Regimes: 7
Foreigners working in Argentina for up to 5 years are not resident
No residentes presentes por razones laborales (art. 123 c) de la Ley de Impuesto a las Ganancias)
OpenFor people relocating
Foreign-source income is not taxed in Argentina.
Details
- Who
- Foreign nationals whose presence in Argentina is due to duly evidenced work reasons requiring a stay of no more than 5 years, and accompanying family members who are not resident.
- How it works
- Such persons do not become resident even with a permanent permit or 12 months of stay, so foreign-source income is not taxed in Argentina. Argentine-source income (including salary) is taxed under the rules for residents — at the ordinary scale with deductions.
- Duration
- While the work-related stay does not exceed 5 years.
- How to opt in
- Keep the employment contract and migration permit showing the work purpose and the planned length of stay; ARCA may ask for them.
- Limits and risks
- Argentine salary is taxed as for residents; the rule does not apply where the work stay is meant to exceed 5 years. A similar exclusion covers foreign students and scholarship researchers (art. 123 d).
- Legal basis
- Ley de Impuesto a las Ganancias (t.o. 2019), art. 123 c) y último párrafo
- Checked
- 10 November 2026
Monotributo — simplified regime for small taxpayers
Régimen Simplificado para Pequeños Contribuyentes — Monotributo (Ley 24.977, Anexo)
OpenFor the self-employed
One fixed payment instead of Ganancias, VAT and pension and health contributions; from ARS 49,527.18 a month.
Details
- Who
- Individuals providing services or selling goods with gross income up to ARS 126,610,838.75 a year (category K, sales of goods only; for services up to ARS 81,924,660.37, category H), within limits on premises area, electricity use and rent — amounts from 1 Aug 2026.
- How it works
- A fixed monthly payment by category (A–K) replaces income tax and VAT and includes SIPA and obra social contributions. Category A — ARS 49,527.18 a month in total (from 1 Aug 2026).
- How to opt in
- Register on the ARCA website (Clave Fiscal) and choose the category by income, area, electricity and rent.
- Limits and risks
- Above the category K limits (H for services) the regime is unavailable and the general regime applies (Ganancias, VAT, self-employed contributions). Employment salary is taxed normally.
- Legal basis
- Ley 24.977, Anexo (Régimen Simplificado para Pequeños Contribuyentes); ARCA — montos y categorías vigentes desde el 01/08/2026
- Checked
- 10 November 2026
Higher special deduction for new professionals and entrepreneurs
Deducción especial incrementada para nuevos profesionales y nuevos emprendedores (art. 30 c) 1 de la Ley de Impuesto a las Ganancias; art. 99 del Decreto 862/2019)
OpenFor the self-employed
An extra deduction of ARS 3,009,835.68 for 2026.
Details
- Who
- Professionals with up to 3 years in the professional register (matrícula) and self-employed workers with up to 3 years since registration who pay compulsory self-employed SIPA contributions.
- How it works
- Instead of the ordinary self-employed special deduction (the minimum increased 2.5 times — ARS 21,068,849.78 for 2026) — the minimum increased 3 times: ARS 24,078,685.46 for 2026.
- Duration
- The first 3 years in the register or since registering as self-employed.
- How to opt in
- Claimed in the annual Ganancias return (form F. 711).
- Limits and risks
- Only if self-employed contributions are paid; not for monotributistas.
- Legal basis
- Ley de Impuesto a las Ganancias (t.o. 2019), art. 30 c) 1; Decreto 862/2019, art. 99
- Checked
- 10 November 2026
Specific deduction for pensioners
Deducción específica para jubilaciones y pensiones (art. 30 de la Ley de Impuesto a las Ganancias, penúltimo y antepenúltimo párrafos)
OpenFor pensioners
A deduction of 8 minimum pensions instead of the ordinary deductions.
Details
- Who
- Recipients of work-related pensions (art. 82 c LIG) with no other income above the tax-free minimum and not liable to Bienes Personales (unless the liability arises only from a single home).
