Argentina

AR ARS$ Guaraní
Pros
Aggressive deregulation and fiscal austerity measures to dismantle state interventionism and restore market confidence.
Abundant high-skilled human capital and tech talent available at globally competitive costs.
Exceptional lifestyle quality and cultural richness in urban hubs for expatriate entrepreneurs.
Cons
Chronic high inflation and currency instability to hinder long-term capital accumulation and financial predictability.
Onerous tax burden and complex regulatory framework inherited from decades of statist policies.
Potential social instability and political resistance to structural libertarian economic reforms.

Long story short: In Argentina, the state has long grabbed your money before you even earned it: triple-digit inflation, currency controls, kafkaesque paperwork. Since Milei took over, the wind has shifted: taxes trimmed, the peso stabilized.

Corruption still lingers in the corridors of local administration, and the banking system remains shaky, still haunted by past bank freezes. In Recoleta or Puerto Madero, you'll live easy, never worried about your safety.

Beyond that: asado and Malbec to die for, decent infrastructure in the city, and massive economic potential if you're willing to bet on the rebound.

VERYLOW TAX 4.7/10 HOLDING 2.2/10 DIVIDENDPIPELINE 2.1/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 3.6/10

Will your income be taxed?

Long story short: YES, A LOT.
They'll shear you for up to 35% at the top marginal rate in Argentina, and the taxman has long arms: linger a bit too long, park your economic interests here, and the net closes.

Steep rate, wide catchment: the classic combo of states that don't let go of their cash cows. Don't expect a plane ticket to fix it.

01.1 Income tax
Personal income tax
5 → 35%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 9 brackets
Bracket (USD)Rate
0 – 1,1765%
1,176 – 2,3529%
2,352 – 3,52812%
3,528 – 5,29215%
5,292 – 10,58319%
10,583 – 15,87523%
15,875 – 23,81327%
23,813 – 35,71931%
35,719 +35%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
does not exist here
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
does not exist here
Extended-stay test
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

Will your wealth be taxed?

Long story short: YES, A LOT.
Argentina runs the full shearing kit on wealth: capital gains at 35%, plus an annual wealth tax above a threshold (top rate 1%).

Flow, stock, transfer: every angle gets clipped. Holding assets here is how you feed the machine.

02.1 Investment income
Capital gains
35%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 1,1765%
1,176 – 2,3529%
2,352 – 3,52812%
3,528 – 5,29215%
5,292 – 10,58319%
10,583 – 15,87523%
15,875 – 23,81327%
23,813 – 35,71931%
35,719 +35%
Dividend tax
7%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive · +35% Dividends distributed by an Argentine company corresponding to year 2017 or earlier, to the extent that the amount exceeds the taxable income of the distributing company
Interest income
35%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 1,1765%
1,176 – 2,3529%
2,352 – 3,52812%
3,528 – 5,29215%
5,292 – 10,58319%
10,583 – 15,87523%
15,875 – 23,81327%
23,813 – 35,71931%
35,719 +35%
02.2 Wealth & estate
Wealth tax
0.5 → 1%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 35,3900.5%
35,390 – 76,6790.8%
76,679 +1%
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
02.3 Crypto
Crypto · tax regime
FLAT TAX
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 15% · Gains from 'monedas digitales' are taxed at a 15% flat rate (Impuesto Cedular) for individuals when denominated in foreign currency (standard for crypto). Professional or habitual trading is taxed as business income at progressive rates up to 35%. Holdings are also subject to Wealth Tax (Bienes Personales) with rates typically ranging from 0.5% to 1.75%. The tax authority was recently restructured from AFIP to ARCA in late 2024.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairescommitted but not yet enforced

Easy to run a company there?

Long story short: NO.
Corporate tax in Argentina is 35%, no IP-box mercy, VAT at 21 on top.

Operationally, running a company here is fine; fiscally, the state helps itself to a fat slice of every unit of profit. You do the work, they skim the cream.

