Income tax for individuals and the personal assets tax in Argentina

Key rules

A. Residence: who is taxed on worldwide income

Scope. Residents pay on income "obtained in the country or abroad", and may credit analogous foreign taxes up to the increase in Argentine tax caused by the foreign income (ITL art. 1, third paragraph). Non residents pay only on Argentine source income under Title V (ITL art. 1, fourth paragraph).

Who is resident (ITL art. 116).

• Argentine nationals, native or naturalised, are residents unless they have lost residence under art. 117 (art. 116 a)).
• Foreign nationals are residents if they obtain permanent residence. Without it, they become resident after staying in Argentina for 12 months with temporary immigration authorisations (art. 116 b)). Temporary absences of up to 90 days, consecutive or not, within each 12 month period do not interrupt the stay. Days are counted from the day after departure to the day of re entry, inclusive (Reg. art. 281).
• Start date. Residence takes effect from the first day of the month after the month in which permanent residence was obtained or the 12 month period was completed (art. 116, penultimate paragraphs).
• Escape for temporary stays. A foreigner without permanent residence whose stay does not imply an intention to live habitually in Argentina can prove the reasons to ARCA (art. 116 b), second paragraph). The proof can be filed only once, at least 30 days before the 12 month period is completed (Reg. art. 281, second paragraph).
• Undivided estates of resident decedents are residents (art. 116 c)).
• Citizenship by investment (new 2026). Foreigners naturalised under the investment route of Citizenship Law 346 art. 2(2) are not residents merely because of that naturalisation. For the 12 month test they are treated as foreign nationals. Those who were already permanent residents when they obtained citizenship remain residents (ITL art. 116, last three paragraphs, added by Law 27.802 art. 194, BO 6 March 2026).

Foreign nationals who are not residents even while living here (ITL art. 123). Diplomatic and consular staff and their families (a)); foreign staff of international organisations (b)); foreign nationals present for work reasons, duly accredited, that require them to stay for no more than five years, and their non resident families (c)); and foreign students and researchers living on scholarships under temporary permits (d)). These people are taxed on their Argentine source income under the rules for residents (art. 123, last paragraph), but not on foreign income. This is the key planning rule for assignees. Which documents ARCA accepts as proof under art. 123 c) is not in the sources reviewed (unconfirmed).

A separate six month test for personal deductions. For the personal deductions of art. 30, people who live more than six months in Argentina during the fiscal year count as residents (ITL art. 33).

Losing residence (ITL art. 117). A resident loses residence when they (i) acquire permanent residence in a foreign State under that State's immigration rules, or (ii) stay abroad continuously for 12 months. Presences in Argentina of up to 90 days in total, continuous or alternate, within each 12 month period do not interrupt the stay abroad (Reg. art. 283). People absent for reasons that do not imply an intention to live abroad habitually can prove this (art. 117, second paragraph). The loss takes effect on the first day of the month after the month of the triggering event (art. 117, third paragraph). Official representatives of the Argentine State abroad do not lose residence (art. 118).

Formalities on departure (ITL arts. 119 to 121). The rules depend on timing:

• If residence is lost before leaving, the person must prove to ARCA that they acquired foreign residence. They must also show that they complied with their obligations on Argentine and foreign income for the part of the year up to the end of the month after the foreign residence was acquired, and for the open years ARCA determines (art. 119, first paragraph).
• If residence is lost after leaving, the same proof is filed with the Argentine consulate in the country where the person is, and the consulate notifies ARCA (art. 119, second paragraph).
• From the date the loss takes effect, the person is a foreign beneficiary for Argentine source income and must tell Argentine withholding agents about the change (art. 120).
• ARCA sets the form and timing of these steps (art. 121). The current ARCA resolution and the online service used are not in the sources reviewed (unconfirmed).

Dual residence tie breaker (ITL art. 122). A person who acquired foreign residence but keeps living in Argentina, or comes back to stay, is still resident if, in this order: (a) they keep their permanent home in Argentina; (b) with homes in both countries, their centre of vital interests is in Argentina; (c) failing that, they live habitually in Argentina, meaning they spend more time here than in the other State during the calendar year (Reg. art. 284); (d) with equal time, they are Argentine nationals. Tax treaties may override this domestic rule; see the treaties page.

B. Source and categories

Argentine source. Income is Argentine source if it comes from property located, placed or economically used in Argentina, or from acts or activities carried out in Argentina. Nationality, domicile, residence and place of contracting do not matter (ITL art. 5). Shares, quotas, fund units, trust certificates, digital currencies, bonds and other securities are Argentine source when the issuer is domiciled in Argentina. Depositary receipts follow the issuer of the underlying shares (ITL art. 7). Foreign source is defined in the mirror image (ITL art. 124).

Categories.

Fringe benefits are taxable. Since 1 January 2024, any payment related to employment, whether paid by the employer or by a third party, is part of the taxable base. Exemptions in other laws, collective agreements or decrees do not apply, except those in the ITL itself and in Law 26.176 (ITL art. 82, paragraphs added by Law 27.743 art. 81). Benefits in kind, fuel vouchers, use of cards, housing, holiday trips and family education paid by the employer are taxable even if they are not remuneration for social security purposes. Work clothing and training essential for the employee's career are excluded (same article). Law 26.176 benefits are now limited to oil "well personnel" (Law 27.743 art. 82).

Severance. Statutory severance for dismissal is exempt (ITL art. 26 i)). For directors and executives, amounts above the statutory minimum severance are taxable as fourth category income, including amounts agreed in mutual termination or voluntary retirement plans (ITL art. 82, paragraph after g)). Pay in lieu of notice is not exempt (ITL art. 26 i), third paragraph).

Spouses. Each spouse declares their own income from personal activities and own property. Jointly owned property is attributed by contribution, or 50% each when the contribution cannot be determined (ITL art. 35).

