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Withholding tax in Argentina 2026
Argentina withholds finally on notional income: the 35% rate applies to a presumed slice of the gross — 70% for short-term work (effective 24.5%), 90% for pensions and unspecified income (31.5%), 35% for authors' copyright (12.25%).
Investors fare better: 7% dividends, exemption for listed shares and public bonds, and 15.05% on qualifying financing interest.
At a glance
- top rate
- Effective 31.5% (90% notional slice)
- entry band
- Effective 12.25% (authors' copyright)
- tax year basis
- Withheld per payment, final
- filing deadline
- No returns for fully withheld non-residents
- residency basis
- Argentine-source payments
- regime flag
- Rentals and asset sales: option to be taxed on actual net income
Rates
Withholding on non-residents (2026, effective rates)
| Effective rate | Notional base | Applies to |
|---|---|---|
| 24.5% | 70% of gross | Employment and professional work in Argentina up to 6 months — scholars, technicians, artists, athletes |
| 31.5% | 90% of gross | Pensions, directors' fees, unregistered royalties and unspecified income |
| 21% / 28% / 31.5% | 60/80/90% of gross | Technical assistance and technology transfers, by registration status |
| 12.25% | 35% of gross | Copyright payments to the author personally |
| 13.5% | 90% of the price | Sales of unlisted shares and real estate (or elect 15% on the actual net gain) — resident individuals’ property gains are exempt from 2026 |
| 7% / 0% | Gross | Dividends / listed shares and government bonds (cooperative-jurisdiction residents) |
| 35% / 15.05% | Gross interest | Interest generally / qualifying import financing and leasing |
Withholding residents meet (2026)
| Rate | Base | Applies to |
|---|---|---|
| Progressive (5-35%) | Monthly salary | Employer withholding — final for salary-only earners |
| 9-31% / 28% | Fees above ARS 160,000/month | Professional fees — registered / unregistered recipients |
| 7% | Gross dividend | Withheld by the distributing company — final |
Thresholds & allowances
- Net-income electionRentals and asset transfers
Non-residents may deduct actual expenses instead of the notional slice
Residency
Residency trigger
The payer withholds finally; when property changes hands between two non-residents, the seller (or a resident representative) must settle the tax directly.
Non-resident treatment
Emigrating residents deregister with proof of foreign residence; those keeping Argentine assets appoint a local representative for the wealth tax, and non-resident investors need a streamlined tax number for local accounts.
Notes
- Treaties override the notional-income rates; Argentina's treaty network applies with supremacy over domestic law.
- Artists hired by governments for up to 2 months enjoy a special effective 12.25% rate.
- Non-residents' exemptions generally require their home country to match the Argentine treatment — reciprocity is written into the law.
- Advance rulings exist but exclude treaty-application questions.
FAQ
What withholding applies to non-residents in Argentina?
35% on notional income slices — effectively 24.5% on short-term work, 31.5% on pensions and directors' fees, 13.5% on property and unlisted-share sale prices, and 7% on dividends.
Can non-residents be taxed on actual profit instead?
For rentals and asset transfers, yes — they may elect taxation on net income with documented expenses instead of the notional 90% slice.
Figures: tax year 2026, compiled from public sources. Not tax advice.