This Argentina tax guide covers the rules in force from 1 January 2026. Residents are taxed on worldwide income at progressive rates of 5%–35% and on worldwide assets under the Bienes Personales wealth tax at 0.50%–1.00%. Companies pay 25%/30%/35% on a tiered scale plus 7% on distributed dividends, and VAT is 21%. The headline reform: from 1 January 2026, gains on the sale of real estate and rental income from a tenant’s primary home are exempt.
Introduction
Argentina is the second-largest economy in South America and the eighth-largest country on earth by area, running from subtropical Iguazú to the sub-Antarctic tip of Tierra del Fuego, with about 47 million people and roughly a third of them in Greater Buenos Aires. It is a federal presidential republic with a civil-law system rooted in the Spanish and French codes and a strongly federal tax structure — the nation, 23 provinces and the City of Buenos Aires all levy their own taxes. Spanish is official, English is common in professional circles, and Buenos Aires offers European-standard cultural life at costs that swing sharply with the exchange rate. Under President Javier Milei, in office since December 2023, the economy has been through radical liberalisation: the Impuesto PAIS currency levy lapsed in December 2024, exchange controls were lifted for individuals in April 2025, and the peso now floats inside a band regime managed by the Central Bank.
This Argentina tax guide matters because the country is emphatically not a low-tax jurisdiction — it is a high-tax one that has begun cutting, and the direction of travel is what makes it interesting. Recent reforms have removed real-estate capital gains tax and residential rental tax (Law 27,802, in force from 1 January 2026), put the Bienes Personales wealth tax on a glide path to a flat 0.25% from the 2027 period under Law 27,743, and created the RIGI large-investment regime offering a 25% corporate rate and 30 years of fiscal stability for projects above USD 200 million. Against that sit inflation-indexed brackets that reset every six months, a cascading provincial turnover tax and a reputation for policy reversal.
Direct Taxes
Argentine tax residents are taxed on worldwide income; non-residents only on Argentine-source income, generally via final withholding. An individual is resident if they are an Argentine national, or a foreign national holding permanent residence, or a foreign national who has stayed in the country under temporary authorisations for a 12-month period. Residence is lost by acquiring permanent residence abroad or by remaining abroad continuously for 12 months with visits to Argentina not exceeding 90 days. Companies are resident if incorporated in Argentina. The signature feature for investors is the coexistence of the progressive income tax with Bienes Personales, an annual net-wealth tax on worldwide assets — a levy most comparable jurisdictions abolished decades ago — plus a set of flat-rate cedular (schedular) taxes on investment income.
Personal income tax (2026 bands)
| Annual chargeable income (ARS, USD) | Rate |
|---|---|
| 0 – 2,168,492 (~$1,455) | 5% |
| 2,168,492 – 4,336,984 (~$1,455 – $2,909) | 9% |
| 4,336,984 – 6,505,476 (~$2,909 – $4,364) | 12% |
| 6,505,476 – 9,758,213 (~$4,364 – $6,545) | 15% |
| 9,758,213 – 19,516,427 (~$6,545 – $13,091) | 19% |
| 19,516,427 – 29,274,640 (~$13,091 – $19,636) | 23% |
| 29,274,640 – 43,911,961 (~$19,636 – $29,455) | 27% |
| 43,911,961 – 65,867,941 (~$29,455 – $44,182) | 31% |
| Over 65,867,941 (~$44,182) | 35% |
These are the Article 94 brackets published by ARCA for July–December 2026, updated by INDEC’s consumer price index under Law 27,743 — brackets and personal allowances are re-indexed every six months, so the January–June 2026 table was lower and a fresh table applies from January 2027. In peso terms the numbers look enormous; in dollars the top 35% rate bites at roughly $44,000 of net taxable income, low by OECD standards. Indexed personal deductions (minimum non-taxable amount, spouse, children, special employment deduction) keep a substantial share of salaried workers below the threshold entirely.
Corporate income tax
| Item | Rate |
|---|---|
| Accumulated net taxable profit 0 – ARS 133,514,186 (~$89,556) | 25% |
| ARS 133,514,186 – 1,335,141,857 (~$89,556 – $895,563) | ARS 33,378,546 (~$22,389) + 30% on the excess |
| Over ARS 1,335,141,857 (~$895,563) | ARS 393,866,848 (~$264,191) + 35% on the excess |
| Dividends / profit distributions to individuals and non-residents | 7% (final withholding) |
| RIGI projects — Unique Project Vehicle (VPU) | 25% flat |
The tiered scale applies to fiscal years beginning on or after 1 January 2026 and, like the individual brackets, is re-indexed annually by IPC. The effective combined burden on distributed profit at the top tier is roughly 39.5% (35% corporate plus 7% on the remainder). Argentina is not a Pillar Two adopter — there is no domestic minimum top-up tax, so the OECD’s €750m (~$870m) threshold is not directly relevant here. Losses may be carried forward five years and, for losses arising from 1 January 2025, indexed by IPC under Law 27,802. The RIGI (Law 27,742) offers a 25% rate, accelerated depreciation, free availability of export proceeds and 30 years of tax, customs and FX stability to projects investing over USD 200 million in energy, mining, infrastructure, technology, forestry, tourism and steel; the application window was extended to 8 July 2027 by Decree 105/2026.