C. Exemptions most relevant to individuals (ITL art. 26)

• h) Interest on bank deposits in Argentine financial institutions: savings accounts, special savings accounts, time deposits and other forms set by the BCRA. For fiscal years starting on or after 1 January 2026, the exemption covers all time deposits, not only peso deposits. Law 27.802 art. 191 replaced "a plazo fijo en moneda nacional" with "a plazo fijo".
• i) Statutory severance and indemnities for death or disability; not salaries during sick leave, pay in lieu of notice or pensions.
• n) Imputed rent on the taxpayer's home and, for fiscal years starting on or after 1 January 2026, income from renting out real estate for housing. The 10% rent deduction of art. 85 k) does not apply to that exempt income. Also exempt: gains on the sale of real estate and transfers of rights over real estate covered by art. 99, made on or after 1 January 2026, "in the terms that the regulation establishes" (art. 26 n), replaced by Law 27.802 art. 192). The implementing regulation is not in the sources reviewed (unconfirmed).
• s) Gifts, inheritances and legacies. These are exempt from national income tax. Some provinces levy their own tax on free transfers of assets; this is outside the sources reviewed (unconfirmed).
• u) Gains on Argentine listed shares and depositary receipts obtained by resident individuals, when the shares are placed by public offering authorised by the CNV, or traded on CNV authorised markets in segments with price time priority, or sold through a CNV authorised tender or exchange offer. The exemption also covers gains on other securities under art. 98 (bonds, notes, fund units) that are listed on CNV authorised markets (art. 26 u), last paragraph, added by Law 27.541 art. 34). Foreign beneficiaries get similar exemptions, provided they do not reside in non cooperative jurisdictions and their funds do not come from them (art. 26 u), fourth and last paragraphs).
• t) Inflation adjustments and exchange differences on credits, with limits.

The exemptions for employment income of the old art. 26 x), y) and z), and the old art. 27, were repealed with effect from fiscal year 2024 (Law 27.743 art. 70).

D. Personal deductions and the progressive scale

Personal deductions (ITL art. 30, replaced by Law 27.743 art. 71). The law contains 2024 base amounts. The current amounts come from the semiannual CPI update (January and July) required by the last paragraph of art. 30, and are published by ARCA:

Sources: ITL art. 30; ARCA tables "Deducciones del artículo 30, período anual 2025" and "período anual 2026" (files arca_ded_art30_anual2025, arca_ded_art30_anual2026). ARCA labels these as amounts for the employee withholding regime (RG 4003 art. 7 c) and art. 21). Whether the same annual amounts apply in the annual return of a self employed person is assumed on this page (unconfirmed). ARCA's July to December 2026 table shows a non taxable minimum "a diciembre 2026" of ARS 5,585,736.93, lower than the "annual 2026" figure of ARS 6,019,671.36. The reason for the difference is not explained in the files (unconfirmed).

Conditions:

• Dependants must be residents, must be supported by the taxpayer, and must not have net income above the art. 30 a) amount in the year. Only the closest relative with taxable income may claim them (art. 30 b)).
• The self employed special deduction requires that the taxpayer works personally in the activity and has paid the compulsory self employed (autónomo) pension contributions (art. 30 c) 1., second paragraph).
• Pensioners get a specific deduction of eight minimum pensions if it exceeds a) plus c). It is lost if they have other income above the a) amount, or if they must pay personal assets tax, unless that obligation arises only from owning a single home (art. 30, paragraphs after c)).
• Deductions for dependants are computed month by month, counting the whole month in which the cause starts or ends (ITL art. 31).

General deductions (ITL art. 85), main items for individuals.

The 5% limits are computed on net income before these items, before prior year losses and before the art. 30 deductions (ITL art. 85, penultimate paragraph).

Progressive scale (ITL art. 94). The law contains 2024 brackets; ARCA publishes the CPI updated brackets. Annual 2026 scale (ARCA, "Escala del artículo 94, período anual 2026"):

The top bracket of ARS 70,984,968.25 is about US$ 45,390.

Annual 2025 scale (ARCA, "período anual 2025"), used in the FY 2025 return due 30 October 2026:

Indexation mechanics. The art. 30 and art. 94 amounts are updated in January and July from fiscal year 2025 by the CPI for the previous calendar semester (ITL art. 30 last paragraph; art. 94 second paragraph, both per Law 27.743 arts. 71 and 73). Withholdings made in the first semester are adjusted under a procedure set by the Executive, and ARCA sets how excess withholdings are refunded (art. 94, second paragraph). Law 27.743 art. 74 required an extraordinary update in September 2024 by the June to August 2024 CPI.

Losses. Losses can be offset within and between categories. Losses from the cedular investments of Title IV, Chapter II are "specific": they can only be offset against future gains of the same source and class, and losses cannot be offset against cedular gains or gains taxed by final withholding (ITL art. 25, second and eighth paragraphs, per Law 27.743 arts. 68 and 69). The carryforward period is five years. Losses generated in fiscal years starting on or after 1 January 2025 are indexed by CPI (ITL art. 25, eleventh paragraph, replaced by Law 27.802 art. 190). Foreign source losses offset only foreign source income (ITL art. 25, last paragraph).

E. The cedular tax on financial income and real estate (ITL Title IV, Chapter II)

The cedular regime covers Argentine source investment income of resident individuals that is not exempt. It is filed separately (RG 4468, cited in RG 5851 art. 2) (unconfirmed).

• Special cedular deduction. Residents may deduct an amount equal to the art. 30 a) non taxable minimum against interest (art. 95) and gains on securities in art. 98 a) and b). It cannot create a loss and cannot be carried forward (ITL art. 100). No other personal or general deductions are allowed against cedular income, only direct costs (art. 100, third paragraph).
• Real estate cost is indexed from acquisition to sale, less depreciation claimed; sale expenses are deductible (ITL art. 99). Gains on real estate acquired before 2018 were outside income tax and subject to the transfer tax of Law 23.905 Title VII (Law 27.430 art. 86 a)). That transfer tax was repealed by Law 27.743 art. 67 from its publication on 8 July 2024.
• Foreign source gains on securities, digital currencies and real estate are taxed at 15% inside the progressive return (ITL art. 94, third paragraph). Foreign interest and dividends are not cedular: they are added to the progressive scale (ITL art. 164 a)).
• Non residents selling Argentine securities not exempt under art. 26 u) pay the art. 98 rates. They may apply them either to 90% of the price as presumed gain or to the actual gain (ITL art. 98, penultimate paragraph, referring to art. 104 i) and second paragraph). When the buyer is also non resident, the seller pays through an Argentine legal representative (art. 98, last paragraph).

F. Law 27.725 and Law 27.743: what changed for employees

The two laws reversed each other within nine months.

