Argentina's digital nomad visa and remote work residence

Key rules

A. Legal basis and hierarchy

• Law 25.871 art. 20 (as replaced by DNU 366/2025 art. 4): foreigners are admitted as permanent, temporary or transitory residents, and the DNM decides whether a change of category or subcategory is viable.
• Law 25.871 art. 24 h): transitory residents may be admitted as "special" residents when they invoke reasons that, in the DNM's judgement, justify special treatment.
• Decree 616/2010 art. 24 h): for those cases, the DNM may issue general dispositions setting the requirements to be admitted as special transitory residents.
• DNM Disposition 758/2022 (DI 2022 758 APN DNM#MI, BO 11 May 2022): authorises the digital nomad transitory residence and sets its requirements (arts. 1 to 4). Infoleg lists no norm that modifies or complements it (Infoleg "verVinculos" for id 364601, consulted 26 Oct 2026).
• Decree 584/2024 (BO 5 July 2024): current fee schedule. It repealed Decree 231/2009 (art. 17), which is the fee decree that Disposition 758/2022 still cites. See "Fees" for how the old references map to the new table.
• No "Disposition 1626/2022". some secondary summaries pointed to a DNM Disposition 1626/2022. An Infoleg search for a 2022 Disposition numbered 1626 returned nothing for the DNM, and every DNM page on digital nomads cites Disposition 758/2022. The Mercosur temporary residence page cites a different norm, Disposition 1.637/2022, which may be the source of the confusion.

B. Eligibility (Disposition 758/2022 art. 1)

Which countries are visa exempt for tourism is set by the foreign ministry and the DNM and is outside the sources reviewed (unconfirmed). Nationals who need a tourist visa cannot use this residence at all.

C. Documents

Disposition 758/2022 art. 2 requires:

• a) a signed application with personal data and the independent work activities to be performed, with a short CV showing experience and education;
• b) a valid passport;
• c) a 4 x 4 photo;
• d) evidence of the activity (contract, company endorsement or proof of a job request, certifications or income or fee receipts) and at least one reference linked to the occupation;
• e) payment of the fee.

All information must be legalised and translated into Spanish, has the character of a sworn statement, and is filed in the DNM's IT system, either in the electronic entry procedure from abroad or in the regularisation request inside Argentina (art. 2, final paragraphs). The DNM may ask for any other document and keeps the general conditions of Decree 616/2010, Annex II (same).

The DNM in country page adds the general documents: passport, Argentine criminal record certificate from the Registro Nacional de Reincidencia for applicants over 16, proof of address and regular entry. Foreign documents must be apostilled (or legalised by the Argentine consulate), translated by an Argentine sworn translator (Law 20.305 art. 6) and legalised by the translators' association; documents must be originals (DNM service page).

The DNM TIE page (from abroad) lists: signed application letter, short CV, passport data page in JPG, a photo taken at the moment of upload (an older picture is not valid; face only, white background), and evidence of the activity with one reference (DNM TIE page).

D. Term and extension (Disposition 758/2022 arts. 1 and 3)

• The residence is granted for up to 180 days (art. 1). Whether the 180 days run from the grant or from the date of entry is not stated (unconfirmed).
• The extension is granted only once and for a term identical to the original residence (art. 3, first paragraph). Requirements: valid passport (a); income receipts for services provided during the residence being extended (b); Argentine criminal record certificate (c); presence in Argentina for at least 50% of the term being extended (d); and the fee (e).
• The DNM extension page also asks for criminal records from the country of origin, which the disposition does not list (DNM extension page). Expect it.
• Requests to extend a transitory residence or to change category must be made "within the ten days before" the expiry of the transitory residence (DNM residences FAQ, q. 22). Read literally, the window opens ten days before expiry. Do not wait until the last day.
• After the extension, there is no second extension under this disposition. Staying longer requires a different category (art. 4 sends everything not covered to the general procedures).

E. What the holder may and may not do

• Stay and travel. The holder may remain during the authorised term and its extension and must leave when it expires. Overstaying triggers art. 61 (Law 25.871 art. 25, as replaced by DNU 366/2025 art. 7).
• Work. Transitory residents may not do paid work, employed or self employed, unless the DNM expressly authorises it (Law 25.871 art. 52). Disposition 758/2022 authorises only remote services for persons domiciled abroad (art. 1). Working for Argentine clients or an Argentine employer is outside the authorisation and makes the stay irregular (Law 25.871 art. 53 d), as replaced by DNU 366/2025 art. 12).
• No DNI. Transitory residents do not get a DNI (DNM residences page, as summarised in Visas and residence).
• No route to permanence. Time as a transitory resident is not temporary residence, so it does not build the years needed for permanent residence; permanent residence by "arraigo" requires prior temporary residence (Decree 616/2010 art. 22, summarised on the visas page).
• Desnaturalisation. Using the residence for activities other than those invoked is a ground to refuse entry or stay (Law 25.871 art. 29 j)) and to cancel it (art. 62 f)).