Social security and health contributions
| Contribution | Employee | Employer | Self-employed |
|---|---|---|---|
| SIPA pension, PAMI and health (obra social) | 17% of gross salary | 20.40% (private services/commerce above MiPyME limits) or 18% (other private employers with a valid MiPyME certificate) | Fixed monthly autónomos contributions by category, or a single Monotributo payment |
| Occupational risk insurance (ART) | — | Premium set by the insurer, typically ~1%–3.5% of payroll | — |
| Base deduction per worker (employer) | — | ARS 7,003.68 (~$4.70) per worker, ARS 17,509.20 (~$11.74) in textiles, footwear, health and primary agriculture, plus ARS 10,000 (~$6.71) for payrolls up to 25 employees | — |
Total social charges run to roughly 37%–40% of gross salary across both sides before ART, which is high by regional standards and is the main driver of Argentina’s very large informal labour market. Note the base deductions: fixed at ARS 7,003.68 (~$4.70) since December 2019 and never indexed, they are now economically meaningless — a neat illustration of how nominal amounts erode in an inflationary system. Monotributo, the simplified regime, bundles income tax, VAT and social security into one monthly payment for small taxpayers, with annual turnover ceilings running from about ARS 12.0m (~$8,055) in category A to ARS 126.6m (~$84,926) in category K from August 2026.
Indirect Taxes
VAT (Impuesto al Valor Agregado, IVA) is the main indirect tax and one of the highest standard rates in the Americas. It is a federal tax, but it sits on top of a provincial turnover tax that cascades through the supply chain, so the true indirect burden on a consumer good is well above the headline rate.
Value-added tax (IVA)
| Rate | Applies to (examples) |
|---|---|
| 21% (standard) | Most goods and services |
| 27% (increased) | Utilities and telecoms supplied to VAT-registered businesses — gas, electricity, water, telephony |
| 10.5% (reduced) | Capital goods, certain foodstuffs, construction of dwellings, passenger transport, medical services, some interest |
| 0% (zero) | Exports of goods and services |
Excise and other indirect taxes
| Tax | Notes |
|---|---|
| Tax on bank debits and credits (Law 25,413) | 0.6% on debits and 0.6% on credits — about 1.2% on a round trip; partly creditable against income tax (100% for micro and small firms; 60% for medium tranche-1 manufacturers) |
| Gross receipts tax (Ingresos Brutos) | Provincial turnover tax, cascading, typically ~1.5%–5% of gross revenue depending on activity and province |
| Stamp duty (Sellos) | Provincial, typically ~1%–1.2% on contracts and property transfers, varying by province |
| Internal taxes (Impuestos Internos) | Excise on tobacco, alcohol, electronics, vehicles and insurance |
| Export duties (retenciones) | Soybeans 24% through 2026, falling to 23.75% from 1 January 2027 and to 15% by December 2028; wheat and barley 5.5%; maize and sorghum 8.5% (Decree 423/2026) |
| Import duties | Mercosur common external tariff |
| Impuesto PAIS | None — the 30% currency levy expired in December 2024 and was not renewed |
Other Taxes Worth Knowing
| Tax | Argentina treatment |
|---|---|
| Capital gains — real estate (individuals) | Exempt for disposals from 1 January 2026 (Law 27,802; Decree 406/2026). Previously a 15% cedular tax on property acquired from 2018. The separate 1.5% ITI transfer tax was abolished in 2024 by Law 27,743 |
| Capital gains — securities (individuals) | Exempt for shares and other securities traded on CNV-authorised markets; 15% cedular tax on unlisted shares and certain other assets |
| Dividends (resident individual) | 7% final withholding |
| Interest (resident individual) | Peso fixed-term deposit interest exempt; Law 27,802 extended the exemption to foreign-currency fixed-term deposits from fiscal years beginning in 2026 |
| Rental income | Exempt from 1 January 2026 where the property is the tenant’s casa-habitación; other rentals taxed at the progressive scale |
| Wealth / net worth tax | Yes — Bienes Personales. 2025 period: nil below ARS 384,728,045 (~$258,061), then 0.50% / 0.75% / 1.00%; compliant taxpayers 0% / 0.25% / 0.50%. Falls to a flat 0.25% from the 2027 period |
| Inheritance / estate tax | None at federal level. Buenos Aires Province levies the Impuesto a la Transmisión Gratuita de Bienes, exempt below ARS 5,606,568 (~$3,761), or ARS 23,343,337 (~$15,658) between parents, children and spouses |
| Gift tax | Same provincial regime as above; None federally |
| Immovable property tax (annual) | Provincial Impuesto Inmobiliario plus municipal rates (ABL in Buenos Aires City); varies by jurisdiction |
The practical upshot for a wealthy individual is that Argentina’s pinch point is not income tax but Bienes Personales. A resident is taxed annually on worldwide assets above roughly $258,000, with the primary residence separately exempt up to about ARS 1,346,548,156 (~$903,214). Non-residents pay only on Argentine-situs assets, collected at 0.50% by a local responsable sustituto — the person or company that holds the assets — and shares in Argentine companies are declared and paid by the company itself. Those who prepaid under the REIBP regime after the 2024 asset-regularisation window locked in 0.45% (0.50% on regularised assets) through the 2027 period.
