Argentina's taxes at a glance
Structure used: Resident self-employed person: Monotributo category H at the $50k profile (ARS 522,707 a month covering tax, pension and health; a foreigner on a transitory residence can register with a provisional CUIT); above the ARS 126.6 million category K ceiling ($100k and $250k), the general regime at the progressive rates up to 35% on profit after the non-taxable minimum, the self-employed special deduction and autonomo contributions. A nomad on the transitory residence stays non-resident. Bands are the effective tax on profit for a remote worker using this structure, with clients abroad and costs of 15% of revenue.
Argentina tax residency: permanent residence or 12 months on temporary permits
Argentina decides tax residence by immigration status, not a day count. A foreigner is resident once they obtain permanent residence, or after staying 12 months on temporary authorizations, and the status takes effect from the start of the following month (Income Tax Law, article 116). Temporary absences within the regulations do not break the 12 months, and there is no 183-day rule to count against.
The same article lets someone without permanent residence, whose stay implies no intention of living in Argentina habitually, prove the reasons and remain non-resident. The regulations apply this to foreigners in Argentina for work expected to last no more than 5 years (PwC Argentina residence summary).
The transitory residence for digital nomads sits inside that line. It is granted for 180 days, extendable once for the same period, to nationals of countries that need no tourist visa who work remotely for people or companies abroad (National Migration Directorate), so 360 days is the most it gives, short of the 12 months that make a foreigner resident.
Residence ends when you obtain permanent residence in another country, or after 12 months continuously abroad, again from the first day of the following month (article 117). Until then, leaving Argentina does not by itself end your Argentine tax residence.
Living in Argentina without becoming resident: the version that holds up
Works
You come from a visa-exempt country on the transitory nomad residence, work for clients abroad, and leave before the permit and its extension run out. You never reach 12 months on temporary permits, and your tax residence stays in the country you came from, where you file.
Fails
You take permanent residence because it makes renting and banking easier, then spend half of each year elsewhere. Permanent residence makes you resident from the following month whatever the days, so your worldwide income and your assets abroad come into Argentine tax, and 6 months away each year changes nothing.
Argentina income tax rates for 2026
Residents pay tax on worldwide income, with a credit for similar tax paid abroad up to the Argentine tax that income adds (Income Tax Law, article 1). The scale runs from 5% to 35% in 9 bands, and since 2025 its amounts are indexed to consumer prices every January and July (article 94). For the 2026 tax year, the annual scale published by ARCA, Argentina's tax authority, puts the 35% band above ARS 70,984,968.25 (about $46,600) (ARCA, article 94 scale, annual 2026).
Argentina income tax scale for the 2026 tax year, on taxable net income
| Taxable net income (ARS) | About in USD | Tax on the amount below (ARS) | Rate on the excess |
|---|---|---|---|
| Up to 2,336,953.69 | Up to $1,530 | 0 | 5% |
| 2,336,953.69 to 4,673,907.36 | $1,530 to $3,070 | 116,847.68 | 9% |
| 4,673,907.36 to 7,010,861.05 | $3,070 to $4,600 | 327,173.52 | 12% |
| 7,010,861.05 to 10,516,291.59 | $4,600 to $6,900 | 607,607.96 | 15% |
| 10,516,291.59 to 21,032,583.18 | $6,900 to $13,800 | 1,133,422.54 | 19% |
| 21,032,583.18 to 31,548,874.77 | $13,800 to $20,700 | 3,131,517.94 | 23% |
| 31,548,874.77 to 47,323,312.16 | $20,700 to $31,040 | 5,550,265.01 | 27% |
| 47,323,312.16 to 70,984,968.25 | $31,040 to $46,560 | 9,809,363.10 | 31% |
| Over 70,984,968.25 | Over $46,560 | 17,144,476.49 | 35% |
Before the scale, a resident deducts a non-taxable allowance of ARS 6,019,671.36 (about $3,950) and, when the income comes from a business or profession they work in personally, a special deduction of ARS 21,068,849.78 (about $13,800) for 2026 (ARCA, article 30 deductions, annual 2026). Both are for residents only, and article 30 makes the special deduction conditional on paying the autónomo pension contributions the activity requires.