F. Changes from DNU 366/2025 and DNU 681/2026 that touch nomads

DNU 366/2025 (BO 29 May 2025, issue 35676, in force on publication, art. 47) rewrote large parts of the Migration Law. The points that matter here:

• Art. 25 (DNU art. 7): temporary and transitory residents must leave when the authorised term expires; otherwise art. 61 applies.
• Art. 61 (DNU art. 15): on detecting irregular stay the DNM may order the foreigner to regularise within a peremptory deadline, under warning of expulsion; after the deadline it decrees expulsion with suspensive effect and seeks judicial review.
• Art. 8 (DNU art. 3): emergency care is never refused. Outside emergencies, national state health facilities give routine treatment to non permanent residents only against health insurance or prior payment, under Ministry of Health conditions. A nomad without insurance pays.
• Art. 34 (DNU art. 9): foreigners seeking admission must file a sworn statement of purpose of entry and that they hold health insurance. Under art. 123 bis (DNU art. 33) this is enforceable only once its implementation is regulated. No implementing rule was found in the sources (unconfirmed).
• Art. 29 (DNU art. 8): refusal grounds widened, including convictions abroad for offences carrying three years or more and "antecedentes" defined broadly; the DNM can never admit people convicted of intentional offences against life, sexual integrity or constitutional order.
• Art. 53 (DNU art. 12): a foreigner who is regular but not authorised to work may not work, and doing unauthorised activities makes the stay irregular (art. 53 d)).
• Art. 53 bis (DNU art. 13): DNM inspection powers over employers and providers of accommodation (landlords, hotels).
• Art. 54 (DNU art. 14): foreigners must report their real address, constitute a legal address and declare an electronic address where notifications are binding; any change of address must be reported in the residence file within three business days.
• Transitional rule (DNU art. 44): residence applications filed before 29 May 2025 are decided under the rules in force when filed.

DNU 681/2026 (BO 30 July 2026, in force 31 July 2026) added hate speech, incitement to violence against Argentines and desecration of national symbols as grounds to refuse entry (art. 29 m)) and to cancel residence (art. 62 h)) (summarised on the visas page from the DNU text).

None of these DNUs changed Disposition 758/2022 itself. Their congressional status under Law 26.122 was not checked (unconfirmed).

G. Tax residence (ITL arts. 1, 5, 116, 117, 123; Regulatory Decree 862/2019 arts. 281 to 284)

• Residents pay on worldwide income with a credit for analogous foreign taxes; non residents pay only on Argentine source income under Title V (ITL art. 1, third and fourth paragraphs).
• Source. Income from acts or activities carried out in Argentina is Argentine source, "without regard to nationality, domicile or residence" of the parties or the place of contracting (ITL art. 5). A developer coding from a Palermo apartment for a Delaware company earns Argentine source income on the plain text.
• Becoming resident. A foreign national becomes resident by obtaining permanent residence, or by staying 12 months "with temporary authorisations granted under the migration rules" (ITL art. 116 b)). Absences of up to 90 days, consecutive or not, in each 12 month period do not interrupt the stay (Reg. art. 281). Residence takes effect from the first day of the month following the month in which the 12 months are completed (ITL art. 116, paragraph after f)).
• Escape clause. A foreigner without permanent residence whose stay does not imply an intention to live habitually in Argentina may prove the reasons to ARCA (ITL art. 116 b), second paragraph). The proof may be filed only once, at least 30 days before the 12 months are completed, in the form ARCA sets (Reg. art. 281, second paragraph). The ARCA procedure was not found in the sources (unconfirmed).
• The open question for nomads. Art. 116 b) speaks of temporary authorisations. In the Migration Law "temporary" (art. 23) and "transitory" (art. 24) are different categories, and the nomad residence is transitory. ITL art. 123 d) uses the same words, "autorizaciones temporarias", for foreign students, who hold temporary residence under the Migration Law. On a literal reading, months spent as a tourist or digital nomad do not count toward the 12 months. On a functional reading, any authorised non permanent stay counts. No ARCA ruling or regulation resolving this was found in the sources (unconfirmed). Because the nomad residence alone (180 + 180 days) is shorter than 12 months, the question only bites when the nomad adds tourist time before switching, or switches into a temporary category afterwards.
• Non residents present for work (ITL art. 123 c)). Foreign nationals whose presence is "determined by duly accredited work reasons that require their stay in Argentina" for no more than five years are not residents, but are taxed on their Argentine source income under the rules for residents (art. 123, last paragraph). Whether a remote worker, whose job does not require presence in Argentina, fits this clause is doubtful and untested in the sources (unconfirmed).
• Six month rule for personal deductions. For the art. 30 personal deductions, only people who live more than six months in Argentina in the fiscal year count as residents (ITL art. 33).
• Losing residence. A resident loses residence on acquiring permanent residence in a foreign State under that State's migration rules, or after 12 months continuously abroad; visits of up to 90 days in each 12 month period do not interrupt the absence (ITL art. 117; Reg. art. 283). The loss takes effect from the first day of the following month and must be proven to ARCA (before leaving) or to the Argentine consulate (after leaving) (ITL arts. 117 and 119). How this applies to a foreign citizen (who holds citizenship rather than "permanent residence" abroad) is not addressed in the sources (unconfirmed).
• AFIP RG 4236/2018 (BO 8 May 2018) sets the proof of loss of residence (foreign permanent residence certificate, or passport or consular certificate proving the absence) and the dual residence criteria (permanent home, centre of vital interests). It still cites the article numbers of the 1997 ordered text (arts. 120 and 125), which correspond to arts. 117 and 122 of the 2019 ordered text.

