Frequently Asked Questions
What are the Argentina income tax rates for 2026?
Argentina uses a progressive income tax system (Impuesto a las Ganancias) with 9 brackets ranging from 5% to 35%. The rates are: 5% up to ARS 1,749,902, 9% to ARS 3,499,803, 12% to ARS 5,249,704, 15% to ARS 7,874,557, 19% to ARS 15,749,113, 23% to ARS 23,623,670, 27% to ARS 35,435,504, 31% to ARS 53,153,257, and 35% above that.
What are Argentina's social security contributions?
Argentine employees pay 17% in social security contributions (aportes personales): 11% for pension (jubilación), 3% for healthcare (obra social), and 3% for PAMI (retiree services). Employers pay an additional ~24% on top of gross salary.
What is the non-taxable minimum in Argentina?
Argentina has a non-taxable minimum (Mínimo No Imponible) of approximately ARS 3,091,035 plus a special employment deduction of ARS 14,836,968 for employees (4.8x the minimum). These amounts are adjusted for inflation by AFIP throughout the year.
How does inflation affect Argentina's tax brackets?
Due to Argentina's high inflation, AFIP adjusts tax brackets and deductions multiple times per year. The thresholds shown are based on late 2025 values. Always check afip.gob.ar for the current thresholds as they change frequently.
Who is a tax resident in Argentina?
You become an Argentine tax resident if you stay in the country for 183 days or more in a calendar year. Tax residents pay income tax on their worldwide income. Non-residents only pay tax on Argentine-source income at a 24.5% withholding rate.
Does Argentina have a digital nomad visa?
Yes, Argentina offers a digital nomad visa (Visa de Trabajo Remoto) allowing remote workers to stay legally. However, if you stay 183+ days, you become a tax resident and must pay Argentine income tax on worldwide income. Consider tax treaty implications with your home country.
What is the maximum marginal tax rate in Argentina?
The maximum marginal income tax rate in Argentina is 35%, applying to annual taxable income above ARS 53,153,257. Combined with the 17% social security contribution, the effective maximum deduction from gross salary can reach about 52% for the highest earners.