Crypto Taxation in Argentina

Argentina taxes cryptocurrency gains under the cedular income-tax regime introduced by Law 27.430 (2017) and refined by Law 27.739 (2024). The tax authority responsible for administering these rules is ARCA -- Agencia de Recaudacion y Control Aduanero -- which replaced AFIP in October 2024 while retaining the same regulatory framework (ARCA, 2024).

Are cryptocurrency gains subject to income tax in Argentina?

Yes. For individual residents, gains from selling or exchanging digital assets fall under the cedular tax provided in Article 98 of the Income Tax Law (Impuesto a las Ganancias). The rate depends on how the transaction is denominated (ARCA Digital Economy microsite, 2024):

• 5% applies when the disposal is conducted in Argentine pesos without an adjustment clause (Article 98, subsection a).
• 15% applies when the disposal is conducted in a foreign currency (such as USD or USDT stablecoins) or involves foreign-source assets (Article 98, subsection b).

The taxable base is the net gain: sale proceeds minus the acquisition cost and directly related expenses. A special individual deduction under Article 100 of the law may apply. Losses from crypto disposals are considered "specific in nature" -- they can only offset future gains from the same category of transactions, not other types of income, and the carryforward period is five years.

For legal entities and companies, gains from cryptocurrency disposals are taxed at the general progressive corporate rate of 25 to 35 percent, and unrealized year-end appreciation must also be recognized.

What is the cedular rate table for individuals?

The following table summarizes individual cedular tax rates on cryptocurrency disposals as of fiscal year 2025, per Article 98 of the Impuesto a las Ganancias:

Source: ARCA, Impuesto a las Ganancias -- Criptoactivos (2024). Merely holding cryptocurrency is not a taxable event; tax arises only upon disposal (ARCA).

Does the Bienes Personales wealth tax apply to crypto holdings?

Yes. Under ARCA Opinion 2/2022, cryptocurrencies are classified as financial assets for Bienes Personales (Personal Assets Tax) purposes, bringing them under Article 19(j) of Law 23.966 (ARCA, Impuesto sobre los Bienes Personales -- Criptoactivos, 2022). The tax is assessed annually on assets held as of 31 December.

For 2025, the non-taxable minimum is ARS 384,728,044. Holdings above this threshold are taxed at progressive rates: 0.50% for the first bracket, rising to 0.75% and then 1.00% for larger totals (PwC Worldwide Tax Summaries -- Argentina, reviewed April 2026). The applicable rate bands are being reduced annually -- the government has signalled a target of 0.25% across all brackets by 2027 under Law 27.743 reforms.

Cryptocurrencies are valued at acquisition cost plus accrued exchange-rate adjustments through 31 December. Declaration is filed through the "Bienes Personales Web" portal, selecting the asset category "digital currencies, virtual currencies, cryptoassets or similar."

What did the 2024 Blanqueo asset-regularization regime mean for crypto holders?

Law 27.743 (June 2024) introduced a Blanqueo -- an asset-regularization (whitening) regime -- that allowed Argentine residents to declare previously undisclosed assets, including cryptocurrency, in exchange for reduced penalties (HLB Argentina, 2024). The program operated in three stages with tax charges of 5%, 10%, and 15% respectively on regularized values.

Crypto assets held outside Argentina were eligible for declaration. Valuation could be based on either the acquisition date or the regularization date, whichever was higher. Participants received releases from civil and criminal action for tax, exchange, and customs offences related to the declared assets. The final sworn-declaration deadline was extended to 30 May 2025.

Separately, Law 27.739 (March 2024) formally defined virtual assets and established the VASP registry framework under the Comision Nacional de Valores (CNV), requiring platforms above approximately 35,000 UVA in monthly volume to register and implement anti-money-laundering controls (CNV Resolution 994/2024; CNV Resolution 1058/2025).

Is VAT charged on cryptocurrency transactions, and what about provincial taxes?

Cryptocurrency is classified as a digital asset (bien digital) under Argentine law. The direct sale of cryptocurrencies between individuals or on exchanges is not subject to IVA (VAT), because digital assets do not constitute tangible movable property (ARCA, Impuesto al Valor Agregado -- Criptoactivos). However, brokerage and intermediation services charged by exchanges are subject to IVA.

At the provincial level, the Ingresos Brutos (IIBB) gross-receipts tax can apply to commercial-scale cryptocurrency activity. Individual investors making occasional disposals generally do not trigger IIBB. Rates vary by province and activity category, typically ranging from 1% to 5%. Miners, traders operating at commercial scale, and registered VASPs should assess IIBB exposure in each province where they operate.

ARCA receives monthly transaction data from registered exchanges, supporting cross-referencing of reported income and declared holdings. The OECD Crypto-Asset Reporting Framework (CARF) is expected to be adopted by Argentina with data collection beginning in 2026 and cross-border information sharing by 2027-2028 (taxdo.com, 2025).

Consult a qualified tax professional registered in Argentina for guidance on your specific situation. For an overview of the Argentine tax system, see the Argentina country overview. Find accredited Argentine tax professionals through the TaxPros Rated directory for Argentina.