• Law 27.725 (BO 6 October 2023), effective for fiscal year 2024, rewrote the treatment of employment income. According to the Infoleg notes in the ITL: it replaced parts of art. 25, the last sentence of art. 26 x) and the heading of art. 94; it repealed the fourth and fifth paragraphs of art. 30 c); and it added Chapter III to Title IV, a separate schedule for high employment income. For the last quarter of 2023, Decree 473/2023 (BO 13 September 2023) used a test of 15 minimum wages (SMVM) a month for the art. 26 z) exemption and the extra special deduction (ITL antecedent notes). The full text of Law 27.725 was not retrievable from the official sources during this drafting.
• Law 27.743 (BO 8 July 2024), Title V, effective for fiscal year 2024:
• repealed Title IV, Chapter III (art. 75);
• repealed art. 26 x), y) and z), art. 27 and art. 32 (art. 70);
• replaced art. 30 with new amounts and the special deductions of 2.5, 3 and 3.8 times the MNI (art. 71);
• set a new art. 94 scale of 5% to 35% with semiannual CPI indexation (art. 73);
• required an extraordinary update in September 2024 (art. 74);
• set the 2023 scale (art. 76) and ratified Decree 473/2023 for pay accrued from October to December 2023 (art. 77);
• made fringe benefits taxable (art. 81) and limited Law 26.176 to oil well personnel (art. 82);
• granted a special deduction to neutralise the higher 2024 tax on employment income received between 1 January 2024 and the month before Title V entered into force (art. 83).

Practical result: from 2024 on, employees pay on the general progressive scale with the 3.8 times special deduction plus the one twelfth add on, and fringe benefits are part of the base.

G. Foreign tax credit (ITL arts. 1, 164 to 176)

• Method. Compute the tax on Argentine source taxable income alone, then the tax on Argentine plus foreign net income on the same art. 94 scale. The difference is the tax attributable to foreign income (ITL art. 164 a)). The credit for foreign "analogous" taxes is deducted first from that attributable tax (art. 164, last paragraph) and cannot exceed it (art. 165).
• Analogous taxes are taxes on income under art. 2 that tax net income or allow recovery of significant costs. Final withholding taxes levied by the source country count (ITL art. 166).
• Effectively paid means paid to the foreign treasury and supported by receipts. The tax is converted at the Banco de la Nación buying rate at the close of the day of payment and credited in the year of payment (ITL art. 167).
• Excess credit can be carried forward five years against tax on foreign income of the same source (ITL art. 175). Credits refunded abroad under incentive schemes are reduced (art. 176).
• Conversion of foreign income. Income and deductions are converted at the BNA buying or selling rate of the day they accrue, are received or are paid; costs of assets sold are converted at the selling rate of the sale date (Reg. art. 286).
• Personal assets tax has its own credit: wealth taxes paid abroad on global assets are creditable up to the increase in Argentine tax caused by the assets located abroad (PAT art. 25, last paragraph).
• Treaties change these rules; see the treaties page.

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

Taxable event and persons. The tax falls on assets existing on 31 December each year, in Argentina and abroad (PAT art. 16). The taxpayers are individuals and undivided estates, residents for assets in Argentina and abroad, non residents for assets in Argentina (PAT art. 17). Since fiscal year 2019 residence follows ITL arts. 119 and following, replacing "domicile" (Law 27.541 art. 30, Infoleg note to Title VI). The tax is legally "emergency" and temporary; Law 27.702 extended it until 31 December 2027 (Infoleg note to Title VI, Law 27.702 art. 1).

Attribution between spouses. PAT art. 18 still attributes community property to the husband, with exceptions. Whether this text still applies after the Civil and Commercial Code is not addressed in the sources (unconfirmed). In practice many couples file in proportion to ownership (unconfirmed).

Location rules. Assets located in Argentina include real estate, registered vehicles and goods, money and deposits in Argentina on 31 December, securities of Argentine issuers, and credits owed by Argentine debtors (PAT art. 19). Assets abroad include foreign real estate, foreign shares and securities, foreign credits, and deposits in foreign banks held for more than 30 days in the year, valued at the average daily balance (PAT art. 20 g)).

Exemptions (PAT art. 21), main items.

Exempt assets are still reported in the return; only the tax base excludes them. ARCA's guidance compares the total of taxable and non taxable assets with the MNI to decide whether a return is due (ARCA, "Declaración jurada determinativa").

Valuation of assets in Argentina (PAT art. 22).

• Real estate: cost updated by the art. 27 index, less 2% a year depreciation on buildings. The value can never be lower than the fiscal valuation used for property tax on 31 December of the year (art. 22 a), third paragraph, per Law 27.480). Until the federal valuation methodology is in place, the reference is the 31 December 2017 fiscal value updated by CPI (Infoleg note to Law 27.480 art. 2). Mortgage debt for buying or building the taxpayer's home is deductible from its value (art. 22 a)).
• Vehicles, aircraft, yachts: updated cost less depreciation. Cars cannot be valued below the official vehicle registry table (art. 22 b), per Law 27.467).
• Foreign currency, deposits and credits: last BNA buying rate on 31 December, plus accrued interest (art. 22 c)).
• Listed securities other than shares: last quoted price on 31 December; fund units at market value (art. 22 h) and unnumbered item after i)).
• Shares: proportional equity value (VPP) from the last balance sheet closed by 31 December (art. 22 h), third paragraph). Shares in Argentine companies are paid for by the company under art. 25.1 and are excluded from the shareholder's base (arts. 24 and 25).
• Personal and household goods: cost, but not less than 5% of the total value of taxable assets in Argentina plus foreign real estate, before the MNI (art. 22 g)).
• Business assets of individuals who are not companies: updated cost less income tax depreciation (art. 22 j)).

Valuation of assets abroad (PAT art. 23). Real estate, vehicles and other goods at market value abroad on 31 December; credits and deposits at value on that date; listed securities at last quote; unlisted foreign shares at VPP, supported by a balance sheet if the country has no registered shares. Foreign currency amounts are converted at the BNA buying rate of the last business day before 31 December (art. 23, unnumbered item after c)).

