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

Employees with tax applied on highest incomes

For fiscal year (FY) 2024, the government established by Law a new ’cedular regime‘ that was applied on the ’highest incomes‘.This new regime was applicable from January to June 2024. From July 2024 onwards, the ’cedular regime‘ was repealed by the government, and the income tax withholding mechanism that was in force up to September 2023 was reimplemented and updated (annual taxable income 35% tax rate over 41,316,075 Argentine pesos [ARS] after available deductions was reinstated).

For fiscal year 2025 the annual taxable income 35% tax rate over 53,153,257 Argentine pesos (ARS) after available deductions is applicable. This amount is being updated in July 2025.

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 is a provincial tax applicable to self-employed individuals on gross earnings. The average tax rate is 4% in the Federal Capital (the City of Buenos Aires), and similar rates are applicable in the different provinces. Professionals who do not perform their activity in the form of a company are exempt from the gross income tax in the City of Buenos Aires. The tax is paid by filing monthly tax returns.

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.