South America
Argentina: tax at a glance
Residents are taxed on worldwide income, and a personal-assets wealth tax, Bienes Personales, is being scaled down toward 0.25% by 2027.
Worldwide (residence-based)
Last verified
Ways to relocate to Argentina
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%Progressive from 5% to 35% under Impuesto a las Ganancias, with brackets adjusted semiannually for inflation.
- Corporate income
- 35%
- Capital gains
- 15% on shares and real estate. Other gains are taxed as income.
- VAT / IVA
- 21%
- Dividends (WHT)
- 7%
- Interest (WHT)
- 15.05% / 35%
- Royalties (WHT)
- 17.5% to 31.5%, effective rate.
- Social security (employee)
- 17%
- Social security (employer)
- ~24%–26.4%
- Wealth tax
- Bienes Personales runs 0.5%–1.0%, declining toward 0.25% by 2027.
- Inheritance / estate
- There is no federal tax. Only Buenos Aires province levies one.
- Property tax
- A provincial impuesto inmobiliario, plus municipal rates.
- Other
- The Bienes Personales wealth tax applies, and a new Labor Assistance Fund employer levy takes effect from Nov 2026.
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None for individuals. RIGI, the Régimen de Incentivo para Grandes Inversiones under Ley 27.742 of 2024, offers a 30-year stability guarantee for qualifying large projects. But it is a corporate regime, not a personal tax deal.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.