Non taxable minimum and home threshold (PAT art. 24, per Law 27.743 art. 63). Taxable assets of residents are not taxed when their total is equal to or less than the MNI. A home used as the taxpayer's dwelling is not taxed when its value is equal to or less than the home threshold. Both amounts are indexed annually by the October to October CPI (unnumbered article after art. 24, Law 27.667).

Sources: PAT art. 24; ARCA, "¿Qué es el Impuesto sobre los Bienes Personales?" and "Declaración jurada determinativa".

Rates for residents (PAT art. 25, per Law 27.743 art. 63). The law sets scales in nominal 2023 pesos, indexed from fiscal year 2024 (art. 25, penultimate paragraph). Rates by year:

ARCA's indexed scale for 2025 (ARCA, "Alícuotas"):

Compliant taxpayer reduction. Taxpayers who filed and paid their 2020 to 2022 returns by 31 December 2023, and did not use the Law 27.743 asset regularisation, get a reduction of 0.5 percentage points on their rates for 2023, 2024 and 2025 (Law 27.743 art. 64). ARCA's 2025 table for compliant taxpayers is 0% up to ARS 52,664,283.73, 0.25% to ARS 114,105,948.16 (fixed ARS 0), and 0.50% above (fixed ARS 153,604.17) (ARCA, "Alícuotas"). No reduction is provided for 2026 or 2027 in the sources.

Substitute taxpayer for shares (art. 25.1, as replaced by Law 27.541 art. 29). Tax on shares and equity interests in companies governed by the General Companies Law 19.550 is paid by the company itself. This applies whether the holders are Argentine or foreign individuals, undivided estates, or foreign companies and other foreign entities. The rate is 0.50% of the VPP under art. 22 h), as a single and final payment. Shares held by foreign entities are presumed, without proof to the contrary, to belong indirectly to foreign individuals. The company may recover the tax from the shareholder, even by withholding or executing the shares. The same 0.50% applies to non financial trusts, paid by the trustee (art. 25.1, fourth paragraph). SME reduction: substitute taxpayers that qualify as micro, small or medium enterprises under Law 25.300 and complied with 2020 to 2022 get a 0.125 point reduction for 2023 to 2025 (Law 27.743 art. 65).

Non residents' other Argentine assets (PAT art. 26). Any Argentine person or entity that holds, manages, keeps in custody or co owns taxable assets of non residents must pay the tax as a single and final payment. The rate is 0.50% from 2019 (Law 27.541 art. 31), applied to the value on 31 December. It does not apply to government bonds, negotiable obligations, shares and equity interests (covered by art. 25.1), fund units and cooperative shares. Real estate in Argentina owned directly by foreign companies and not used in business is presumed to belong to Argentine individuals, and the rate is doubled for presumptions (art. 26, second and ninth paragraphs). No payment is due if the tax is ARS 250 or less (art. 26).

I. The REIBP special regime (Law 27.743, Title III, Chapter I)

REIBP taxpayers are also exempt from the employees' informative asset return for 2024 to 2027 (RG 4003 art. 14, third paragraph).

Rates and thresholds at a glance

Deadlines

General rule for future years. The individual income tax return is due in June of the following year on a schedule by CUIT ending, and payment is due the next business day (RG 5692 art. 5). The 2025 dates above are exceptions granted by RG 5851 and its amendments (RGs 5876, 5890, 5898 and 5911). The calendar for fiscal year 2026 (returns due in 2027) was not in the sources reviewed (unconfirmed).

Timeline of norms

Step by step

1. Get a tax ID and Clave Fiscal

A foreign national needs a CUIT or CUIL and an ARCA Clave Fiscal with security level 2 or higher to use SiRADIG, the Portal Integrado and Bienes Personales Web (RG 4003 art. 11; RG 5692 art. 2; RG 4003 art. 15). The procedure for obtaining a CUIT as a foreigner is covered on the entities and immigration pages (unconfirmed). Registration in income tax uses RG 10 and RG 2811 (cited in RG 4003 art. 13) (unconfirmed).

2. Determine residence each year

• Count days in Argentina from arrival. Note the month in which 12 months are completed; residence starts the following month (ITL art. 116). Keep absences under 90 days in each 12 month window if residence is wanted, or file the one time art. 116 b) statement at least 30 days before the 12 months end if it is not (Reg. art. 281).
• Assignees: assemble proof that the stay is for work reasons and limited to five years (ITL art. 123 c)) (unconfirmed).
• Leavers: see step 7.

3. Employees: SiRADIG and payroll withholding

1. Within 30 days of hiring, the employer must tell the employee about the SiRADIG obligations (RG 4003 art. 19).
2. The employee files the F.572 Web in "SiRADIG, Trabajador": personal data, employers (marking the one that acts as withholding agent), dependants, and monthly deductions such as rent, prepaid health and education. Other income from employers that do not withhold must also be reported (RG 4003 art. 11 a) and b)).
3. The employer withholds each month under RG 4003 Anexo II using ARCA's cumulative tables, and the withholding cannot exceed the top rate applied to the gross payment (ARCA, "Retenciones", employers).
4. By 31 March the employee submits the annual F.572 Web, even with no changes (RG 4003 art. 11, third paragraph).
5. The employer computes the annual settlement, withholds or refunds the difference by the last business day of May, and files it by the last business day of April. The employee can download form F.1359 from SiRADIG (RG 4003 arts. 12, 21 and 22).
6. On a job change, the employee gives the new employer the informative or final settlement within 10 business days (RG 4003 art. 12).
7. If gross employment income is at least ARS 150,000,000 (2024 base, indexed), the employee must file an informative asset return through Bienes Personales Web, unless they are a REIBP taxpayer (RG 4003 arts. 14 and 15).
8. If the employee has deductions outside RG 4003 Anexo II, or the employer under withheld, the employee must register and file an annual return (RG 4003 art. 13). If the employer reports the unwithheld tax in form F.1359, the employee may instead pay it with a VEP and is then exempt from registering (art. 13, last paragraphs).

