Tax treaties
Last verified: 24 Oct 2026 · Status: Changing
Argentina has comprehensive double tax treaties with about two dozen countries. Treaty benefits require a residence certificate under ARCA RG 5855/2026. The list below follows the official investor guide and must be checked against ARCA's treaties page, which is the authoritative list.
Key rules
Treaties reported as in force (official investor guide 2026, cross check against ARCA):
- Australia, Austria, Belgium, Bolivia, Brazil, Canada, Chile, China, Denmark, Finland, France, Germany, Italy, Mexico, Netherlands, Norway, Qatar, Russia, Spain, Sweden, Switzerland, Turkey, United Arab Emirates, United Kingdom.
- Signed, not in force (reported). Japan, Luxembourg. A new treaty with France approved by one chamber of Congress; a treaty with the Czech Republic signed.
- Not in the network. The United States has no comprehensive income tax treaty with Argentina.
- Separate treaties cover only international transport income with several countries.
Step by step
- Check the treaty text on ARCA's page for the relevant article (dividends, interest, royalties, capital gains, permanent establishment).
- Obtain the residence certificate and complete the RG 5855/2026 sworn statement before the first payment.
- Apply the treaty rate and keep the file.
International comparison
Treaty network sizes for the comparison jurisdictions have not been sourced yet.
| Jurisdiction | Comprehensive treaty with Argentina |
|---|---|
| Argentina | Not yet sourced |
| US (Delaware) | Not yet sourced |
| UK | Not yet sourced |
| Canada | Not yet sourced |
| Chile | Not yet sourced |
| Uruguay | Not yet sourced |
| Brazil | Not yet sourced |
| Singapore | Not yet sourced |
| Estonia | Not yet sourced |
Treaty withholding rates by country are not tabulated yet. The in force status of each treaty must be checked on the ARCA page before relying on it.