Country topic
Tax in Argentina
Argentina taxes residents on all their income, from Argentina or abroad, with a credit for similar taxes paid abroad (Income Tax Law, article 1); a private summary says non-residents are taxed only on Argentine-source income. Under article 116 a foreign national is resident with permanent residence, or after 12 months in the country on temporary authorisations; short absences that meet the regulation do not break the period. Article 123 lists as not resident foreign nationals present for documented work reasons for no more than five years, and foreign students and researchers on temporary permits. The text does not say whether months on a transitory nomad stay count towards the 12. [V1] [V2] [V3] A private summary (PwC, reviewed 16 June 2026) reports progressive rates from 5% to 35% for residents who work for themselves, with the thresholds adjusted twice a year for inflation; the 35% rate applied above ARS 60,750,914 of taxable income for January to June 2026. Residents also pay an annual personal assets tax on worldwide assets above an exempt minimum, with rates scheduled to fall to 0.25% by 2027, and VAT is 21% on most services. We did not read the tax authority's own scales. [V4] [V5]
What we found
The research, with its sources.
Research information, not advice. Rules change, so check the source before you act on one.
- Argentina taxes residents on all their income, from Argentina or abroad, with a credit for similar taxes paid abroad (Income Tax Law, article 1); a private summary says non-residents are taxed only on Argentine-source income. Under article 116 a foreign national is resident with permanent residence, or after 12 months in the country on temporary authorisations; short absences that meet the regulation do not break the period. Article 123 lists as not resident foreign nationals present for documented work reasons for no more than five years, and foreign students and researchers on temporary permits. The text does not say whether months on a transitory nomad stay count towards the 12. [V1] [V2] [V3]
- A private summary (PwC, reviewed 16 June 2026) reports progressive rates from 5% to 35% for residents who work for themselves, with the thresholds adjusted twice a year for inflation; the 35% rate applied above ARS 60,750,914 of taxable income for January to June 2026. Residents also pay an annual personal assets tax on worldwide assets above an exempt minimum, with rates scheduled to fall to 0.25% by 2027, and VAT is 21% on most services. We did not read the tax authority's own scales. [V4] [V5]
- The tax authority's simplified regime for small taxpayers (Monotributo) combines VAT and income tax with pension and health contributions. From 1 August 2026, category A, for gross income up to ARS 12,009,410.45 a year, pays ARS 49,527.18 a month for services. We did not confirm whether someone on a transitory or temporary residence can register, or how income from clients abroad is treated, so that cost is unknown. [V6] [V7]
- Treaties differ by passport. Canada and Argentina have an income tax convention in force (signed 29 April 1993): if both countries treat you as resident, Article 4 decides by permanent home, then closer personal and economic ties, then usual stay, then nationality, and employment pay can be taxed only at home if you are in Argentina no more than 183 days in 12 months, your employer is not Argentine and no Argentine permanent establishment bears the pay. Australia's agreement (signed 27 August 1999, in force since 30 December 1999) uses a permanent home, then closer relations, with a similar 183-day rule. The IRS list of US treaties does not include Argentina, and Inland Revenue's lists do not include it for New Zealand. We read the original treaty texts, not later changes by the Multilateral Instrument. [V8] [V9] [V10] [V11] [V12] [V13] [V14]
- US citizens abroad generally file a US return on worldwide income. The 2026 foreign earned income exclusion is up to US$132,900 per person, and the physical presence test needs 330 full days abroad within 12 months. You cannot take a foreign tax credit for tax on income you exclude. Foreign accounts that together exceed US$10,000 at any time in the year are reported on an FBAR. This describes the mechanism, not your bill. [V15] [V16] [V17] [V18] [V19]
- Canada: the CRA looks at residential ties, so a home, a spouse or common-law partner, or dependants in Canada usually keep you a factual resident, and secondary ties such as bank accounts, a driver's licence or provincial health insurance can count. If you emigrate you are treated as having sold most property at fair market value on the day you leave, with exceptions such as Canadian real property and registered plans; Form T1161 applies if property is worth more than CA$25,000. If you stay resident, Form T1135 is due when foreign property cost more than CA$100,000 at any time in the year. This describes the mechanism, not your bill. [V20] [V21] [V22] [V23]
- Australia: the ATO says you are generally an Australian resident for tax purposes if you go overseas temporarily and do not set up a permanent home elsewhere, and you declare overseas income on your return while resident. If you stop being resident you are taken to have sold most capital gains assets at market value. New Zealand: you are resident after more than 183 days in any 12-month period or while you have a permanent place of abode there, and stop only with no permanent place of abode and more than 325 days away in 12 months; residents are taxed on worldwide income with a credit for foreign tax. This describes the mechanism, not your bill. [V24] [V25] [V26] [V27] [V28] [V29] [V30]
- No social security agreement links Argentina with the United States, Australia or New Zealand; Canada signed one on 13 August 2021, but it enters into force only once both countries finish their legal procedures (page of 6 October 2026). US self-employment tax applies to net self-employment profit even when that income is excluded from income tax. Which Argentine social security contributions apply to someone on a nomad stay or temporary residence who works for clients or an employer abroad was not found, so that cost is unknown. [V31] [V32] [V33] [V34] [V35] [V36]
The country
More on Argentina.
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More about Argentina.
Questions about Tax in Argentina.
Is foreign income taxed in Argentina?
Yes, for residents: Argentina taxes residents on income from Argentina and abroad, with a credit for similar taxes paid abroad. A private summary says non-residents are taxed only on Argentine-source income. Whether you count as resident depends on your status and how long you stay; ask an Argentine tax adviser.