H. Non resident taxation of Argentine source pay (ITL Title V)

• When someone pays Argentine source income to a foreign beneficiary, the payer withholds 35% of the presumed net income as a single and final payment (ITL arts. 102 and 103).
• For salaries and fees of people who act transitorily in Argentina and do not stay more than six months in the fiscal year, the presumed net income is 70%, so the effective rate is 24.5% (ITL art. 104 e)). For other income not listed, the presumption is 90%, effective rate 31.5% (art. 104 i)).
• A "foreign beneficiary" is one who receives income abroad, directly or through agents in Argentina, or who receives it in Argentina without proving stable residence (ITL art. 102, fourth paragraph).
• The gap. These rules work through a payer acting as withholding agent. A foreign employer or client with no Argentine presence is not an Argentine withholding agent in practice, and no ARCA procedure for a non resident to self assess and pay tax on Argentine source pay from a foreign payer was found in the sources (unconfirmed). The legal exposure exists on the text; the collection mechanism is unclear. This page does not assume that the tax is not due.

I. Personal assets tax (Law 23.966, Title VI)

• The tax falls on assets held on 31 December each year (art. 16). Residents pay on assets in Argentina and abroad; non residents on assets in Argentina (art. 17, read with the residence criterion).
• Since fiscal year 2019 the taxpayer is defined by residence under the ITL rules instead of "domicile" (Law 27.541 art. 30, Infoleg note to Title VI). The note refers to "articles 119 and following" of the 2019 ordered text, while the residence definition sits in art. 116; the intended reference appears to be the whole residence chapter (unconfirmed).
• Deposits in Argentine financial institutions are exempt (art. 21 h)), so a nomad's Argentine savings account does not create personal assets tax.
• Rates for residents: 2026: 0.50% on the excess over the MNI up to ARS 13,688,704.13 (2023 pesos, indexed), 0.75% above; 2027: flat 0.25% (art. 25, as replaced by Law 27.743 art. 63). The MNI for 2025 is ARS 384,728,044.57 (about US$246,006) (ARCA). The 2026 and 2027 MNI were not published in the sources (unconfirmed). The tax is extended until 31 December 2027 (Law 27.702 art. 1, Infoleg note).

J. Banking

• A foreigner without CUIT or CUIL needs a CDI (Clave de Identificación) from ARCA to open a bank account, operate in the financial system or buy registered assets (ARCA CDI page). It is free. Non residents file form F 663 (Nuevo Modelo) in duplicate at the ARCA office for their real address with their passport; residents without DNI may use the DNM file number certificate showing their residence (ARCA CDI page). For non resident individuals the processing term "extends to 30 administrative business days" (ARCA CDI page; the base term is not stated on the page (unconfirmed)). The CDI cannot be used for tax or social security compliance (same page).
• Banks must obtain the CUIT, CUIL or CDI electronically before opening a savings account (BCRA "Depósitos de ahorro" point 4.2, summarised on Banking and payments). Which foreign identity documents banks accept under the BCRA identification rules was not verified (unconfirmed).
• Foreign currency received from abroad. Banks must allow incoming funds to be credited to the client's foreign currency account (BCRA Exterior y Cambios point 2.8). Individuals who export services are exempt from converting the proceeds to pesos if the funds go to their own local foreign currency account and the result is tax neutral (point 2.2.2.1, consolidated text to 14 September 2026). Whether a non resident nomad's salary from a foreign employer is a "services export" by the nomad for this purpose is not addressed (unconfirmed).