Disadvantages & Risks
The defining risk is macroeconomic instability. Argentina has defaulted on sovereign debt repeatedly, most recently in 2020, ran triple-digit inflation as recently as 2024, and has changed the rules mid-game again and again — asset regularisations in 2016 and 2024, a currency levy introduced in 2019 and abolished in 2024, exchange controls imposed, tightened, then partly lifted. The peso now floats within a managed band whose limits the Central Bank adjusts by CPI, and while individuals have been free to buy dollars since April 2025, exchange controls remain in force for companies — the Central Bank confirmed in May 2026 it is in no hurry to remove them. That matters directly to any investor who needs to repatriate profit. On the plus side, Argentina passed its FATF mutual evaluation in October 2024 and avoided the grey list, and it is not on the EU list of non-cooperative tax jurisdictions.
The second problem is complexity and cumulative burden. Twenty-four sub-national jurisdictions each levy gross receipts tax and stamp duty with their own rates, rules and withholding regimes; the turnover tax cascades rather than crediting, so it embeds in prices at every stage; and the bank transaction tax adds roughly 1.2% to every round trip of money. Layered on top are provincial and municipal levies that change annually, an ARCA withholding and advance-payment apparatus that routinely leaves businesses with large trapped credit balances, and a wealth tax on worldwide assets that makes Argentine residence expensive for anyone with a substantial international portfolio. The reforms are real but reversible: almost all of them — the RIGI, the Bienes Personales glide path, the real-estate exemptions — depend on the current political configuration surviving.
Strategy & Ideal Profile
The structures that work in Argentina are almost all operating structures rather than holding structures. For serious capital, the RIGI is the single most valuable instrument: a Unique Project Vehicle (VPU) committing over USD 200 million obtains a 25% corporate rate instead of 35%, accelerated depreciation, VAT and import-duty relief, free availability of a growing share of export proceeds and — critically — 30 years of statutory stability enforceable through international arbitration. Ten projects worth about USD 25.5 billion had been approved by early 2026, and applications are open until 8 July 2027. Below that scale, the practical playbook is a local sociedad anónima or SRL sized to sit in the lower corporate tiers, careful use of the bank-transaction-tax credit, and Monotributo for genuinely small operations, where turnover up to about ARS 126.6m (~$84,926) a year replaces income tax, VAT and social security with one modest monthly payment.
Argentina suits a specific profile. Company owners in energy, mining, agriculture and technology get world-class resources, a well-educated workforce and, at RIGI scale, contractual protection against the country’s own policy history. Property investors have just been handed a genuine improvement: from 1 January 2026 both the capital gain on sale and rental income from a tenant’s primary home are exempt, and the 1.5% transfer tax is gone — a combination that is unusually favourable by international standards. Salaried high earners face a 35% top rate that arrives early in dollar terms but is applied to a base narrowed by indexed deductions. Digital-nomad and remote-work profiles should note the 12-month rule: staying in Argentina on temporary authorisations for twelve months makes you a tax resident on worldwide income and worldwide assets, which is the trap most people miss.
Argentina does not suit the internationally-mobile investor looking for a low-tax base. If your income is portfolio income and your assets sit outside the country, residence here converts a zero or low tax bill into worldwide income tax at up to 35% plus an annual wealth tax — the opposite of what a relocation is usually for. It does not suit anyone who needs certainty about repatriating corporate profits while FX controls persist for companies, nor anyone unwilling to price in political reversal. And the headline benefits carry visible sunset risk: the Bienes Personales reduction, the RIGI window and the new property exemptions are all statutory choices that a future Congress can unwind as quickly as this one enacted them.
FAQ
Is Argentina a tax haven?
