Tax
Income Tax for Expats in Argentina: Residents vs. Non-Residents
How Argentine income tax applies differently to residents vs. non-residents — and what expats need to plan for.
May 22, 2026
Resident Taxation: Worldwide Income
Argentine tax residents are subject to Impuesto a las Ganancias (income tax) on their worldwide income — salaries, self-employment income, dividends, interest, rental income and capital gains from all global sources. The tax is progressive, with rates ranging from 5% to 35% depending on income level. Filing is annual, with the tax year following the calendar year.
Non-Resident Taxation: Argentine-Source Only
Non-residents are taxed only on Argentine-source income — typically subject to withholding at source rather than self-assessment. The standard withholding rate on Argentine-source income for non-residents is 35%, applied to the 'presumed net income' (renta neta presumida), which is a percentage of the gross payment depending on income type. This often results in effective rates of 12–25% of gross income.
The Transition Year
The year of becoming an Argentine tax resident is the most complex from a tax planning perspective. If you transition mid-year, careful planning around the recognition of income and the selection of the residency commencement date can have significant tax implications. Pre-immigration tax planning with Roffo's team is strongly recommended before establishing Argentine residency.
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