4. Self employed people, investors and landlords: annual return

1. Register for income tax and, for professionals, pay autónomo contributions (required for the special deduction, ITL art. 30 c) 1.). Small taxpayers under the Monotributo regime do not file this return for their activity; Monotributo is covered elsewhere.
2. Gather: income and expenses by category; withholding and collection certificates (consultable in "Mis Retenciones", RG 4003 art. 17); foreign income statements and foreign tax receipts; values of all assets at 31 December (needed for the asset statement in the return; ARCA, "Presentación").
3. Choose the regime. Under the simplified regime of Law 27.799, the taxpayer adheres or ratifies under RG 5820, ARCA proposes a return based on its own and third party information, and the taxpayer adjusts and submits F.2711. Under the general regime the taxpayer prepares F.711 (RG 5692 arts. 2 and 3).
4. Compute: net income by category, then general deductions (ITL art. 85), then personal deductions (ITL art. 30), then the art. 94 scale. Add foreign gains at 15% (art. 94, third paragraph). Subtract the foreign tax credit (arts. 164 and 165), withholdings, collections and advances (ARCA, "Determinación").
5. File through "Ganancias Personas Humanas, Portal Integrado" with Clave Fiscal level 2 (RG 5692 art. 2).
6. Pay with a VEP, code 11-019-019 (RG 5692 art. 4).
7. File the cedular return separately if there are non exempt Argentine source investment gains (RG 4468, cited in RG 5851 art. 2) (unconfirmed).
8. Diary the five advances for the next year. A reduction can be requested from the third advance, or from the first if the advances would exceed the estimated tax by more than 40%; the request is made in "Sistema Cuentas Tributarias" and acknowledged with form F.2254 (ARCA, "Anticipos").

Cost and time. Filing is online and free; there is no ARCA fee. Professional fees are market based and not regulated in the sources. ARCA's systems need a computer and Clave Fiscal; there is no paper filing for current years (RG 5692 art. 2: "exclusivamente" in the original text).

5. Personal assets tax return

1. List all assets on 31 December, in Argentina and abroad, including exempt assets.
2. Value them under PAT arts. 22 and 23. ARCA publishes official valuations of listed securities and other items each year (ARCA, "Valuaciones") (unconfirmed).
3. Exclude shares in Argentine companies (paid by the company under art. 25.1).
4. Compare with the MNI and the home threshold (PAT art. 24).
5. File through Bienes Personales Web (ARCA, "Presentación"). For 2025, filing and payment were due 27 July 2026 (RG 5851 art. 1).
6. Taxpayers already registered must file even if they fall below the MNI. To stop filing, request deregistration by 31 December of the year (ARCA, "Declaración jurada determinativa").
7. Five advances of 20% of the prior year's tax, net of foreign wealth tax credits (ARCA, "Anticipos", PAT).

6. Companies: substitute taxpayer for shareholders

1. At year end, compute VPP per share from the last balance sheet closed by 31 December (PAT art. 22 h)).
2. Apply 0.50% (0.375% for compliant SMEs for 2023 to 2025, Law 27.743 art. 65).
3. File and pay as substitute taxpayer (RG 2151) (unconfirmed).
4. Recover from shareholders by offset against dividends or otherwise (art. 25.1, third paragraph).

7. Leaving Argentina

1. Decide which trigger applies: foreign permanent residence, or 12 months abroad with presences in Argentina of no more than 90 days (ITL art. 117; Reg. art. 283).
2. Work out the effective date: the first day of the month after the trigger (art. 117).
3. File the accreditation with ARCA if before departure, or with the consulate if after (art. 119). Include returns for the part of the year up to the end of the month after the trigger.
4. Notify banks, brokers, employers and tenants that withhold, so that they apply non resident rates (art. 120).
5. Personal assets: from the year residence is lost, Argentine assets are taxed through substitute taxpayers (PAT art. 26 and art. 25.1). Deregister from the resident tax (ARCA, "Declaración jurada determinativa") (unconfirmed).

Worked examples

Facts. A foreign national has lived in Buenos Aires since March 2024 under temporary residence, works as a local employee, and has become resident under ITL art. 116 b). Spouse and one child under 18, both resident, with no income. Gross pay for 2026, including both halves of the 13th month salary (SAC): ARS 120,000,000 (US$ 76,731). Assume the full salary is within the maximum contribution base (unconfirmed). No other deductions.

Step 1. Employee contributions (deductible, ITL art. 85 d) and f)). 11% pension + 3% PAMI + 3% health fund = 17% × 120,000,000 = ARS 20,400,000.

Step 2. Net income. 120,000,000 − 20,400,000 = ARS 99,600,000.

Step 3. Personal deductions (ITL art. 30; ARCA annual 2026).

Step 4. Taxable income. 99,600,000.00 − 47,062,683.73 = ARS 52,537,316.27.

Step 5. Scale (annual 2026). The income falls in the 31% bracket starting at ARS 47,323,312.16. Excess: 52,537,316.27 − 47,323,312.16 = 5,214,004.11. 31% × 5,214,004.11 = 1,616,341.27. Tax = 9,809,363.10 + 1,616,341.27 = ARS 11,425,704.37 (US$ 7,306).

Step 6. Ratios. Effective rate on gross pay: 11,425,704.37 / 120,000,000 = 9.5%. The marginal rate is 31%.

Notes. If the employer pays rent or school fees directly, those amounts are added to the base (ITL art. 82, Law 27.743 art. 81). If the family rents its home and owns no real estate, 40% of the rent is deductible up to ARS 6,019,671.36 (ITL art. 85 h)), plus 10% of the rent (art. 85 k)), both reported in SiRADIG. Any foreign income of this resident (for example interest on a home country account) must be declared in an annual return, because it is not part of payroll withholding.

Facts. A resident single consultant invoices Argentine and foreign clients as a liberal professional (fourth category, ITL art. 82 f)). 2025 figures:

• Fees: ARS 60,000,000 (US$ 38,366). Business expenses: ARS 6,000,000. Autónomo contributions paid: ARS 3,000,000 (assumed amount; the actual category amount is not in the sources (unconfirmed)).
• Prepaid health plan: ARS 2,400,000.
• Dividends from a US listed fund held at a foreign broker: US$ 5,000, with US$ 750 US withholding (15%). Assumed BNA buying rate on the payment date: ARS 1,200 per US$ (an assumption for illustration, not an official rate). Dividends: ARS 6,000,000; foreign tax: ARS 900,000 (ITL art. 167; Reg. art. 286).
• Sales of Argentine listed shares on BYMA with a gain: exempt (ITL art. 26 u)); declared but not taxed.