Step by step

Route 1: from abroad, online (TIE 24H)

1. Check visa exemption for your nationality (unconfirmed). If you need a tourist visa, stop: this residence is not available.
2. Prepare documents: signed application letter with personal data and activity; short CV with experience and education; passport data page (JPG); evidence of the activity (employment contract, company letter, client contracts, invoices or income receipts) and one professional reference. Apostille and sworn Spanish translation as required by Disposition 758/2022 art. 2 (translation by an Argentine sworn translator for documents used in Argentina, DNM pages).
3. File online at the DNM's TIE 24H system (https://www.migraciones.gob.ar/accesos/tramitacion_tie24h.php), uploading the documents and a photo taken at the time of upload (DNM TIE page).
4. Pay the fee generated by the system: 120 consular units under Decree 584/2024 art. 1 f) III, plus the consular fee mentioned in the same line (unconfirmed).
5. Receive an email with the entry authorisation, which you show to the immigration officer on arrival (DNM TIE page). The stay authorised is up to 180 days.
6. Whether the TIE route also requires the Argentine criminal record certificate or a later in person step after arrival is not stated on the TIE page (unconfirmed).

Route 2: inside Argentina, in person (switch from tourist)

1. Enter regularly as a tourist (visa exempt nationals only). Keep proof of entry.
2. Get the Argentine criminal record certificate from the Registro Nacional de Reincidencia (over 16) and proof of address (DNM nomad page). The cost of the certificate is not in the sources (unconfirmed).
3. Request the appointment. In the City of Buenos Aires, write to the DNM email address shown on the nomad service page; elsewhere, go to the DNM delegation or office for your area. The procedure is in person and, in the DNM's words, not through RaDEx. The DNM stresses that no intermediary ("gestor") is needed and that the only payments are those generated by its platform (DNM nomad page).
4. File on time. Apply before your tourist stay expires; the DNM asks for changes of category within the ten days before the expiry of the transitory residence (DNM FAQ q. 22).
5. Pay the change of subcategory fee, tourist to special: 100 UMSM (ARS 100,000) under Decree 584/2024 art. 1 h) (unconfirmed).
6. Attend with originals: passport, criminal record certificate, proof of address, signed application with CV, evidence of activity and reference, photo.
7. Receive the transitory residence for up to 180 days.

Extension (both routes)

1. Track presence. Keep a day count: you need at least 50% of the term in Argentina (Disp. 758/2022 art. 3 d)).
2. Collect income receipts for services provided during the residence period (art. 3 b)): payslips, invoices, bank credits.
3. Get criminal records: Argentine certificate (art. 3 c)) and records from your country of origin, apostilled and translated (DNM extension page).
4. Apply in person (email appointment in the City of Buenos Aires) within the ten days before expiry (DNM FAQ q. 22).
5. Pay 40 UMSM (ARS 40,000; non Mercosur) or 20 UMSM (ARS 20,000; Mercosur) under Decree 584/2024 art. 1 g) IV or III.
6. Plan the exit or the next status: there is no second extension.

Tax and banking steps in parallel

1. Before arrival, model the stay against the 12 month test (ITL art. 116 b); Reg. art. 281) under both readings described above.
2. Keep evidence of every entry and exit (passport stamps, DNM movement certificate: 10 UMSM per calendar year under Decree 584/2024 art. 1 a) II).
3. If the stay may approach 12 months, consider the one time filing to ARCA that the stay does not imply an intention to live habitually in Argentina, at least 30 days before the 12 months end (Reg. art. 281) (unconfirmed).
4. Employer check: a foreign company whose staff provide services in Argentina for more than six months in any 12 month period may have a permanent establishment (ITL art. 22). Tell the employer.
5. Banking: obtain a CDI (form F 663, passport, ARCA office for your address; free) if you want a local account, then open a peso and dollar savings account. See Banking and payments.

Costs and timelines

Fees (Decree 584/2024 art. 1; DNM fee table; 1 UMSM = ARS 1,000)

Notes:

