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 (FY) 2025, the 35% tax rate for annual taxable income 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 FY 2026, the income tax thresholds and personal deductions are now adjusted semi-annually based on the Consumer Price Index (IPC), rather than annually. The Federal Tax Authority (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 semi-annual 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 PIT 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

For fiscal year (FY) 2025, the 35% tax rate for annual taxable income 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 FY 2026, the income tax thresholds and personal deductions are now adjusted semi-annually based on the Consumer Price Index (IPC), rather than annually. The Federal Tax Authority (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 semi-annual 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 PIT rate remains at 35%.

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.