and remains a Russian tax resident pays tax in Russia and reports foreign accounts and companies. If they move to Argentina, taxes are paid there, and their Russian obligations depend on the number of days spent in Russia.

Russian tax residence is determined by 183 days in the country within 12 consecutive months. A Russian resident pays tax on worldwide income and notifies the Federal Tax Service of accounts opened abroad, movements of funds on them and controlled foreign companies. An Argentine passport does not change these obligations. A Russian citizen also notifies the Ministry of Internal Affairs of a second citizenship within 60 days.

If the family moves to Argentina and spends fewer than 183 days in Russia, it becomes an Argentine tax resident and pays tax there. Whether a double tax treaty is in force between the two countries and how tax is credited are checked as of the date of the move. More in the article Argentine citizenship for Russians.

Returns, deadlines and the tax number

In short: a resident obtains a CUIT tax number and an access key to ARCA's services, and files annual income tax and personal assets tax returns, as a rule in June of the following year.

Dealings with the Argentine tax authority take place online. The taxpayer obtains a CUIT tax number and an access key to ARCA's services with a security level of at least two. Returns are filed, taxes paid and regimes chosen, including the simplified return, through the portal. Income tax and personal assets tax returns for the year are filed in the middle of the following year on a schedule that depends on the last digit of the CUIT, and ARCA extends the deadlines when necessary.

For a new resident the first year is harder than the rest: you need to determine the exact start date of residence, include assets abroad in the return, report foreign income correctly, convert amounts into pesos at the official rate on the relevant dates and credit taxes paid in other countries. That is why the first return is prepared together with an adviser; after that the family can keep its own records or hand them to an accountant.

Example: a family moves to Buenos Aires

In short: a family that has moved and lived in Argentina on a residence permit for 12 months becomes resident and includes worldwide income and assets in its tax base.

A couple with a child obtained citizenship by investment, but a year later decided to move to Buenos Aires. As Argentine citizens who have moved to the country, they become resident from the date of their return. Income from letting a flat in another country and dividends from a foreign company are taxed in Argentina on the scale, and tax paid in the source country is credited. Accounts and the flat abroad form part of the personal assets tax base as at 31 December.

Before the move the family reviews the structure of its assets: where to hold accounts, how to receive dividends, whether a company is needed and in which country. Action is also needed in the country of departure: confirming loss of residence, closing or restructuring obligations and notifying the tax authorities. A well-planned move reduces taxes lawfully, while an unprepared one leads to double obligations.

Exchange of tax information

In short: Argentina takes part in the automatic exchange of financial account information and passes data on non-residents' accounts to their countries of tax residence.

Argentine banks collect information on their clients' tax residence and pass data on non-residents' accounts through ARCA to the countries with which an exchange is in place. For the client this means that an account in Argentina is visible to the tax authority of the country where they are resident. The Argentine passport has no bearing on this: the bank looks at tax residence, not citizenship. More in the article opening a bank account in Argentina.

Where people go wrong with taxes in Argentina

In short: they confuse citizenship with residence, forget about the tax on worldwide assets when relocating and use outdated peso thresholds.

1. They think the passport creates taxes. Taxes depend on residence, not citizenship.
2. They forget about the tax on assets abroad. A resident pays it on worldwide assets.
3. They take thresholds from old articles. Thresholds are indexed every six months.
4. They pay tax on a property sale under the old rules. Since 2026 income from the sale has been exempt.
5. They ignore obligations in the country of departure. Russian residence and notifications continue under Russian rules.

What to check before relocating

In short: where you will be tax resident, what income and assets you have abroad, which regime suits your business and whether there is a double tax treaty. What we do and what is left to you is shown on the page Argentine passport by investment.

• How many days a year the family will spend in Argentina and in the country of departure.
• What income and assets you have abroad and how they will be taxed.
• Which regime suits your work or business: simplified or general.
• Which notifications and reports are needed in the country of your first citizenship.
• How the programme bond will be taxed once the regulations are published.