1. Old references, new table. Disposition 758/2022 art. 2 e) sets the fee as Decree 231/2009 art. 1 f) III (from abroad), or f) I and II or h) I and II "according to the category the applicant previously held" (inside Argentina), and art. 3 e) sets the extension fee as g) III and IV. Decree 584/2024 repealed Decree 231/2009 but kept the same lettering and descriptions for these lines, so the mapping above follows the letters. That the DNM applies the new lines this way is an inference (unconfirmed).
2. Tourist switch: 100 or 32 UMSM? A visa exempt applicant who entered as a tourist is changing from art. 24 a) to art. 24 h), which is line h). Line f) II (32 UMSM) would apply to an applicant who held another category. The DNM nomad page only says "see the fee table" (unconfirmed).
3. Preferential appointment. The DNM nomad page says a preferential appointment is available for an extra amount; the only preferential appointment line in Decree 584/2024 (x) II) mentions permanent and temporary residence, not transitory (unconfirmed).
4. AVE. Decree 584/2024 art. 15 includes "special" entries under art. 24 h) in the US$400 AVE fee. Which nationalities must obtain an AVE is set by Decree 892/2016, which is not in the sources (unconfirmed).
5. UMSM value. Decree 584/2024 art. 3 lets the Cabinet Office change the UMSM value. The DNM fee table still showed "1 UMSM = $1000" when downloaded on 25 Oct 2026.
6. Exemptions. Unmarried children under 18 who file together with a parent are exempt from lines b) to g), but not from line h) (Decree 584/2024 art. 5 II). A child switching from tourist therefore appears to pay line h) (unconfirmed).

Thresholds and time limits

Income tax scale, fiscal year 2026 (ITL art. 94, ARCA annual table)

Source: ARCA, "Escala del artículo 94, período anual 2026". ARCA labels the table for the employee withholding regime (RG 4003); using it for a resident's annual return with foreign income is assumed here (unconfirmed). The non taxable minimum (art. 30 a)) for 2026 is ARS 6,019,671.36 (ARCA, "Deducciones del artículo 30, período anual 2026"). The 2027 scale is not yet published.

Timeline of norms

Worked examples

Facts. A US citizen software developer is employed by a US company and paid US$6,000 a month into a US bank account. The developer lives in Buenos Aires and works from there. No Argentine clients, no Argentine employer. No days abroad during the stays. Exchange rate for illustration: ARS 1,563.90 per US$ (dólar MEP selling rate (dolarapi.com) (unconfirmed); the law requires Banco de la Nación rates, Reg. art. 286). US$6,000 = ARS 9,383,400 a month. United States taxes are outside the Argentine sources and are not computed; there is no comprehensive Argentina United States income tax treaty (only a 1994 shipping and aircraft agreement, Law 24.399; see the treaties page).

Scenario A: 11 months, 1 February to 31 December 2026

Migration. Arrives as a tourist on 1 February 2026 and switches to digital nomad in February. 180 days plus one 180 day extension covers the stay to 31 December 2026. Fees: 100 UMSM plus 40 UMSM (Example 2).

Residence for tax. Stay of 11 months, below 12 months under any reading of ITL art. 116 b). The developer is a non resident for all of 2026.

Source. All 11 months of salary relate to work physically done in Argentina: Argentine source under ITL art. 5. Total: US$66,000 = ARS 103,217,400.

Possible Argentine tax outcomes (the law does not give one clear answer for a foreign payer):

Step by step for (i): 103,217,400 x 90% = 92,895,660 presumed net; x 35% = ARS 32,513,481 (US$20,790), an effective 31.5% of gross.

Step by step for (ii): taxable income 97,197,728.64; excess over 70,984,968.25 = 26,212,760.39; 35% of that = 9,174,466.14; plus fixed 17,144,476.49 = ARS 26,318,942.63 (US$16,829).

Personal assets tax. On 31 December 2026 the developer is a non resident, so only Argentine assets count (Law 23.966 art. 17 b)). An Argentine savings account balance is exempt (art. 21 h)). Result: nil.

Plain conclusion. Under 12 months the developer is not taxed on worldwide income in Argentina. The open issue is Argentine source salary earned while physically present: the statute taxes it, but the instruments that collect it are built for Argentine payers. Advisers disagree on how to treat this in practice; the sources reviewed do not settle it.

Scenario B: 13 months, 1 March 2026 to 31 March 2027

Migration. Arrives as a tourist on 1 March 2026, switches to digital nomad in early April 2026 (about one month of tourist time), then 180 days plus a 180 day extension takes the stay to about 31 March 2027. Whether the nomad term counts from grant or entry affects this (unconfirmed); if it counts from entry, the stay ends in late February 2027 and 13 months requires another category.

Residence for tax, reading 1 (literal). Tourist and nomad stays are transitory, not "temporary". The 12 month test of art. 116 b) is never met. The developer stays non resident throughout. Tax: as Scenario A, applied by fiscal year:

(The collection gap described in Scenario A (iii) applies equally.)

Residence for tax, reading 2 (functional). Any authorised stay counts. The 12 months run from 1 March 2026 and are completed on 28 February 2027. Residence takes effect on 1 March 2027, the first day of the following month (ITL art. 116).