Step 1. Net fourth category income. 60,000,000 − 6,000,000 − 3,000,000 = ARS 51,000,000.

Step 2. Net income before limited deductions. 51,000,000 + 6,000,000 (foreign dividends, progressive scale, art. 164 a)) = ARS 57,000,000.

Step 3. Prepaid health cap (ITL art. 85 f)). 5% × 57,000,000 = 2,850,000. The plan cost of 2,400,000 is below the cap, so it is deductible in full. Net income: 57,000,000 − 2,400,000 = ARS 54,600,000.

Step 4. Personal deductions (ARCA annual 2025). Non taxable minimum 4,507,505.52 + special deduction c) 1. 15,776,269.32 = ARS 20,283,774.84.

Step 5. Taxable income, worldwide. 54,600,000.00 − 20,283,774.84 = ARS 34,316,225.16.

Step 6. Tax on worldwide income (2025 scale). The 27% bracket starts at 23,623,669.56. Excess: 34,316,225.16 − 23,623,669.56 = 10,692,555.60; × 27% = 2,886,990.01. Tax = 4,156,015.94 + 2,886,990.01 = ARS 7,043,005.95.

Step 7. Tax on Argentine source income only. Taxable income without the dividends: 34,316,225.16 − 6,000,000 = 28,316,225.16. Excess over 23,623,669.56: 4,692,555.60; × 27% = 1,266,990.01. Tax = 4,156,015.94 + 1,266,990.01 = ARS 5,423,005.95.

Step 8. Tax attributable to foreign income (art. 164 a)). 7,043,005.95 − 5,423,005.95 = ARS 1,620,000.00.

Step 9. Foreign tax credit (arts. 165 to 167). The credit is the lower of the US tax paid (900,000) and the attributable tax (1,620,000) = ARS 900,000.

Step 10. Tax due. 7,043,005.95 − 900,000.00 = ARS 6,143,005.95 (US$ 3,928), less withholdings suffered and advances paid. For fiscal year 2025, the balance was payable by 27 July 2026, and the return can be filed until 30 October 2026 (RG 5851 art. 1, per RG 5911). Interest runs on any balance paid after 27 July 2026.

Variant. If the consultant had sold a foreign listed ETF at a gain instead, the gain would be taxed at a flat 15% (ITL art. 94, third paragraph) and not on the scale. The US tax credit would be limited to the Argentine 15% tax on that gain (unconfirmed).

Facts at 31 December 2025. Resident individual:

• Home in Buenos Aires, value under PAT art. 22 a): ARS 300,000,000. This is below the ARS 1,346,548,155.99 home threshold, so the home is not taxed (PAT art. 24, second paragraph).
• Peso and dollar deposits in an Argentine bank: exempt (PAT art. 21 h)).
• Argentine government bonds: exempt (PAT art. 21 g)).
• Shares in a family SA: excluded; the company pays under art. 25.1.
• Car, value per the registry table: ARS 30,000,000 (PAT art. 22 b)).
• Portfolio at a US broker: US$ 400,000. Assumed BNA buying rate on the last business day before 31 December 2025: ARS 1,450 (illustrative assumption). Value: ARS 580,000,000 (PAT art. 23).
• Household goods: the 5% minimum applies (PAT art. 22 g)). Base: taxable assets in Argentina plus foreign real estate = car 30,000,000. The home is outside the base because it is below the threshold (unconfirmed). 5% × 30,000,000 = ARS 1,500,000.

Step 1. Taxable assets. 580,000,000 + 30,000,000 + 1,500,000 = ARS 611,500,000 (US$ 391,010).

Step 2. Excess over MNI. 611,500,000.00 − 384,728,044.57 = ARS 226,771,955.43.

Step 3. General scale 2025. Excess over 114,105,948.16: 112,666,007.27; × 1% = 1,126,660.07. Tax = 724,133.89 + 1,126,660.07 = ARS 1,850,793.96 (US$ 1,183).

Step 4. Compliant taxpayer. Same excess on the reduced scale: 0.5% × 112,666,007.27 = 563,330.04; + 153,604.17 = ARS 716,934.21 (US$ 458).

Step 5. Foreign wealth tax credit. None here; the US has no annual wealth tax on this portfolio (unconfirmed). A tax of that kind would be creditable only up to the increase in Argentine tax caused by the foreign assets (PAT art. 25, last paragraph).

Step 6. The family SA. If the SA's equity at 31 December 2025 is ARS 2,000,000,000, the company pays 0.5% = ARS 10,000,000 (US$ 6,394), or 0.375% = ARS 7,500,000 if it is a compliant SME (art. 25.1; Law 27.743 art. 65). It can recover the amount from the shareholders.

Comparison with REIBP (illustrative). Suppose a taxpayer who joined REIBP had a net taxable estate of ARS 500,000,000 at 31 December 2023. The base was (500,000,000 − 100,000,000 MNI 2023) × 5 = ARS 2,000,000,000, and the tax was 0.45% = ARS 9,000,000 (US$ 5,755 at today's rate), covering 2023 to 2027 (Law 27.743 arts. 50 and 52). That taxpayer files nothing for 2025 (art. 58).