No — it is close to the opposite. Argentina taxes residents on worldwide income at up to 35%, levies an annual wealth tax on worldwide assets, charges 21% VAT and adds provincial turnover and stamp taxes on top. It passed its FATF mutual evaluation in October 2024, avoiding the grey list, and is not on the EU list of non-cooperative jurisdictions. The genuine tax advantages are narrow and targeted: the RIGI regime, Monotributo, and the new real-estate exemptions.
What is the corporate tax rate in Argentina in 2026?
A tiered scale of 25%, 30% and 35% applied to accumulated net taxable profit, for fiscal years starting on or after 1 January 2026. The 25% band runs to ARS 133,514,186 (~$89,556) and the 35% rate applies above ARS 1,335,141,857 (~$895,563); the thresholds are re-indexed annually by IPC. Distributed dividends carry a further 7% final withholding. RIGI-approved projects pay a flat 25%.
How does the Bienes Personales wealth tax work?
It is an annual tax on net worth. Residents are taxed on worldwide assets, non-residents only on Argentine assets through a local substitute payer at 0.50%. For the 2025 period, nothing is due below ARS 384,728,045 (~$258,061); above that the rates are 0.50%, 0.75% and 1.00% on successive tranches, halved or better for taxpayers certified as compliant. Under Law 27,743 the tax converges to a flat 0.25% from the 2027 period.
What is the 12-month residency rule?
A foreign national becomes an Argentine tax resident either by obtaining permanent residence or by remaining in the country under temporary authorisations for a 12-month period. From that point they are taxed on worldwide income and worldwide assets. Residence is lost by acquiring permanent residence in another country, or by staying abroad continuously for 12 months with visits back to Argentina of no more than 90 days, with effect from the first day of the following month.
Does Argentina tax capital gains?
Selectively. Gains on shares and securities traded on CNV-authorised markets are exempt for individuals; unlisted shares and certain other assets attract a 15% cedular tax. Gains on real estate are exempt for disposals from 1 January 2026 under Law 27,802, as regulated by Decree 406/2026 — this applies to residents and non-residents alike, and replaced a 15% cedular tax on property acquired from 2018.
Is there inheritance or wealth tax in Argentina?
There is a wealth tax — Bienes Personales — but no federal inheritance or estate tax. Buenos Aires Province is the notable exception, applying its Impuesto a la Transmisión Gratuita de Bienes to gratuitous transfers, exempt below ARS 5,606,568 (~$3,761) generally and ARS 23,343,337 (~$15,658) between parents, children and spouses. Other provinces generally do not levy it.
How are dividends taxed for a non-resident investor?
Dividends paid by an Argentine company to a non-resident are subject to a 7% withholding, which is final — the same rate that applies to resident individuals. Treaty relief may reduce it; Argentina has a modest double-tax treaty network, so check the specific treaty. Non-residents also face Bienes Personales at 0.50% on their Argentine shareholding, paid by the company as substitute taxpayer rather than by the investor directly.
Sources
All figures should be checked against the primary government sources below.
- ARCA (Agencia de Recaudación y Control Aduanero) — income tax brackets (Article 94 and Article 73 scales), Bienes Personales rates, Monotributo, employer and employee contributions — arca.gob.ar
- Boletín Oficial de la República Argentina — Law 27,802 (Labour Modernisation), Decree 406/2026, Decree 105/2026, Decree 423/2026 — boletinoficial.gob.ar
- InfoLEG / Biblioteca Digital, Ministerio de Justicia — consolidated texts of Law 27,743, Law 27,742 and the Income Tax Law — infoleg.gob.ar
- Ministerio de Economía — RIGI large-investment regime, terms and approved projects — argentina.gob.ar
- ARBA (Agencia de Recaudación de la Provincia de Buenos Aires) — gross receipts tax, stamp duty and the gratuitous transfer tax — arba.gov.ar
- AGIP (Administración Gubernamental de Ingresos Públicos, Buenos Aires City) — city gross receipts tax, stamp duty and ABL — agip.gob.ar
- Banco Central de la República Argentina — reference exchange rate (Communication “A” 3500) and the exchange-rate band regime — bcra.gob.ar
- INDEC (Instituto Nacional de Estadística y Censos) — consumer price index used to re-index brackets and thresholds — indec.gob.ar
USD figures are indicative conversions at 1 USD = ARS 1,490.84 (Banco Central de la República Argentina reference rate under Communication “A” 3500, 30 July 2026) and rounded. The peso floats within a band adjusted by CPI, so this rate moves quickly — re-check it before relying on any conversion, and note that peso thresholds are themselves re-indexed by INDEC’s consumer price index every six months for income tax and annually for most other taxes.
Last verified: 31 July 2026.
This is general information, not personal tax or legal advice. Tax outcomes depend on your specific facts; consult a qualified Argentine tax adviser before acting.
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