03.1 Rates
Corporate tax
25 → 35%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 89,72225%
89,722 – 897,21530%
897,215 +35%
VAT standard rate
21%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires4 distinct tiers in force
0%10.5%21%27%
Food & drink
0%
food
0%
non-alcoholic
21%
alcohol
Print media
0%
books
21%
ebooks
21%
newspapers
Culture
0%
cultural events
0%
cinema
0%
theatre
21%
museums
0%
sports
Transport
0%
public transit
0%
rail
0%
air
Hospitality
21%
hotels
21%
restaurants
21%
takeaway
Health
0%
pharma
21%
medical dev.
Energy
27%
electricity
27%
natural gas
27%
district heat.
27%
domestic fuel
Utilities
27%
water
27%
waste
Clothing
21%
kids clothing
Digital & telecom
21%
digital
27%
telecom
27%
broadcast
Construction
10.5%
construction
10.5%
social housing
Agriculture
21%
farm inputs
21%
animal feed
Personal services
21%
funeral
21%
hairdressing
Finance
21%
insurance
21%
financial svc.
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · In Argentina, the crime of Fraudulent Administration (Art. 173, inc. 7 of the Penal Code) requires a 'perjuicio' (harm) to the interests of another. For a sole shareholder in a solvent company, the owner's consent generally precludes criminal liability because the protected legal asset is the property of the shareholder; without a third party (like a creditor or minority partner) being harmed, the act is treated as a civil breach of the duty of loyalty (Ley 19.550) or a tax violation (Ley 11.683) rather than a crime.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesInspección General de Justicia (IGJ)
Directors privacy
PUBLIC PAYWALL
read moreClose
De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesInspección General de Justicia (IGJ)
03.3 Incorporation cost
In this country, the most standard company form is called Sociedad de Responsabilidad Limitada (S.R.L.) (Limited Liability Company (LLC)). The costs below are for incorporating a company in its simplest form, for reference only.
IGJ Urgent Registration Fee (96 modules)
USD 97
Official Gazette Publication (Boletín Oficial)
USD 24
Notary Fees (Signature certification and capital integration)
USD 50
Professional Fees (Legal/Accounting incorporation service, CUIT, and books)
USD 737
Total
USD 907

A good fit for a holding?

Long story short: NOT REALLY.
Argentina has a moderate 28-treaty network, but no participation exemption: dividends from subsidiaries land straight in the corporate schedule (35%).

Fine for operational subsidiaries; as a pure holding base, you're feeding the local taxman at every distribution.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
read moreClose
Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesArgentine tax residents are subject to immediate taxation on passive income generated by a controlled foreign entity if they hold a controlling interest, provided that over 50% of the entity's income is passive and it is subject to a tax rate below 75% of the local corporate income tax rate.
04.2 Withholding tax · non-resident
WHT · dividends
7%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
35%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
28%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
7%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
22
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
5
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Source et informations complémentairesin negotiation
Tax treaty network
origin · AR 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with AR.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Argentina taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
2 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
0.5 year
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Source et informations complémentairesavailable path to naturalisation
Birth
jus soli
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Source et informations complémentairesavailable path to naturalisation
Descent
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Source et informations complémentairesnot available
Investment
read moreClose
Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Argentina signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 4/9 active · 3 pending
CRS
2018
CARF
FATCA
2023
MLI
2025
BEPS
MAAC
2012
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Argentina is clean on every major blacklist (FATF, EU, France, Spain, Portugal, Brazil) and sits inside the FATF club.

Wiring money to or from here raises zero eyebrows: no flags, no extra questions, no compliance officer waking up. Reputationally, a non-event.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Argentina sits in the middle band of the RSF press-freedom index (rank #87): civil society functions, but the walls are real and you'll learn fast where they stand.

Crypto lives in the standard regulated tier.

08.1 Press freedom
Press freedom · RSF index
87/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 56 · ↓ 21 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Peso
Banco Central de la República Argentina
RESEARCH

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Argentina. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (5/11), but for an online business this is swimming against the current.

Accept payments 3/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Argentina. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.