Expat Tax Residency in Argentina

How does Argentina define tax residency for foreign nationals?

Argentine tax residency for individuals is governed by the Impuesto a las Ganancias (Income Tax Law, Law 20,628, Art. 119). A foreign national becomes a tax resident through one of two routes: (1) obtaining permanent immigration residence (Residencia Permanente), effective from the first day of the month following the grant; or (2) remaining in Argentina for twelve continuous months, counting from the date of first entry, provided that any absences during that period do not exceed 90 days in aggregate.[^1] Short trips back home generally do not reset the clock so long as the total time outside Argentina stays within that 90-day ceiling. Once either threshold is met, full worldwide-income obligations begin. For context on the broader country tax landscape, see the Argentina country overview.

What is the special 5-year regime for temporarily assigned foreign workers?

Argentine law carves out a significant exception for foreigners whose presence in Argentina is solely due to an employment relationship that requires their stay for a period not exceeding five years. Under Law 20,628 and its implementing regulations (Decree 862/2019), these individuals are treated as non-residents throughout the assignment and are taxed exclusively on Argentine-source income (ganancias de fuente argentina).[^2] In practice this means foreign salary paid offshore for work performed outside Argentina falls outside the Argentine tax net entirely. The exemption applies symmetrically to the Bienes Personales wealth tax: temporary-assignment workers under five years are liable only for assets physically located in Argentina, not their worldwide portfolio. Once an assignment exceeds the five-year threshold the individual transitions to full tax-resident status with worldwide income and worldwide asset obligations.

For assignments lasting six months or less, a separate withholding mechanism applies: foreign beneficiaries performing services in Argentina pay income tax at an effective rate of 24.5% (35% on 70% of the gross compensation), collected at source by the Argentine employer or payer.

How are Argentine tax residents taxed on worldwide income?

Once established as a tax resident, an individual pays Impuesto a las Ganancias on their worldwide income at the nine-bracket progressive schedule below. Thresholds are adjusted semiannually in January and July to track the Consumer Price Index (CPI), so the ARS figures shift with inflation.

Bracket thresholds shown reflect the first-half 2026 adjustment (14.29% increase over prior period).[^3] Employment income in the fourth category (relacion de dependencia) is subject to employer withholding through the SIRADIG system; self-employed individuals file and pay directly through the ARCA portal.

Argentine residents may claim a foreign tax credit for income taxes paid abroad, reducing double taxation on foreign-source income. Argentina has concluded approximately 23 comprehensive double-tax treaties, including agreements with Germany, Brazil, Canada, Spain, and the United Kingdom, but no treaty exists with the United States.[^4] US expats in Argentina must therefore rely entirely on the US foreign tax credit rather than treaty protection.

What is Bienes Personales and how does it apply to residents?

Bienes Personales (Personal Assets Tax, Law 23,966) is an annual wealth tax levied on the net value of an individual's personal assets as of 31 December each year.[^5] Argentine tax residents are taxed on their worldwide assets above the non-taxable minimum threshold, which for fiscal year 2025 (filed June 2026) is ARS 384,728,044.57 (approximately USD 390,000 at mid-2026 official exchange rates, though the effective USD equivalent shifts with the ARS/USD rate). The primary residence is additionally sheltered by a separate housing exemption of ARS 1,346,548,155.99.

Rates apply progressively to the amount exceeding the threshold:

Taxpayers who met all their obligations for fiscal years 2020-2022 ("good taxpayers") qualify for a 0.50 percentage-point reduction on each tier.[^5] Thresholds are indexed annually for inflation. Law 27,743 (2024) also introduced the Special Advance Payment Regime (REIBP), which allows voluntary advance payment covering periods through 2027 in exchange for fiscal stability on the tax through 2038. Foreign assets held by residents are taxed at the same scale as domestic assets under the post-2023 unified schedule.

How do CUIT and CDI registration work for expats?

ARCA (Agencia de Recaudacion y Control Aduanero, formerly AFIP, reorganized by Presidential Decree 953/2024) issues two types of tax identification for foreign nationals.[^6]

The CUIT (Codigo Unico de Identificacion Tributaria) is the primary 11-digit tax identifier required for employment, self-employment, issuing electronic invoices, registering for Monotributo, or conducting any ongoing taxable activity. Obtaining a CUIT requires at minimum a precaria (provisional immigration certificate) from Migraciones, proof of address in Argentina, and an in-person appointment at an ARCA office.

The CDI (Clave de Identificacion) is a simpler identifier for foreigners with no Argentine immigration status who need to complete a discrete transaction such as purchasing property or opening a bank account. A CDI requires only a valid passport and a police-certified local address. ARCA has announced a phased elimination of the CDI in favour of the CUIT as the sole identifier for all individuals; the transition timeline is ongoing as of mid-2026.

What are the double-residence tie-breaker rules?

Where Argentina and another country both claim an individual as a tax resident, double-tax treaties provide a sequential tie-breaker mechanism drawn from the OECD Model Convention Art. 4.[^4] The tests apply in order: (1) permanent home -- the country in which the individual maintains a permanent dwelling; (2) center of vital interests -- where personal and economic ties are closer; (3) habitual abode -- the country in which the individual spends more days over a representative period; (4) nationality; and (5) mutual-agreement procedure between tax authorities if all prior tests are inconclusive. Argentina ratified the OECD Multilateral Instrument (MLI) via Law 27,788 in May 2025, updating treaty definitions and anti-avoidance provisions across its treaty network.

Because no Argentina-US treaty exists, US citizens in Argentina cannot invoke these treaty tie-breakers. Dual US-Argentine obligations must be managed through each country's domestic foreign-tax-credit rules. A qualified cross-border tax professional familiar with both jurisdictions is essential for this scenario.

Filing annual returns and navigating Argentina's evolving tax rules -- particularly with inflation adjustments shifting bracket thresholds every six months -- is complex. Whether you are arriving on an employment assignment, seeking permanent residence, or managing Bienes Personales on worldwide assets, consult a qualified tax professional registered with ARCA before making any decisions about your residency position.