How capital gains tax works in Argentina
Argentina does not have a blanket 0% capital gains regime for individuals. Gains from shares and participations in collective investment funds are commonly taxed at 15%. Argentine-source digital-currency gains can be taxed at 5% for peso transactions without an adjustment clause or 15% otherwise; foreign-source treatment depends on the taxpayer and transaction. Residents remain taxable on worldwide gains and non-residents are taxed only on Argentine-source gains.
Important exemptions still exist, but they are instrument-specific. Publicly offered government securities, qualifying negotiable obligations and some qualifying fund interests can be exempt; listed securities can also qualify where the statutory conditions are met. Real property acquired after 1 January 2018 is generally taxed at 15% on the actual gain.
Tax rates at a glance
- Capital gains tax
- 15%Standard
- Crypto capital gains tax
- 5%-15%
- Shares and fund units
- 15%
- Real estate gains
- 15%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsCrypto holdersTradersExpatsFamily offices
Watch out for
- Non-residents selling Argentine equities can face a 13.5% effective tax on gross proceeds or 15% on the actual gain if cost basis is documented.
- A 0% gain tax does not mean a 0% transaction cost. Provincial stamp tax, real estate transfer costs and bank debit tax can still apply.
- Keep acquisition records for crypto and securities. Banks, brokers and foreign tax authorities often care about cost basis even when Argentina's own rule is clear.
Frequently asked questions
Does Argentina tax capital gains?
Yes. Argentina taxes many individual capital gains at 15%, especially gains on shares, investment fund interests, crypto and some real estate.
Are crypto gains taxed in Argentina?
Yes. ARCA includes gains from digital-currency disposals in the cedular tax rules. Argentine-source gains can be taxed at 5% for peso transactions without an adjustment clause or 15% otherwise; sourcing and taxpayer status still matter.
Are stock market gains taxed in Argentina?
Often yes, but some listed securities and exchange-traded instruments can be exempt if the statutory conditions are met. The treatment of bonds and funds depends on the instrument, currency and public-offering conditions.