How many days make me a tax resident of Argentina?
A foreign national is resident with permanent residence, or after 12 months in the country on temporary authorisations; short absences that meet the regulation do not break the period. The text does not say whether months on the nomad stay count towards the 12.
What are the income tax rates in Argentina?
A private summary (PwC, reviewed 16 June 2026) reports rates from 5% to 35% for residents who work for themselves, the top rate above ARS 60,750,914 of taxable income for January to June 2026. Thresholds change twice a year, so peso figures go out of date. VAT is 21% on most services.
Is there a tax treaty between Argentina and my country?
Canada and Australia have income tax treaties with Argentina in force. The IRS list of US treaties does not include Argentina, and Inland Revenue's lists do not include it for New Zealand. We read the original treaty texts, not later changes by the Multilateral Instrument.
Do I still owe tax at home if I live in Argentina?
Possibly. US citizens abroad generally file a US return on worldwide income. Canada, Australia and New Zealand can keep taxing you as a resident while you keep ties such as a home. The rules differ by country and person, so get advice that covers both systems.
Sources
Where each figure comes from.
Every figure on this page links to the page we read, with the date we checked it.
- [V1] Income Tax Law, ordered text of 2019 (updated text): articles 1, 116 and 123, Poder Ejecutivo Nacional, argentina.gob.ar (Normativa, Decreto 824/2019). Checked 15 October 2026.
- [V2] Argentina: information on residency for tax purposes, Administración Federal de Ingresos Públicos (AFIP), as published by the OECD. Checked 15 October 2026.
- [V3] Argentina individual tax summary: residence, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [V4] Argentina individual tax summary: taxes on personal income, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [V5] Argentina individual tax summary: other taxes, PwC Worldwide Tax Summaries (private adviser, not official). Checked 15 October 2026.
- [V6] Monotributo: simplified regime for small taxpayers, ARCA (Argentina's tax authority). Checked 15 October 2026.
- [V7] Monotributo: categories and amounts, ARCA (Argentina's tax authority). Checked 15 October 2026.
- [V8] Tax treaties in force, Department of Finance Canada. Checked 15 October 2026.
- [V9] Convention between Canada and the Argentine Republic for the avoidance of double taxation (CTS 1994 No. 24), Global Affairs Canada, Treaty Information (treaty-accord.gc.ca). Checked 15 October 2026.
- [V10] Double taxation conventions in force, Ministerio de Economía de la Nación, argentina.gob.ar. Checked 15 October 2026.
- [V11] Income tax treaties in force, Australian Treasury. Checked 15 October 2026.
- [V12] Agreement between Australia and Argentina for the avoidance of double taxation, and Protocol ([1999] ATS 36), Australian Treaty Series, Department of Foreign Affairs and Trade (AustLII, Internet Archive copy). Checked 15 October 2026.
- [V13] United States income tax treaties, A to Z, Internal Revenue Service. Checked 15 October 2026.
- [V14] Tax treaties: double tax agreements and tax information exchange agreements, Inland Revenue (New Zealand), Tax Policy. Checked 15 October 2026.
- [V15] US citizens and residents abroad: filing requirements, Internal Revenue Service. Checked 15 October 2026.
- [V16] Figuring the foreign earned income exclusion, Internal Revenue Service. Checked 15 October 2026.
- [V17] Foreign earned income exclusion: physical presence test, Internal Revenue Service. Checked 15 October 2026.
- [V18] Foreign tax credit, Internal Revenue Service. Checked 15 October 2026.
- [V19] Report of Foreign Bank and Financial Accounts (FBAR), Financial Crimes Enforcement Network (FinCEN). Checked 15 October 2026.
- [V20] Determining your residency status, Canada Revenue Agency. Checked 15 October 2026.
- [V21] Leaving Canada (emigrants), Canada Revenue Agency. Checked 15 October 2026.
- [V22] Dispositions of property (emigrants), Canada Revenue Agency. Checked 15 October 2026.
- [V23] Foreign Income Verification Statement (Form T1135), Canada Revenue Agency. Checked 15 October 2026.
- [V24] Australian resident for tax purposes, Australian Taxation Office (Internet Archive copy). Checked 15 October 2026.
- [V25] Income Tax Assessment Act 1936, section 6(1), definition of "resident or resident of Australia", Federal Register of Legislation (Australian Government). Checked 15 October 2026.
- [V26] Foreign and worldwide income, Australian Taxation Office (Internet Archive copy). Checked 15 October 2026.
- [V27] How changing residency affects CGT, Australian Taxation Office (Internet Archive copy). Checked 15 October 2026.
- [V28] Tax residency status for individuals, Inland Revenue (New Zealand). Checked 15 October 2026.
- [V29] Leaving New Zealand, Inland Revenue (New Zealand). Checked 15 October 2026.
- [V30] Overseas income, Inland Revenue (New Zealand). Checked 15 October 2026.
- [V31] US international Social Security agreements, US Social Security Administration (Internet Archive copy). Checked 15 October 2026.
- [V32] Publication 54, tax guide for US citizens and resident aliens abroad, Internal Revenue Service. Checked 15 October 2026.
- [V33] International social security agreements (archived copy), Australian Government, Department of Social Services (Internet Archive copy). Checked 15 October 2026.
- [V34] Social security agreements, Work and Income (Ministry of Social Development, New Zealand). Checked 15 October 2026.
- [V35] International social security agreements in force (Argentina), Ministerio de Capital Humano, argentina.gob.ar. Checked 15 October 2026.
- [V36] Argentine Republic: social security agreement, Employment and Social Development Canada (Government of Canada). Checked 15 October 2026.