• 1 March 2026 to 28 February 2027: non resident. Argentine source pay as above: Mar to Dec 2026 under the 31.5% logic (ARS 29,557,710, US$18,900); Jan and Feb 2027 under the 24.5% logic: US$12,000 = ARS 18,766,800 x 24.5% = ARS 4,597,866 (US$2,940).
• March 2027: resident, taxed on worldwide income. March pay ARS 9,383,400. No art. 30 personal deductions, because the developer lives in Argentina only three months in fiscal year 2027 (ITL art. 33). Tax on the 2026 scale used as a proxy for 2027 (unconfirmed): 607,607.96 + 15% x (9,383,400 less 7,010,861.05) = 607,607.96 + 355,880.84 = ARS 963,488.80 (US$616). A credit for US income tax actually paid on that income is available up to the Argentine tax attributable to foreign income, but March pay is Argentine source because the work is done in Argentina, so the credit rules for foreign source income may not help (unconfirmed).
• After departure, the residence trap. Once resident, the developer stays resident until residence is lost under ITL art. 117: permanent residence abroad, or 12 months continuously abroad. If ARCA does not accept US citizenship as "permanent residence in a foreign State", the developer could remain an Argentine resident until 1 April 2028 (12 months abroad from April 2027, loss effective the first day of the following month), taxed on worldwide income for April to December 2027 and subject to personal assets tax on worldwide assets on 31 December 2027. Worst case for fiscal year 2027, resident months March to December, ten months of pay = ARS 93,834,000, no personal deductions (art. 33): 17,144,476.49 + 35% x (93,834,000 less 70,984,968.25) = ARS 25,141,637.60 (US$16,076) before any foreign tax credit for US tax on the April to December foreign source pay (ITL arts. 1 and 164 to 165). The proof of loss under art. 119 and RG 4236/2018 (foreign permanent residence certificate, or passport or consular certificate showing the absence) is the way out; file it.
• Personal assets tax in the worst case: assume US$320,000 of US brokerage and bank assets on 31 December 2027 = ARS 500,448,000. The 2027 rate is a flat 0.25% over the MNI (Law 23.966 art. 25). Using the 2025 MNI as a proxy (ARS 384,728,044.57) (unconfirmed): excess ARS 115,719,955.43 x 0.25% = ARS 289,299.89 (US$185). A foreign wealth tax would be creditable (art. 25, last paragraph); the US has no federal wealth tax, so no credit applies on these facts.

Comparison of outcomes

The difference between 11 and 13 months is not the 12 month count alone: it is the combination of the migration category, the counting rule, the six month deduction rule and the exit formalities.

Facts. A visa exempt, non Mercosur national (assume the United States (unconfirmed)) arrives in Buenos Aires as a tourist on 1 March 2026 and wants to stay as long as legally possible as a digital nomad. Single, no dependants.

Timeline

Fees (1 UMSM = ARS 1,000; US$ at ARS 1,563.90)

Alternative fee reading. If the DNM charges line f) II (transitory residence, non Mercosur, 32 UMSM) instead of line h) for the switch, the DNM total falls to 72 UMSM, ARS 72,000 (US$46.04) (unconfirmed).

From abroad instead. Filing a TIE before travelling replaces the 100 UMSM switch with 120 consular units plus a consular fee (unconfirmed); the extension inside Argentina still costs 40 UMSM.

Total authorised stay. About one month as a tourist plus up to 360 days as a nomad: about 13 months. This is exactly the length at which the tax residence question in Example 1 arises.

Months and money in one line: Cost to do it: ARS 140,000 (US$89.52) in DNM fees, one appointment per step, no capital requirement, about 13 months of authorised stay; add certificate, apostille and translation costs (unconfirmed).

