Tax
Argentine Tax Obligations for Foreign Residents: The Complete Guide
A comprehensive overview of what taxes foreign residents owe in Argentina - income tax, wealth tax, and ARCA registration.
May 10, 2026
Resident vs. Non-Resident Taxation
Argentina taxes its residents on worldwide income (renta mundial) - meaning if you become an Argentine tax resident, you owe Argentine income tax on income from all sources globally, not just Argentine-source income. Non-residents are taxed only on Argentine-source income. The threshold for tax residency is typically 12 months of physical presence in Argentina within a calendar year, though other criteria can apply.
Key Taxes for Residents
The main taxes affecting foreign residents are: Impuesto a las Ganancias (income tax, progressive up to 35% on worldwide income), Bienes Personales (annual wealth tax on worldwide assets above the threshold), and VAT (IVA, 21%) on goods and services consumed in Argentina. Self-employed residents must also contribute to social security through the monotributo or autonomo system.
First Steps: ARCA Registration
Every Argentine tax resident must register with ARCA (formerly AFIP) and obtain a CUIT. Annual income tax returns (declaraciones juradas) are filed for income earned in the prior calendar year. The Roffo tax team manages all ARCA filings, provides ongoing compliance support, and optimizes your tax position within the legal framework.
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