Practical traps

1. The 12 month clock runs from arrival. A foreign employee on temporary residence becomes resident in month 13 and is then taxed on worldwide income, including home country rents, interest and gains. Without art. 123 c) documentation or the one time art. 116 b) statement filed at least 30 days before the 12 months end, this follows automatically (Reg. art. 281).
2. Permanent residence makes you resident at once. Obtaining permanent residence triggers tax residence from the next month, regardless of days spent (ITL art. 116 b)).
3. Leaving is not enough. Argentines and resident foreigners stay resident until a trigger in art. 117 occurs and they complete the formalities of art. 119. Until then, ARCA can treat worldwide income and assets as taxable. Short visits of more than 90 days in total within a 12 month window break the absence (Reg. art. 283).
4. Payroll withholding does not cover foreign income. Employees with foreign interest, dividends or gains must file an annual return themselves (ITL art. 1; RG 4003 art. 13).
5. The 15% on foreign gains is in the progressive return, not in the cedular return. Foreign gains on securities, crypto and real estate are taxed at 15% (ITL art. 94, third paragraph). Argentine source cedular income uses RG 4468.
6. Bank interest exemption scope. Interest on Argentine time deposits in foreign currency is exempt only for fiscal years from 2026 (Law 27.802 art. 191). Interest from foreign banks is foreign source and taxable on the scale.
7. Listed means CNV authorised markets. Gains on Argentine shares are exempt only if the art. 26 u) conditions are met. A private sale of shares of a listed company outside the market can be taxable at 15% (ITL art. 98 c)).
8. Real estate gains exemption depends on regulation. The 2026 exemption applies "in the terms the regulation establishes" (ITL art. 26 n)). Check the regulation before treating a 2026 sale as exempt (unconfirmed).
9. Do not declare Argentine shares twice. Shares in Argentine companies are paid for by the company (art. 25.1) and excluded from the shareholder's MNI computation (PAT art. 24). Shares of foreign companies are declared by the resident at VPP or market value (PAT art. 23).
10. Foreign bank deposits count as abroad after 30 days, valued at the average daily balance (PAT art. 20 g)). A transfer back to Argentina on 30 December does not erase a balance held abroad all year.
11. Real estate cannot be valued below the fiscal valuation (PAT art. 22 a)). Cost based values well below the property tax valuation will be adjusted.
12. The household goods minimum is easy to forget. 5% of taxable assets in Argentina plus foreign real estate (PAT art. 22 g)).
13. Being registered means filing. A taxpayer registered for personal assets must file even below the MNI and should deregister by 31 December to stop (ARCA guidance).
14. Payment before filing in 2026. For fiscal year 2025, payment was due 27 July 2026 but the filing deadline is 30 October 2026 (RG 5851 per RG 5911). Paying at filing in October means paying late, with interest.
15. Fringe benefits. Since 2024, housing, school fees and car allowances paid to expatriates are taxable employment income regardless of how payroll classifies them (ITL art. 82, Law 27.743 art. 81).
16. Dependants must be residents. A spouse or children living abroad do not give personal deductions (ITL art. 30 b)).
17. REIBP gifts. REIBP taxpayers who accept gifts from non REIBP relatives before the end of 2027 owe an additional tax (Law 27.743 art. 61).
18. Citizenship by investment no longer equals residence. Since 6 March 2026 it does not make the person resident by itself (ITL art. 116, last paragraphs).

Recent changes

• 6 October 2023. Law 27.725 restructures employment income from fiscal year 2024 and adds Title IV, Chapter III to the ITL (ITL notes).
• 17 October 2023. Law 27.737: 10% rent deduction (ITL art. 85 k)); PAT exemption for registered rental homes (PAT art. 21 l)).
• 8 July 2024. Law 27.743: REIBP (arts. 45 to 62); PAT MNI ARS 100 million and home threshold ARS 350 million from 2023, with declining scales to 0.25% in 2027 (art. 63); compliant taxpayer reductions (arts. 64 and 65); real estate transfer tax repealed (art. 67); new art. 30 deductions and art. 94 scale, repeal of Chapter III, fringe benefits taxable (arts. 68 to 83).
• 25 July 2024. RG 5531: F.1359; the informative income tax return is eliminated from fiscal year 2023 (ARCA, "Presentación").
• January and July 2025 and 2026. Semiannual CPI updates of art. 30 and art. 94 amounts (ARCA tables).
• 30 April 2025. RG 5683: RG 4003 changes, including the ARS 150 million informative asset return threshold (RG 4003 art. 14).
• 9 May 2025. RG 5692 replaces RG 975 as the procedure for the individual annual return.
• 2 January 2026. Law 27.799: simplified income tax return with release effect and a presumption of accuracy, for fiscal years from 2025 (Law 27.799 arts. 38 to 40).
• 6 March 2026. Law 27.802: exemption for interest on all time deposits from 2026 (art. 191); exemption for housing rental income and for real estate gains from 1 January 2026 (art. 192); citizenship by investment rule (art. 194); CPI indexed losses (art. 190).
• 22 May 2026. RG 5851: FY 2025 returns due 27 July 2026, later extended for income tax filing by RGs 5876, 5890, 5898 and 5911.
• 8 October 2026. RG 5911: FY 2025 income tax filing extended to 30 October 2026.
• 9 October 2026. Law 27.826: replaces Law 27.799 art. 38. The simplified return now requires residence for the whole year. Large national taxpayers and certain senior officials may use the form, but without the release effect and other benefits (Law 27.799 arts. 38 and 38 bis, per Law 27.826 arts. 3 and 4). It also redefines "significant discrepancy" (art. 40, per Law 27.826 art. 5).

Pending changes

• Regulation of the real estate gains exemption of ITL art. 26 n), second paragraph (Law 27.802 art. 192) (unconfirmed).
• 2026 personal assets amounts. The 2026 MNI, home threshold and indexed brackets (0.50% and 0.75%) depend on the October 2026 CPI and had not been published in the sources (unconfirmed).
• 2027 personal assets at a flat 0.25% (PAT art. 25 e)), and the end of the PAT and of REIBP on 31 December 2027 (Law 27.702 art. 1; Law 27.743 art. 45). Whether Congress extends the tax beyond 2027 is open. REIBP taxpayers have stability to 2038 regardless (Law 27.743 art. 59).
• Implementing rules for the simplified regime after Law 27.826 (Decree 93/2026 cited in RG 5692 art. 2; RG 5820) (unconfirmed), including the UIF rules ordered by Law 27.826 art. 12.
• FY 2026 deadlines (returns in 2027) under RG 5692 art. 5 and RG 4172 (unconfirmed).
• ARCA dictamen on employment income accrued October to December 2023 and received later, referenced on ARCA's deduction pages (IF-2023-121933070-APN-DNI#MEC) (unconfirmed).

FAQ

1. I am moving to Argentina on a two year assignment. Will Argentina tax my worldwide income? Not if you qualify under ITL art. 123 c): foreign nationals present for accredited work reasons that require a stay of no more than five years are not residents. They are taxed only on Argentine source income, under the rules for residents. Without that status, you become resident after 12 months on temporary permits (art. 116 b)), effective the following month. Keep documentation of the assignment's purpose and length (unconfirmed).

2. When exactly does residence start for a foreigner? On the first day of the month after you obtain permanent residence or complete 12 months in Argentina on temporary permits. Absences of up to 90 days within each 12 month period do not interrupt the count (ITL art. 116; Reg. art. 281).