Smaller earners can leave the scale entirely. The Monotributo replaces income tax and VAT with 1 fixed monthly payment set by category, pension and health included, for as long as gross income over the last 12 months stays under its ceiling.
| Revenue from foreign clients | ARS 152,450,000 ($100,000) |
|---|---|
| Business costs at 15% | ARS 22,867,500 ($15,000) |
| Net profit | ARS 129,582,500 ($85,000) |
| Autónomo contributions, category IIARS 107,789.20 a month, deductible | ARS 1,293,470.40 (about $848) |
| Non-taxable allowance | ARS 6,019,671.36 |
| Special deduction for the self-employedOnly if autónomo contributions are paid | ARS 21,068,849.78 |
| Taxable net income | ARS 101,200,508.46 |
| Income tax: ARS 17,144,476.49 plus 35% of the excess over ARS 70,984,968.2521.4% of profit | ARS 27,719,916 (about $18,200) |
| Same income without the special deduction27.4% of profit | ARS 35,546,728 (about $23,300) |
| Income tax and autónomo contributions for 2026 | ARS 29,013,386 (about $19,000), 22.4% of profit |
ARCA annual 2026 scale and article 30 deductions, and the ARCA autónomo amounts from September 15, 2026 for category II, converted at the site rate of September 28, 2026 (ARS 1,524.50 = $1). The row without the special deduction assumes no autónomo contributions. Provincial turnover tax (ingresos brutos) is not included.
Foreign income and remote work in Argentina
Once you are resident, foreign fees, foreign dividends and foreign interest all go on the progressive scale, while foreign-source gains on shares, securities, digital currencies and real estate are taxed at a flat 15% (Income Tax Law, article 94). There is no exemption period for new residents; what protects a newcomer is the 12 months on temporary permits before residence starts.
Before residence starts, you are taxed only on Argentine-source income (article 1), and article 5 makes income from any activity carried out in Argentina Argentine-source, regardless of nationality, residence or where the contract was signed (Income Tax Law, article 5). For a non-resident that tax is normally collected by the Argentine payer withholding it; when every client is abroad there is no payer to withhold, and no ARCA procedure for a nomad paying it directly was found for this page.
Every filing, invoice and Monotributo registration runs on a CUIT, the tax ID. Foreign residents without an Argentine national ID can get a provisional CUIT, valid for up to 2 years or for as long as their transitory or temporary residence (ARCA), and swap it for a permanent one within 10 business days of receiving the national ID.
David's note
If Argentina is a 1-year stop, I would keep it on the nomad residence and leave before the extension runs out. If it is a move, I would sort out the foreign company and the foreign portfolio before month 12, because residence switches on from the following month and brings both the income tax and the wealth tax on assets abroad with it.
Wealth tax on assets in Argentina and abroad
Argentina also taxes the assets of individuals domiciled there, in Argentina and abroad, above a non-taxable minimum that is indexed each year. For 2026 the rate is 0.5% on the first slice above the minimum and 0.75% beyond it, and from 2027 it is a flat 0.25% (Personal Assets Tax, Law 23.966, article 25). Similar tax paid abroad on worldwide wealth is credited, up to the extra Argentine tax the foreign assets cause.
Filing and paying income tax in Argentina
Individuals file an annual return for the calendar year. For 2025, the tax was due by July 27, 2026 and the return by October 13, 2026, for every CUIT ending (ARCA due dates). The balance is the tax on the scale less advance payments, withholdings and similar tax paid abroad.
Setting up as a self-employed resident in Argentina
- Track your months on temporary permits; residence starts the month after the 12th, or the month after permanent residence is granted.
- Get a CUIT from ARCA, a provisional one if you have no Argentine national ID yet.
- Choose the Monotributo or the general regime from your expected gross income over the next 12 months.
- In the general regime, pay the autónomo pension contributions, or you lose the special deduction.
- Put foreign fees, dividends and interest on the scale and foreign securities gains at 15%, with foreign tax paid as a credit.
- Record what you own in Argentina and abroad at December 31 for the wealth tax.
- Pay and file by ARCA's dates, which for 2025 were July 27 and October 13, 2026.
Ways to move to Argentina
| Route | Minimum income or investment | Permit length | Makes you tax resident | Status |
|---|---|---|---|---|
| Transitory residence for digital nomads Source: argentina.gob.ar, checked September 29, 2026Digital nomad visa | $0 a month Source: argentina.gob.ar, checked September 29, 2026. The official procedure page states no income minimum; applicants document their remote work for people or companies abroad | 6 months, renewable | NoNo exemption, but at 180 days plus one 180-day extension the holder never reaches the 13th month that makes a foreigner tax resident. | Open |
Special tax regimes in Argentina
Monotributo (simplified regime for small taxpayers)
Individuals with annual gross income up to ARS 126,610,838.75 (about $83,100) can pay one fixed monthly amount that replaces income tax and VAT and includes pension and health contributions. Service providers can use every category, A to K. The amount depends on the category, set by gross income.