Practical traps

• "Digital nomad visa" is not a visa. It is a transitory residence. Visa nationals are excluded; there is no consular visa route for them under Disposition 758/2022.
• RaDEx is the wrong door. The DNM says the in country nomad procedure is in person and not through RaDEx, unlike most temporary residences. The extension page has an "Iniciar trámite" button but repeats that the procedure is in person (DNM extension page).
• No minimum income, but proof of income matters at extension. The first grant needs proof of activity; the extension needs income receipts for the period (art. 3 b)). Freelancers with irregular invoicing should keep every invoice and bank credit.
• The 50% presence rule. Long trips to Brazil, Chile or Uruguay during the first 180 days can cost the extension (art. 3 d)).
• Local clients break the status. One invoice to an Argentine company is work not authorised by the residence (Law 25.871 arts. 52 and 53 d)). It can lead to cancellation (art. 62 f)) and, through art. 63 c), an order to leave or expulsion.
• Local hiring by SMEs. An Argentine employer who hires a nomad employs a foreigner not authorised to work; DNM inspection powers now reach employers and landlords (art. 53 bis). Use a temporary worker residence instead (see the visas page).
• No DNI. Banks, landlords, mobile carriers and utilities often ask for a DNI. Get a CDI for banking and keep the DNM residence certificate at hand.
• Health care is not free. National public hospitals charge non permanent residents for routine care without insurance (art. 8). The health insurance sworn statement at entry (art. 34) is not yet enforceable (art. 123 bis), but it is coming. Buy insurance from day one.
• Old fee references. Disposition 758/2022 cites the repealed Decree 231/2009. Pay what the DNM platform generates; it is the only valid payment channel (DNM nomad page).
• Tax residence clock. Tourist time before the switch, plus 360 days as a nomad, plus a switch to a temporary category, can put a foreigner over 12 months. Under the functional reading, residence starts on the first day of the following month, with worldwide income and assets in scope.
• The six month deduction rule cuts both ways. A person who becomes resident late in a year but lives in Argentina six months or less that year gets no personal deductions (ITL art. 33).
• Leaving does not end tax residence automatically. Residence ends on acquiring permanent residence abroad or after 12 months abroad, and the loss must be proven (ITL arts. 117 and 119; RG 4236/2018). Without the filing, ARCA may treat a departed nomad as resident on 31 December for personal assets tax.
• Employer permanent establishment. A foreign company whose employees provide services in Argentina for more than six months in any 12 month period can have a services PE (ITL art. 22). Employers should be told before the extension is filed.
• Rentista is not a fallback for salaried nomads. The rentista temporary residence excludes income from personal work and requires passive income of at least five minimum wages brought through BCRA authorised entities (DNM rentista page).
• Mercosur nationals should usually skip this route. The Mercosur temporary residence lasts two years, renewable, with multiple entries (DNM Mercosur page), gives a DNI and counts toward permanence.
• Documents in Spanish. Every foreign document needs apostille and sworn translation; budget time for both.

Recent changes

• 30 July 2026 (in force 31 July 2026). DNU 681/2026: new refusal and cancellation grounds for hate speech, incitement to violence against Argentines and desecration of national symbols (Law 25.871 arts. 29 m) and 62 h)).
• 6 March 2026. Law 27.802 art. 194 added paragraphs to ITL art. 116 on foreigners naturalised through citizenship by investment (not resident merely by naturalisation; treated as foreigners for the 12 month test).
• 29 May 2025. DNU 366/2025: stricter refusal grounds (art. 29); obligation to leave on expiry and regularisation orders (arts. 25 and 61); health care for non permanent residents against insurance or payment (art. 8); health insurance sworn statement at entry, pending regulation (arts. 34 and 123 bis); DNM inspection of employers and landlords (art. 53 bis); three business day address reporting (art. 54).
• 5 July 2024 (in force 6 July 2024). Decree 584/2024 replaced the fee schedule of Decree 231/2009: UMSM fixed at ARS 1,000; change from tourist to special 100 UMSM; nomad extension 20 or 40 UMSM; AVE US$400 now also covers special entries under art. 24 h).
• 8 July 2024. Law 27.743 art. 63: personal assets tax scales for 2023 to 2027, falling to 0.25% in 2027.
• 11 May 2022 (in force 21 May 2022). DNM Disposition 758/2022 created the digital nomad residence.

No change to Disposition 758/2022 itself was found (Infoleg, 26 Oct 2026).

Pending changes

• Health insurance sworn statement at entry (Law 25.871 arts. 34 and 123 bis): enforceable once regulated; no regulation found (unconfirmed).
• Ministry of Health conditions for routine care of non permanent residents (art. 8): not reviewed (unconfirmed).
• Decree 616/2010 has not been shown to be updated after DNU 366/2025 (unconfirmed).
• Congressional review of DNU 366/2025 and DNU 681/2026 under Law 26.122 was not checked (unconfirmed).
• Tax residence of transitory residents: no ARCA rule or ruling found on whether tourist or nomad months count toward the 12 month test of ITL art. 116 b) (unconfirmed).
• Self assessment by non residents paid from abroad for Argentine source pay: no ARCA procedure found (unconfirmed).
• Personal assets MNI for 2026 and 2027: not yet in the sources (unconfirmed).
• Income tax scale for 2027: not yet published.
• UMSM value: may be changed by the Cabinet Office (Decree 584/2024 art. 3); still ARS 1,000 on the DNM page on 25 Oct 2026.

