Argentina Tax Rates
Argentina operates a progressive tax system administered by the Agencia de Recaudación y Control Aduanero (ARCA), which replaced ARCA in late 2024 as part of President Milei's government restructuring. The country levies personal income tax through seven brackets ranging from 5% to 35%, a 25-35% corporate income tax, and a 21% value-added tax. Argentina taxes its residents on worldwide income and historically has imposed taxes on personal assets (a form of wealth tax). The Milei administration has implemented significant reforms including the Ley Bases with the RIGI investment incentive regime.
Top Income Tax Rate
35%
Corporate Tax Rate
35%
VAT / Sales Tax
21%
Capital Gains Tax
15%
Detailed Tax Information
Income Tax Brackets
Argentina imposes a progressive federal income tax (Impuesto a las Ganancias) with nine brackets ranging from 5% to 35%. The brackets are adjusted periodically for inflation. Employment income is subject to withholding by employers. Self-employed individuals must file quarterly advance payments and an annual return. A significant non-taxable minimum and special deduction for employees effectively exempt lower-income earners. Deductions include social security contributions, medical expenses (up to 40% of the amount, capped at 5% of net income), life insurance premiums, mortgage interest, and donations. Argentina has historically had high inflation, requiring frequent bracket adjustments.
| Income Range | Tax Rate |
|---|---|
| AR$0 – AR$1.3M | 5% |
| AR$1.3M – AR$2.5M | 9% |
| AR$2.5M – AR$3.8M | 12% |
| AR$3.8M – AR$5.1M | 15% |
| AR$5.1M – AR$7.6M | 19% |
| AR$7.6M – AR$10.2M | 23% |
| AR$10.2M – AR$15.2M | 27% |
| AR$15.2M – AR$20.3M | 31% |
| AR$20.3M+ | 35% |
Corporate Tax
Argentina applies a graduated corporate income tax rate: 25% on taxable income up to ARS 50 million, 30% on income between ARS 50 million and ARS 100 million, and 35% on income exceeding ARS 100 million (thresholds adjusted annually for inflation). An additional 7% withholding tax applies on dividends distributed to shareholders (both resident and non-resident). The combined effective rate on distributed profits can reach approximately 39.55%. Companies must make monthly advance tax payments. Transfer pricing rules follow OECD guidelines, and Argentina has CFC (controlled foreign company) rules for passive income earned through foreign subsidiaries.
Standard Rate
35%
Small Business Rate
25%
Capital Gains Tax
Capital gains in Argentina are subject to a 15% tax on gains denominated in Argentine pesos and a 15% rate on gains denominated in or adjusted for foreign currency. Real estate capital gains (other than primary residence replacement) are subject to a special 15% tax or a transfer tax of 1.5% of the gross sale price, depending on the acquisition date. Gains from selling shares of Argentine companies listed on local exchanges by resident individuals are taxed at 15%. Non-residents face a presumed gain calculation with withholding rates of 13.5% to 17.5% on gross proceeds.
Short-Term Rate
15%
Long-Term Rate
15%
Rate
15%
VAT / Sales Tax
Argentina levies a 21% value-added tax (IVA) on most goods and services. A reduced rate of 10.5% applies to essential goods including basic foodstuffs, medical services, public transport, newspapers, and some construction activities. A higher rate of 27% applies to utility services (electricity, gas, water, telecommunications) when provided to taxable entities. Exports are zero-rated. Financial services, education, health services provided by social security entities, and residential rental are exempt. Businesses must file monthly IVA returns.
Standard Rate
21%
Cryptocurrency Tax
Argentina does not have specific cryptocurrency legislation for tax purposes, but the ARCA has clarified that crypto assets are subject to existing tax rules. Income from the sale of cryptocurrencies by residents is subject to income tax at rates of up to 35% if considered regular income, or 15% if treated as a capital gain. Crypto assets are also subject to the personal assets tax (wealth tax) at rates of 0.5% to 1.75% on their value as of December 31. The ARCA has access to information from local crypto exchanges and has required them to report user transactions. Argentina briefly imposed a special tax regularization scheme that included crypto assets.
Tax Treaties
Argentina has approximately 22 double taxation agreements in force, covering key European, Latin American, and other trading partners. Notably, Argentina does not have a comprehensive tax treaty with the United States. Argentine treaties tend to reserve broader source-country taxation rights, reflecting the country's status as a capital-importing nation. Argentina participates in the OECD/G20 Inclusive Framework on BEPS and exchanges information under the Common Reporting Standard (CRS). The country also has Tax Information Exchange Agreements with various jurisdictions.
Treaty Network
22
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Argentina
See how much you could save by moving here from your current country.
+$2K
Tax in United States
$24K
24.4% effective
Tax in Argentina
$22K
22% effective
You Save
9.7%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
