Argentina

Individuals resident in Argentina are taxable on worldwide income and may obtain a foreign tax credit for taxes paid on income from foreign sources.

Non-residents and foreign beneficiaries are only taxable on their Argentine-source income.

Personal income tax (PIT) rates

For fiscal year 2025, the annual taxable income 35% tax rate over 53,153,257 Argentine pesos (ARS) after available deductions is applicable. The self-employed progressive scale for FY 2025 ranges from 5% (on the first ARS 1,749,902 of taxable income) up to 35% (on taxable income exceeding ARS 53,153,257).

For fiscal year 2026, the income tax thresholds and personal deductions are now adjusted semiannually based on the Consumer Price Index (IPC), rather than annually. ARCA has published the updated withholding scale for the first semester of 2026 (January to June), under which the progressive rates range from 5% to 35%, with the top 35% rate applying on semiannual taxable income exceeding ARS 60,750,914 after available deductions. The scale for the second semester of 2026 will be updated to reflect the inflation index applicable to that period. The top personal income tax rate remains at 35%.

Self-employed workers (including members of boards of directors)

The following PIT rates are applicable as of 30 December 2025 (Annual tax rate):

Gross income tax

Gross income tax (Impuesto sobre los Ingresos Brutos) is a provincial tax applicable to individuals and entities on gross earnings derived from commercial, industrial, or service activities performed within each jurisdiction. Tax rates depend on the activity and the province, generally ranging from 0.5% to 6%, with some activities (such as online gambling in the Province of Buenos Aires) subject to higher rates of up to 15%.  In the City of Buenos Aires (CABA), the general rate for 2026 is 3% for most commercial and service activities, increasing to 5% for taxpayers with annual gross revenues exceeding ARS 1,839,000,000. Professionals who do not perform their activity in the form of a company remain exempt from the gross income tax in the City of Buenos Aires. The tax is paid by filing monthly tax returns. For 2026, CABA also introduced a bonification of 100% and 75% in gross income tax for small taxpayers under the Simplified Regime (Régimen Simplificado), harmonizing with the national Monotributo framework.

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Foreign beneficiary tax

Foreign beneficiaries working temporarily in Argentina for no more than six months during the year, who earn income through either the visual or performing arts or other profession, are subject to income tax on these earnings at the rate of 24.5% (35% on assumed profit of 70% of gross income) to be withheld by the local payer. Other tax rates could apply depending on the type of income to be paid.