3. I am Argentine and moving abroad. When do I stop being resident? When you obtain permanent residence in another country, or after 12 continuous months abroad, with visits to Argentina of no more than 90 days in total per 12 month period. The loss takes effect on the first day of the next month. You must also file the accreditation of art. 119 with ARCA before leaving, or with the consulate afterwards, and settle the part year (ITL arts. 117 and 119; Reg. art. 283). If you keep your permanent home in Argentina, the art. 122 tie breaker can keep you resident.

4. Do I pay tax on interest from my Argentine bank account? No. Interest on savings accounts and time deposits in Argentine banks is exempt (ITL art. 26 h)), and since 2026 the exemption also covers foreign currency time deposits (Law 27.802 art. 191). The deposits are also exempt from personal assets tax (PAT art. 21 h)). Interest from a foreign bank is taxable on the progressive scale.

5. I sold shares of an Argentine listed company on BYMA. Is the gain taxable? For a resident individual, no, if the art. 26 u) conditions are met (CNV authorised public offering or market trading with price time priority, or a CNV authorised tender offer). A private sale of unlisted shares is taxed at 15% on the gain over inflation adjusted cost (ITL art. 98 c)).

6. Is the gain on selling my apartment in 2026 taxable? Under ITL art. 26 n) as replaced by Law 27.802, gains on real estate covered by art. 99, sold on or after 1 January 2026, are exempt in the terms set by regulation (unconfirmed). Property acquired before 2018 was never under art. 99, and the transfer tax that used to apply to it was repealed in July 2024 (Law 27.743 art. 67).

7. I rent out an apartment in Buenos Aires. Do I pay income tax on the rent? From fiscal year 2026, rent from real estate let for housing is exempt (ITL art. 26 n)). Commercial rents remain first category income on the scale. If the home is let under a registered lease and is worth no more than the home threshold, it is also exempt from personal assets tax (PAT art. 21 l)).

8. My company is Argentine and I am a foreign shareholder. Do I need to file personal assets tax? No. The company pays 0.5% of the equity value of your shares as substitute taxpayer, as a single and final payment, and can recover it from you (art. 25.1). Other Argentine assets you own, such as a flat, are taxed at 0.5% through the local holder or manager (PAT art. 26).

9. What is the personal assets tax rate for 2026 and 2027? For residents, 0.50% on the first bracket and 0.75% above it for 2026, and a flat 0.25% for 2027, on the value above the MNI (PAT art. 25 d) and e)). The 2026 MNI and brackets are indexed by CPI and are published by ARCA after October (unconfirmed).

10. Can I still join REIBP? No. The option ran until 31 July 2024, extendable to 30 September 2024 (Law 27.743 art. 48). Taxpayers who joined are outside the tax until 2027 and have stability until 2038 (arts. 58 and 59).

11. Do I have to file an income tax return if I am only an employee? Usually not; the employer withholds, using your SiRADIG data. You must file if you have other income, deductions not accepted in SiRADIG, foreign income, or under withholding (RG 4003 art. 13). If your gross employment income is at least ARS 150,000,000 (2024 base, indexed), you must file an informative asset return (RG 4003 art. 14).

12. Can I credit US or Spanish tax against Argentine tax? Yes, foreign income taxes actually paid can be credited up to the Argentine tax attributable to that foreign income, computed as the difference between the tax with and without the foreign income. Unused credit carries forward five years (ITL arts. 164, 165 and 175). Treaties may change the result.

13. What is the deadline for my 2025 return? Income tax: filing by 30 October 2026, with payment due 27 July 2026. Personal assets: filing and payment by 27 July 2026. Cedular tax: 27 July 2026 (RG 5851, as amended by RG 5911).

Primary sources

• Income Tax Law, t.o. 2019, Decree 824/2019, BO 6 December 2019, Infoleg updated text including Laws 27.725, 27.743 and 27.802, arts. 1 to 7, 23 to 26, 28 to 31, 33, 35, 44, 48, 53,
• Decree 862/2019 (ITL regulation), BO 9 December 2019, updated text, arts. 281 to 286
• Law 23.966, Title VI, personal assets tax, t.o. 1997, Infoleg updated text, arts. 16 to 27 and art. 25.1
• Law 27.743, Fiscal Measures, BO 8 July 2024, arts. 45 to 84
• Law 27.802, Labour Modernisation, BO 6 March 2026, arts. 190 to 194
• Law 27.430, updated text, art. 86
• Law 27.541, BO 23 December 2019, arts. 29 to 34 as recorded in Infoleg notes to the ITL and PAT
• Law 27.799, updated text including Law 27.826, arts. 38 to 42 ter
• Law 27.826, BO 9 October 2026, arts. 3 to 6, 12
• Laws 24.241 art. 11, 19.032 art. 8, 23.660 art. 16, contribution rates
• RG 4003/2017 (AFIP), updated text, arts. 11 to 22
• RG 5692/2025 (ARCA), BO 9 May 2025, arts. 1 to 5
• RG 5851/2026 (ARCA), BO 22 May 2026, current text, arts. 1 to 3
• RG 5911/2026 (ARCA), BO 8 October 2026
• ARCA notice "Prórroga del plazo de presentación de ganancias para personas físicas", 8 October 2026
• ARCA, art. 30 deductions, annual 2025
• ARCA, art. 30 deductions, annual 2026
• ARCA, art. 30 deductions, July to December 2026
• ARCA, art. 94 scale, annual 2025
• ARCA, art. 94 scale, annual 2026
• ARCA, income tax deadlines, individuals
• ARCA, income tax advances
• ARCA, income tax return filing
• ARCA, employer withholding page
• ARCA, personal assets basics and MNI
• ARCA, personal assets rates
• ARCA, personal assets return
• ARCA, personal assets deadlines
• ARCA, personal assets filing
• ARCA, personal assets advances

Related pages

• How does Argentine income tax (Ganancias) apply to foreign income?
• How much does monotributo cost per month?
• Monotributo vs responsable inscripto: which applies to me?
• What is Bienes Personales (personal assets tax) and who pays it?
• When do I become an Argentine tax resident?
• Tax system overview and calendar
• Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties
• Corporate income tax
• Live dashboard: inflation and FX