Open to new applicants. Source: afip.gob.ar, checked September 29, 2026
Running your own company from Argentina
Argentina attributes a foreign company's income to its resident owners in 2 main situations (Income Tax Law, article 130). A foreign entity that is not a taxpayer in its own country has its income attributed straight to its owners (article 130, e). A controlled foreign company that meets all the tests of article 130, f has its income attributed to you in the year its financial year ends, in proportion to your share; where the trigger is passive income, only that income is attributed.
Those tests are cumulative. You must hold 50% or more of the equity, profits or votes, alone or with family and related entities, or have the right to dispose of the assets or to appoint most of the directors (Income Tax Law, article 130, f). The company must lack the people and premises to run its own business, or earn at least 50% of its income from passive sources. And the tax it pays where it is based must be under 75% of what an Argentine company would pay on that income, which is presumed for companies in non-cooperative or low-tax jurisdictions.
That puts the common case in question. A company formed in the United States as a single-member LLC pays no US tax of its own and often has no staff or office beyond its owner, so it can meet the substance and tax tests on their face, and as a disregarded entity it may instead fall under the transparent-entity rule. No ARCA guidance on US LLCs was found for this page, so the classification needs settling before you become resident.
How an Argentine resident is taxed on each structure
| Structure | When the income is taxed | Rate |
|---|---|---|
| You, self-employed in the general regime | Annual return for the calendar year | 5% to 35% on the scale |
| You, on the Monotributo | 1 fixed payment each month | Fixed amount by category, income tax and VAT included |
| Foreign entity that is not a taxpayer where it is based | Attributed to you each year | 5% to 35% on the scale |
| Controlled foreign company meeting the article 130, f tests | Attributed to you in the year its financial year ends | 5% to 35% on the scale |
| Other foreign company | When dividends are paid to you | 5% to 35% on the scale, with a credit for tax withheld abroad |
Dividends a foreign company pays you are foreign-source income on the 5% to 35% scale, with a credit for foreign tax up to the Argentine tax on them (PwC Argentina income determination). For a freelancer below the Monotributo ceiling, 1 monthly payment usually beats running any company.
US citizens living in Argentina
The US has no income tax treaty with Argentina, so a US citizen resident there files a US return on worldwide income. You can exclude up to $132,900 of earned income for 2026 with the foreign earned income exclusion (IRS, IR-2025-103) or claim a foreign tax credit for Argentine income tax, and Argentina credits US tax only up to the Argentine tax on the same income.
There is no totalization agreement either, so US self-employment tax of 15.3% stays due on all net self-employment income even when the exclusion is claimed (IRS, self-employment tax abroad), on top of any Argentine autónomo contributions or Monotributo payment. An Argentine bank account counts toward the FBAR once your foreign accounts together pass $10,000 at any point in the year (FinCEN).
Argentina tax mistakes: permanent residence and the Monotributo ceiling
Permanent residence switches on worldwide tax the next month
The expensive mistake is taking permanent residence for convenience and treating Argentina as somewhere you visit. Residence starts from the month after the grant, whatever your days, so foreign fees and investment income go on the scale up to 35% and your assets abroad come into the wealth tax, until you take permanent residence elsewhere or spend 12 continuous months outside Argentina.
The Monotributo ceiling is the second trap. Categories are set by gross income over the last 12 months, so a strong quarter can push a freelancer past the top category and into the general regime, where income tax on the scale, VAT and autónomo contributions are each handled separately.
The nomad residence has its own edge. It exists for remote work for people or companies abroad, and article 5 still treats the work you physically do in Argentina as Argentine-source, so taking on an Argentine client both breaks the premise of the permit and creates Argentine-source fees that the Argentine payer is expected to withhold tax from.
Who Argentina suits, and who it does not
Good fit
- Remote workers from visa-exempt countries who want up to 360 days in Argentina with no income minimum.
- Residents with gross income up to ARS 81,924,660 (about $53,700) from services, who pay ARS 522,707 (about $343) a month under Monotributo category H, all in.
Poor fit
- Residents earning above the Monotributo ceiling of ARS 126.6 million (about $83,000): the general regime taxes profit at up to 35% plus autonomo contributions.
- Long-term residents with foreign investments: worldwide income tax up to 35% plus wealth tax on worldwide assets.
Recent tax and visa changes in Argentina
New Monotributo categories: the category K ceiling for annual gross income rose to ARS 126,610,838.75, with monthly payments of ARS 49,527.18 to ARS 1,614,446.04 for services. afip.gob.ar
Income tax thresholds are now indexed to CPI twice a year instead of once; for January to June 2026 the 35% band starts at ARS 60,750,914. taxsummaries.pwc.com