FAQ

1. Is there a minimum income requirement? No. Disposition 758/2022 does not set one, and the DNM pages do not either. You must prove the activity (contract, company endorsement, invoices or income receipts) and give one professional reference (art. 2 d)). To extend, you must show income received for services during the residence (art. 3 b)).

2. Can I apply from outside Argentina? Yes, through the DNM's online Tramitación de Ingreso Electrónica (TIE 24H). If approved you receive an entry authorisation by email and show it at the border (DNM TIE page). The fee is 120 consular units plus a consular fee (Decree 584/2024 art. 1 f) III) (unconfirmed).

3. Is it done through RaDEx? Not the in country application. The DNM page says it is in person and "not through the RaDEx system", by email appointment in the City of Buenos Aires or at the local DNM office elsewhere.

4. How long can I stay? Up to 180 days, plus one extension of the same length (arts. 1 and 3). Add any tourist time used before switching. There is no second extension.

5. I am Brazilian (or Uruguayan, Paraguayan). Should I use it? You can, since Mercosur nationals are not excluded and the fee table has Mercosur rates (16 UMSM, 20 UMSM extension). But the Mercosur temporary residence gives two years, renewable, with a DNI (DNM Mercosur page), and is usually better.

6. Can I work for Argentine clients or an Argentine company? No. Transitory residents cannot do paid work unless the DNM authorises it (Law 25.871 art. 52), and the nomad authorisation covers only services to persons domiciled abroad (Disp. 758/2022 art. 1). Doing otherwise makes your stay irregular (art. 53 d)).

7. Do I pay Argentine income tax? Possibly. Work done physically in Argentina is Argentine source income (ITL art. 5), and non residents are taxed on Argentine source income (art. 1). The withholding system assumes an Argentine payer; for a foreign payer, no collection procedure was found in the sources (unconfirmed). If you become a resident (12 months with temporary authorisations, art. 116 b)), you are taxed on worldwide income from the first day of the following month.

8. Does time as a digital nomad count toward the 12 months? The law says "temporary authorisations". The nomad residence is "transitory" in Migration Law terms. On a literal reading it does not count; on a functional reading it does. No official answer was found (unconfirmed). Plan as if it counts if your total stay could exceed 12 months.

9. What happens with personal assets tax? Only residents pay on worldwide assets, valued on 31 December (Law 23.966 arts. 16 and 17). Non residents pay only on Argentine assets, and Argentine bank deposits are exempt (art. 21 h)). The risk is becoming resident and not filing the loss of residence on departure.

10. Can I open a bank account? Yes, with a CDI from ARCA (free; form F 663; passport for non residents; up to 30 administrative business days for non resident individuals) (ARCA CDI page). Then a peso and dollar savings account; foreign transfers can be credited to your dollar account (BCRA Exterior y Cambios point 2.8). See Banking and payments.

11. Do I need health insurance? It is not a listed requirement for the residence. But national public facilities charge non permanent residents for routine care without insurance (Law 25.871 art. 8), and a health insurance sworn statement at entry is in the law pending regulation (arts. 34 and 123 bis).

12. Does the nomad residence lead to permanent residence or citizenship? No. It is transitory. Permanent residence by arraigo builds on temporary residence, and naturalisation requires two years of continuous legal residence without trips abroad (Law 346 art. 2, as replaced by DNU 366/2025 art. 37; see the visas page).

13. My employer worries about a permanent establishment. Is that real? The ITL treats services provided in Argentina by a foreign company through its employees for more than six months in any 12 month period as a permanent establishment (art. 22, third paragraph b)). A 360 day nomad stay can exceed that. Employers should take advice before approving an extension.

14. Where does "Disposition 1626/2022" come from? It does not appear on Infoleg as a DNM disposition, and the DNM cites 758/2022 for digital nomads. The Mercosur temporary residence cites Disposition 1.637/2022.

Primary sources

• DNM Disposition 758/2022, full text (Infoleg)
• DNM Disposition 758/2022, metadata with BO date and issue (Infoleg)
• Norms modifying Disposition 758/2022 (none listed)
• Law 25.871, updated text (Infoleg)
• Decree 584/2024, text and fee table images (Infoleg)
• DNM, residence as digital nomad
• DNM, extension as digital nomad
• DNM, electronic entry procedure for digital nomads
• DNM TIE 24H system
• DNM fee table
• ARCA, "Obtener la clave de identificación (CDI)"
• ARCA form F 663 (Nuevo Modelo)

Related pages

• What is Argentina's digital nomad visa, and how do I apply?
• Visas and residence
• Income tax for individuals and the personal assets tax
• Banking and payments
• Mercosur residence in Argentina: the fast track for South American nationals
• How do I get Argentine citizenship?
• How do I get residency in Argentina?
• How does a foreigner get a DNI in Argentina?