- How it works
- The tax-free minimum and special deduction are replaced by a deduction of 8 guaranteed minimum pensions (Law 24,241, art. 125) where that is higher.
- How to opt in
- Applied by the pension payer when withholding tax, or in the annual return.
- Limits and risks
- Not for special privileged pension regimes tied to office, nor where other income exceeds the tax-free minimum.
- Legal basis
- Ley de Impuesto a las Ganancias (t.o. 2019), art. 30, párrafos sobre rentas del art. 82 c)
- Checked
- 10 November 2026
Exemption of housing rental income and real-estate gains
Exención de alquileres con destino a casa habitación y de la venta de inmuebles (art. 26 n) de la Ley de Impuesto a las Ganancias, según Ley 27.802)
OpenFor investors
0% on housing rental income and on real-estate sale gains.
Details
- Who
- Individuals who let property as housing or sell real estate or rights in it.
- How it works
- From tax years beginning on 1 Jan 2026, income from letting property as housing is exempt from Ganancias; gains on disposals of real estate and rights in it are also exempt where the disposal takes place from 1 Jan 2026, on the terms set by regulation.
- How to opt in
- Automatic: the income is reported as exempt in the annual return.
- Limits and risks
- Housing lets only (other lets are taxed); concerns Ganancias only, not the Bienes Personales wealth tax.
- Legal basis
- Ley de Impuesto a las Ganancias (t.o. 2019), art. 26 n), sustituido por el art. 192 de la Ley 27.802 (B.O. 06/03/2026)
- Checked
- 10 November 2026
Exemption of bank deposit interest and gains on listed shares
Exención de intereses de depósitos bancarios y de resultados por acciones cotizantes (art. 26 h) y u) de la Ley de Impuesto a las Ganancias)
OpenFor investors
0% on bank interest and gains on listed shares.
Details
- Who
- Individuals resident in Argentina.
- How it works
- Interest on savings accounts, special savings accounts and term deposits with Argentine banks is exempt (from 2026 also foreign-currency term deposits). Gains on sales of shares placed by public offering or sold on authorised markets (supervised by the CNV) are exempt.
- How to opt in
- Automatic; shown as exempt income in the return.
- Limits and risks
- Does not cover unlisted shares, foreign deposits or foreign securities; dividends are taxed at 7%.
- Legal basis
- Ley de Impuesto a las Ganancias (t.o. 2019), art. 26 h) (texto según art. 191 de la Ley 27.802) y u)
- Checked
- 10 November 2026
Simplified Ganancias return with presumption of accuracy («Inocencia Fiscal»)
Régimen de Declaración Jurada Simplificada del impuesto a las ganancias (Ley 27.799, arts. 38 a 42; Decreto 93/2026; RG ARCA 5820/2026)
OpenOther
Protection from reassessment of past years; tax is not reduced.
Details
- Who
- Resident individuals with total income up to ARS 1,000,000,000 and total assets (in Argentina and abroad) up to ARS 10,000,000,000 at 31 December of the previous year and during the two preceding tax years, who are not large taxpayers.
- How it works
- ARCA pre-fills the return; if the taxpayer accepts it and pays on time, the year's Ganancias liability is settled (liberating effect), and Ganancias and VAT returns for non-time-barred years are presumed accurate beyond rebuttal — unless there is a significant discrepancy (15% or more, above the criminal threshold, or false invoices). Rates and tax due are unchanged.
- How to opt in
- ARCA → «Sistema Registral» → «Ganancias PH Simplificada» (Clave Fiscal level 3+): from the first business day of the year to the general filing deadline for that year; annual ratification.
- Limits and risks
- Exceeding the thresholds means exclusion and audit of non-time-barred years; filing an ordinary return means leaving the regime.
- Legal basis
- Ley 27.799 (B.O. 02/01/2026), arts. 38 a 42; RG ARCA 5820/2026
- Checked
- 10 November 2026
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