AR / Taxes
Taxes and tax residence: Argentina
The Income Tax Law treats as resident foreigners with permanent residence or those who stayed twelve months in the country with temporary authorisations. With the digital nomad residence, of up to 180 days plus a 180-day extension, that period is generally not reached, but chaining other authorisations changes the picture.
Buenos Aires · Córdoba · Mendoza
General guidance · not legal or tax advice
General information based on cited official sources, to help you get oriented and prepare questions. It does not replace the competent authority or a professional: confirm requirements and amounts at the source before applying.
2026 tax edition. Check obligations and benefits for your year, profile and income categories.
Tax residence after 12 months
The Income Tax Law treats as resident foreigners with permanent residence or those who stayed twelve months in the country with temporary authorisations. With the digital nomad residence, of up to 180 days plus a 180-day extension, that period is generally not reached, but chaining other authorisations changes the picture.
Residents: Argentine and foreign income
Residents are taxed on all their income obtained in the country or abroad, and can credit similar taxes paid abroad, within limits. While you are not resident, in principle you are only taxed on Argentine-source income; check with an adviser how your remote income is treated.
Prepare your tax consultation
Gather stay dates, previous residence, contract, clients and income by category. Ask about treaty, registration, returns, VAT and contributions for your profile, and deadlines for the relevant year. Special benefits require confirming conditions and application.
Things to keep in mind
These points vary with your situation, your home country or the consulate. They are worth confirming with the official source before you take the next step.
- Treatment of a non-resident's remote income and possible withholdings.
- Treaty with your country and the effect of chaining temporary authorisations.
Talk to a professional
Tax advisers and gestorías
Tax residence and paperwork with a professional.
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Sources and scope
- InfoLEG · Ley de Impuesto a las Ganancias (texto ordenado 2019)
Artículos 1 y 116: renta mundial y residencia de extranjeros · Sources consulted: 4 October 2026
- ARCA · Ganancias: residencia
Extranjeros: residencia permanente o 12 meses con autorizaciones temporarias · Sources consulted: 4 October 2026
Dates record editorial consultation, not professional approval. Consular, nationality and profile conditions are checked separately.