When do I become an Argentine tax resident?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Argentine nationals are tax residents by default. A foreigner becomes resident on obtaining permanent residence, or after 12 months living here on temporary permits, with absences of up to 90 days allowed. Residence starts on the first day of the following month. From then on, Ganancias and Bienes Personales apply to worldwide income and assets.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Who is resident. Under the Income Tax Law (ITL), t.o. 2019, Decree 824/2019, art. 116:

Argentine nationals are residents unless they lost residence under art. 117 (art. 116 a)).
Foreign nationals are residents once they obtain permanent residence, or after staying 12 months on temporary immigration permits (art. 116 b)). Absences of up to 90 days per 12 month period do not break the count (Decree 862/2019, art. 281).
Start date. The first day of the month after permanent residence is granted or the 12 months are completed (art. 116, paragraph after item f)).
Opt out for temporary stays. A foreigner without permanent residence whose stay does not imply an intention to live here habitually may prove this to ARCA, only once and at least 30 days before the 12 months end (art. 116 b), second paragraph; Decree 862/2019 art. 281). We found no ARCA resolution setting the form for this filing (unconfirmed).
Never resident while here (art. 123). Diplomats, international organisation staff, foreigners on accredited work needing five years or less, and scholarship students. They pay only on Argentine source income.
Citizenship by investment does not by itself make a person resident since 6 March 2026 (Law 27.802 art. 194).

Losing residence. Residence is lost on acquiring permanent residence abroad, or after 12 continuous months abroad, with visits home of up to 90 days per 12 months allowed (ITL art. 117; Decree 862/2019 art. 283). The loss takes effect the first day of the following month (art. 117). It must be proved to ARCA, or to the consulate if it happens after leaving (art. 119). There is no "departure certificate" as such. You request cancellation of Ganancias and Bienes Personales with reason code 242 (foreign permanent residence) or 243 (12 months abroad), a foreign address, a PDF of the proof, and a Bienes Personales substitute taxpayer who accepts the role (RG ARCA 5803/2025, art. 25). Proof is a foreign permanent residence certificate, or a passport or consular certificate showing the time abroad. Until cancellation, all obligations continue (RG AFIP 4236/2018, art. 2).

Dual residence. Where a treaty applies, its tie breaker prevails (RG 4236/2018 art. 3 a)). Example: the Argentina and Chile treaty, art. 4(2) (Law 27.274) looks in order at permanent home, centre of vital interests, habitual abode and nationality, then mutual agreement. Without a treaty, ITL art. 122 uses a similar order, comparing days in the calendar year (Decree 862/2019 art. 284).

Effects. Residents pay Ganancias on worldwide income (ITL art. 1), and Bienes Personales on worldwide assets held on 31 December (Law 23.966, Title VI, arts. 16 and 17). The ITL residence test replaced "domicile" for Bienes Personales from fiscal year 2019 (Law 27.541 art. 30). Law 27.743 did not change that test. It cut the rates (art. 63) and opened the REIBP prepayment to residents at 31 December 2023. Former residents who joined the REIBP or the asset regularisation became residents again (Law 27.743 arts. 19 and 46).

What changes the answer

Permanent residence granted early. Residence starts the month after it is granted, whatever the days spent (art. 116 b)).
Absences over 90 days in a 12 month window break the continuity of the stay (Decree 862/2019 art. 281).
Accredited work assignment of up to five years keeps you non resident (art. 123 c)). Accepted proof is not stated in the sources reviewed (unconfirmed).
A tax treaty may make you resident only in the other country (RG 4236/2018 art. 3).

Worked examples

A foreign national arrives on 1 March 2025 on temporary residence, stays continuously, and has no art. 123 status. Pesos are converted at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026 (dólar MEP selling rate (dolarapi.com)) (unconfirmed). See /data/mep/.

Step	Time	Cost ARS	Cost USD
Arrival on temporary permit	1 Mar 2025	0 (no tax fee)	0
Bienes Personales: still non resident	31 Dec 2025	Argentine assets only, 0.5% via local holder (PAT art. 26)	n/a
Last day for the one time art. 116 b) statement	29 or 30 Jan 2026	0	0
12 months completed	28 Feb or 1 Mar 2026	0	0
Resident for Ganancias	1 Mar or 1 Apr 2026	tax on worldwide income	n/a
Resident for Bienes Personales	31 Dec 2026	worldwide assets above the 2026 minimum	see below

Step by step.

The 12 months run from 1 March 2025. Counted as whole calendar months, they end on 28 February 2026, so residence starts 1 March 2026. Counted "date to date" under Civil and Commercial Code art. 6, they end on 1 March 2026, so residence starts 1 April 2026. We found no ARCA ruling settling this (unconfirmed). Plan on the earlier date.
The first tax year affected is fiscal year 2026 (calendar year, ITL art. 24), for foreign income from the start date. How to report the non resident months of 2026 is not set out in the sources reviewed (unconfirmed).
On 31 December 2025 the person was not resident: 2025 Bienes Personales covers Argentine assets only.
On 31 December 2026 they are resident. The 2026 minimum is not yet published (unconfirmed). Proxy using 2025 figures: worldwide assets of US$400,000 = ARS 625,560,000. Less the 2025 minimum of ARS 384,728,044.57 (US$246,006) leaves ARS 240,831,955.43. On the 2025 scale: ARS 724,133.89 + 1% × (240,831,955.43 − 114,105,948.16) = ARS 1,991,393.96 (US$1,273) (ARCA rates page). The 2026 tax will be lower: the top rate falls to 0.75% and brackets are indexed (PAT art. 25).

Cost to do it: no government fee; the cost is the tax on worldwide income and assets. Time: 12 months.

Practical traps

Leaving is not losing residence. Argentines and resident foreigners stay resident until an art. 117 trigger occurs and ARCA cancels the registration (RG 4236/2018 art. 2).
The opt out deadline passes quietly. File it 30 days before month 12, once. What happens if you then stay on is unclear: the official text of Decree 862/2019 art. 281, third paragraph, has an incomplete cross reference (unconfirmed).
Six months is a different test. It applies only to personal deductions (ITL art. 33).

FAQ

Does a residencia precaria count toward the 12 months? The law counts stays "with temporary authorisations" under migration rules (art. 116 b)). Whether a precaria qualifies is not stated in the sources reviewed (unconfirmed).

Do I need a CUIT to be resident? No. Residence follows the law, not registration (RG 4236/2018 art. 1).

When does a leaver stop paying Bienes Personales on foreign assets? From the first 31 December after the loss of residence takes effect and ARCA cancels the registration (PAT art. 17; ITL art. 117; RG 4236/2018 art. 2).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.