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Argentina tax guide 2026
Argentina taxes residents on worldwide income at 5-35%, with every threshold re-indexed twice a year against inflation. Dividends settle at a flat 7%, listed local shares trade tax-free, and financial gains pay 15% — but an annual wealth tax (gliding down toward 0.25% by 2027) sits on top, and employees lose 17% to social security before income tax starts. There is no federal inheritance tax; only Buenos Aires Province charges one.
- Rate range
- 5% – 35%
- Key allowance
- Employees are effectively tax-free to roughly ARS 30 million a year (basic + special allowances, first-half 2026 values)
- Tax year
- Calendar year
- Filing deadline
- June of the following year, by tax-number digit; salary-only earners usually have no return
Taxes covered
- Income tax35%
Nine bands from 5% to 35%, re-indexed semi-annually; generous employee allowances push the real tax-free line to roughly ARS 30 million.
- Dividend tax7%
Dividends from Argentine companies carry a 7% final withholding for residents and non-residents; foreign dividends ride the 5-35% scale with a credit.
- Capital gains tax15% / 0%
Financial gains pay a flat 15%; from 1 January 2026 resident individuals' real-estate sale gains are exempt (pre-2018 purchases keep the 1.5% transfer tax), and exchange-listed local shares, government bonds and your own home were already exempt.
- Crypto tax15%
Crypto is a financial asset: disposal gains pay the flat 15% (5% for peso-denominated non-adjusted instruments), and holdings join the annual wealth tax.
- Social security17%
Employees pay 17% — 11% pension, 3% retirees' medical fund, 3% health insurance — on salary capped at ARS 3.82 million a month.
- Inheritance tax0% (federal)
No federal inheritance or gift tax — inheritances are exempt income; only Buenos Aires Province taxes them, at roughly 2-9%.
- Withholding tax35% on notional slices
Non-residents pay 35% on presumed income percentages — effective rates of 12.25% to 31.5% by income type, with 7% on dividends.
Special regimes
- Inflation-proofed brackets
Brackets and allowances re-index every January and July with consumer prices — figures move constantly, rates stay 5-35%.
- Listed shares tax-free
Gains on shares quoted and traded on Argentine exchanges are exempt for residents and cooperative-jurisdiction foreigners alike.
- Flat 7% dividends
Dividends from Argentine companies carry a 7% final withholding — no further tax, whoever the shareholder.
- Peso savings exempt
Interest on peso savings accounts and fixed-term deposits (inflation-adjusted included) and on government bonds is tax-free.
- No federal inheritance tax
Estates and gifts pass free federally — only Buenos Aires Province taxes them, at roughly 2-9%.
Recent changes
- 2026-01Brackets and allowances re-indexed for the first half of 2026 — the 35% band starts above ARS 60.75 million and the social security salary cap started the year at ARS 3,823,373 a month and indexes monthly — ARS 4,414,652 by June.
- 2025-01The new simplified regime (pre-filled returns) opened for individuals with income up to ARS 1 billion; non-resident investors gained a streamlined tax-number route for local accounts.
- 2024-07Law 27,743 abolished the harsher wealth-tax scale on foreign assets, set the glide path toward a 0.25% rate by 2027, and scrapped the short-lived schedular tax on high salaries.