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Crypto tax in Argentina 2026
Argentina slots crypto into its financial-income rules: gains on disposal pay the flat 15% (a 5% rate exists for peso-denominated, non-inflation-adjusted instruments), declared in the June schedular return.
Holdings are not forgotten at year-end — crypto counts toward the personal assets tax on worldwide wealth, and mining or crypto salaries ride the 5-35% scale.
At a glance
- top rate
- 5-35% for mining and crypto pay; 15% on gains
- entry band
- Holding and wallet-to-wallet transfers untaxed
- tax year basis
- Calendar year
- filing deadline
- June schedular return
- residency basis
- Residents: worldwide crypto gains and holdings
- regime flag
- Losses offset only like-kind financial gains, 5-year carryforward
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 15% | Net gain | Disposals of crypto and digital assets — the financial-income flat rate (5% for peso-denominated, non-adjusted instruments) |
| 5-35% scale | Market value received | Mining rewards and salaries or fees paid in crypto |
| 0.5-1% | Year-end value | Holdings within the personal assets tax on worldwide wealth |
| 0% | — | Holding, and transfers between your own wallets |
Thresholds & allowances
- Wealth-tax allowanceARS 384.7 million (2025)
Crypto counts toward the personal-assets-tax base above the general allowance
Residency
Residency trigger
Residents owe the 15% on crypto gains wherever the platform sits, with like-kind-only loss offsets carried up to 5 years.
Non-resident treatment
Non-residents are touched only on Argentine-source crypto income under the general withholding rules.
Notes
- Argentina signed up to the international crypto-reporting framework — exchange data will flow to the tax agency, so undeclared positions age badly.
- Peso-versus-foreign-currency denomination decides between the 5% and 15% gain rates in practice — most crypto gains land at 15%.
- Stablecoin trades are disposals like any other token swap.
- Crypto is legal to hold and trade; a 2023-24 regulatory framework licenses local platforms.
- The tax agency also taxes yield generated through exchanges or decentralised-finance arrangements — recognised when collected, credited to your account, or reinvested.
FAQ
How is crypto taxed in Argentina?
Disposal gains pay the flat 15% financial-income rate, mining and crypto salaries ride the 5-35% scale, and year-end holdings join the 0.5-1% wealth tax.
Is holding crypto taxed in Argentina?
Holding triggers no income tax — but holdings count toward the personal assets tax above the ARS 384.7 million allowance, at 0.5-1%.
Figures: tax year 2026, compiled from public sources. Not tax advice.