Argentina tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Argentina tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 9 November 2026. Figures last changed 9 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Where | Salary | Capital gains | Dividends | Interest | Rent | Crypto gains |
|---|---|---|---|---|---|---|
| General rule | 35% | 0%* | 7%* | 0%* | 35% | 15%* |
| Provincia de Buenos Aires | 35% | not computed | not computed | not computed | 35% | not computed |
| Ciudad Autonoma de Buenos Aires | 35% | not computed | not computed | not computed | 35% | not computed |
* Provisional — not yet verified by the Sovereign engine. capital gains, dividends, interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Argentina profile carries an accepted source for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income. The regions in the table have their own rates; other regions are not in our model.
What is the top income tax rate in Argentina?
The top rate on a salary is 35% under the general rule; some regions differ. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above ARS 70,984,968.
How are capital gains taxed in Argentina?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 15% general rate on share gains; shares issued in an IPO or traded on CNV stock markets are exempt. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Argentina?
The top rate is 7% (provisional) on dividends and 0% (provisional) on interest under the general rule; some regions differ. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 35%.
How is crypto taxed in Argentina?
Still unverified: we have not settled how Argentina classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption. Provisionally 15%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. gains on digital currencies taxed at 15%.
Does Argentina tax foreign income?
Yes. Argentina taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Argentina have a wealth tax?
Yes: Bienes Personales, taxed above ARS 384,728,045, top rate 0.75%. Our wealth tax comparison shows what it covers, how debts count and the valuation date.
Does Argentina have an exit tax for individuals?
This is not verified yet: we have not checked whether Argentina taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does Argentina have?
Our profiles list 2 regimes: REIBP - Regimen Especial de Ingreso del Impuesto sobre los Bienes Personales (up to 5 years); Monotributo - Regimen Simplificado para Pequenos Contribuyentes — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Argentina?
The Argentina day test (nationality, permanent residence or 12 months with temporary authorization): foreigners with a temporary permit: 12 months; no general 183-day residence rule. Nationality, migration permit, intent, absences, foreign residence and the 2026 citizenship-by-investment provision need individual review.
Residence decides whether Argentina taxes you on these rates. See the Argentina day-count test and count your own days.
Sources
The Argentina profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- ARCA article 94 annual remuneration table 2025 · official, retrieved 2026-11-03
- ARCA article 94 annual remuneration table 2026 · official, retrieved 2026-11-09
- Income Tax Law articles 30, 85(d)/(f), 137, 164 and 97 · official, retrieved 2026-11-03
- Law 27.802 articles 191–194 · official, retrieved 2026-11-03
- Law 27.743 articles 61, 63 and 67 · official, retrieved 2026-11-03
- AFIP - Regimen Simplificado (Monotributo) · official, retrieved 2026-04-29
- ARCA article 30 annual remuneration deductions 2025 · official, retrieved 2026-11-03
- ARCA article 30 annual remuneration deductions 2026 · official, retrieved 2026-11-09
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Argentina with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Argentina side by side with other countries, see every country or try the live demo.
Other countries in Latin America: Bolivia, Brazil, Belize, Chile, Colombia, Costa Rica.