Tax system in Argentina
Residents are taxed on worldwide income and worldwide assets, while non-residents are taxed mainly on Argentine-source income and local assets. That makes residence, withholding and foreign tax credits central to almost every Argentina tax planning question.
Argentina also has a 7% dividend withholding tax for profits generated from 2018 onward, 21% VAT, provincial gross income tax, bank debits and credits tax, and material payroll social security costs. The 2026 income tax and wealth tax tables are inflation-indexed, so bracket checks matter every year.
Tax rates at a glance
- Income tax
- 5%-35%Progressive
- Wealth tax
- 0.50%-1.00%
- Inheritance tax
- No federal tax
- Capital gains tax
- 5%-15%
- Corporate tax
- 25%-35%
- Dividend tax
- 7%
- VAT
- 21%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
ResidentsEmployeesFoundersInvestorsExpats
Watch out for
- Argentina is not low-tax. Provincial gross income tax, stamp tax, bank debits and credits tax, VAT, payroll charges and local filing rules can easily change the real tax cost.
- The personal assets tax is filed annually and the rate schedule changes by fiscal year. For 2025 filings, ARCA shows a general minimum of ARS 384,728,044.57 and a home exemption cap of ARS 1,346,548,155.99.
- Buenos Aires Province has a gift and inheritance tax, so "no federal inheritance tax" does not mean no succession tax risk anywhere in the country.
Frequently asked questions
Is Argentina a high-tax country?
Yes. Argentina taxes residents on worldwide income and assets, has progressive personal income tax, a personal assets tax, VAT, payroll social security and dividend withholding tax.
Does Argentina have a wealth tax?
Yes. Argentina has a federal personal assets tax, known as Bienes Personales. ARCA’s general FY2025 table ranges from 0.50% to 1.00%; the thresholds and rates should be checked for the relevant fiscal year. Residents are generally taxed on worldwide assets.
Is Argentina good for founders and investors?
It can work, but only with careful planning. The headline rates are much higher than in Gulf-style low-tax jurisdictions, and provincial taxes, payroll costs and withholding rules matter a lot.