Santa Fe (Argentina)

Salary from a foreign employer or fees from foreign clients

Taxed5%–35% progressive (Ganancias), or a fixed monthly monotributo payment for small freelancers

Residents: salary from a foreign employer and fees from foreign clients are taxed on the Ganancias scale, from 5% up to 35%. The bands are in pesos and indexed to inflation every January and July. No Argentine payer withholds, so you register for a CUIT with ARCA and file an annual return; returns for 2025 were due on 27 July 2026. Freelancers register either in the general regime (Ganancias, VAT and self-employed pension contributions) or in monotributo (see regimes). Foreign income tax paid on the same income is credited up to the Argentine tax on it. Argentina has tax treaties with 24 countries, including Spain, Italy, Germany, France, the UK, Canada, Brazil and Mexico, but not the US. Non-residents: pay for work physically done in Argentina is Argentine-source under art. 5 wherever the payer is. The non-resident regime collects tax by withholding from Argentine payers (35% of a presumed 70% of pay for people working temporarily who stay up to six months in the year, so 24.5%), and the law sets no clear way to collect it when the employer or client is abroad. How a short-stay remote worker paid from abroad should settle this is not addressed in the texts reviewed; take advice if the amounts matter.

On the nomad visa

Argentina's digital nomad transitory residence (180 days, extendable once for 180 more) carries no tax regime of its own. It counts as a temporary migration permit, so 12 months in Argentina (including any earlier tourist time, ignoring absences of up to 90 days) makes you resident, taxed on worldwide income and liable for Bienes Personales; a one-off statement to ARCA at least 30 days before the 12 months can keep you non-resident if you do not intend to settle. Most nomad stays end sooner and stay non-resident, taxed only on Argentine-source income; whether pay for remote work done in Argentina for a foreign employer is actually collectable is a grey area. Foreign residents without a DNI, nomads included, can get a CUIT valid for their admission period.

Dividends, interest, gains, rent and pensions from abroad

Taxed5%–35% progressive on foreign dividends, interest, rent and pensions; 15% on foreign share, bond, fund, crypto and property gains

Residents add foreign dividends, interest, rent and pensions to their other income and pay the progressive scale; the 7% dividend rate applies only to dividends from Argentine companies. Gains on selling foreign shares, bonds, fund units, crypto and foreign real estate are taxed at a flat 15%. Interest on deposits in Argentine banks (savings accounts and fixed-term deposits, in dollars too from 2026) is exempt. Under Ley 27.802 (March 2026), rent from homes let as the tenant's permanent dwelling is exempt from 2026, and gains on selling property in Argentina are exempt for sales from 1 January 2026. Neither the law nor Decreto 406/2026 limits the rent exemption to Argentine property, so rent from a home abroad let as someone's main residence may qualify too; this was not confirmed by ARCA in the texts reviewed. Income tax paid abroad on foreign income is credited up to the Argentine tax attributable to it.

Net wealth and inheritance

Wealth taxNo inheritance tax

Bienes Personales is an annual net wealth tax on assets held on 31 December. Since 2019 it follows the Ganancias residence rules: residents pay on worldwide assets, non-residents only on Argentine assets (collected through a local substitute taxpayer). The 2024 fiscal package (Ley 27.743, passed with the Ley Bases) set the threshold at ARS 100 million for 2023, indexed every year (ARS 292,994,964.89 for 2024), and exempts a main home up to ARS 350 million at the 2023 base (ARS 1,025,482,377.13 for 2024). Rates on the excess, the same for Argentine and foreign assets: 0.5%–1% for 2025, 0.5%–0.75% for 2026 and a flat 0.25% from 2027. Similar wealth taxes paid abroad on foreign assets are credited. The REIBP prepayment regime (2023–2027 paid at once at 0.45% a year, with stability until 2038) was only for people resident on 31 December 2023 and closed in 2024. There is no national inheritance or gift tax, but the Province of Buenos Aires (not the City) levies a free-transfer tax (TGB) on inheritances and gifts received by people domiciled there or of assets located there, at 1.603%–9.513% in 2026 depending on kinship and amount. Provinces charge stamp duty on property deeds and contracts; the federal property transfer tax (ITI) was repealed in 2024.

Tax resident after

365 days a year

Top income tax rate

35%

When you become tax resident

Ganancias law art. 116: a foreigner is resident from the first day of the month after obtaining permanent residence, or after 12 months living in Argentina on temporary migration permits (temporary or transitory residence, which in migration law includes tourist and digital nomad stays). Absences of up to 90 days, consecutive or not, in each 12-month period do not break the count. A foreigner without permanent residence whose stay does not reflect an intention to settle can file a one-off statement with ARCA at least 30 days before reaching 12 months and stay non-resident. Foreigners in Argentina for documented work reasons that require them to stay for up to five years (for example, people posted by an employer), and students on study permits, are not resident. Argentine citizens are resident wherever they live; since March 2026, citizenship obtained by investment no longer makes a foreigner resident by itself. Residence starts in the month after the test is met, so the arrival year is split. A digital nomad on 180 days plus a 180-day extension stays under 12 months, unless earlier tourist time in Argentina pushes the total past it.

Top income tax rate

35% on taxable income above ARS 36.45 million in the base table set by Ley 27.743 for 2024. All bands are indexed to inflation every January and July, so the 2026 threshold is higher; ARCA publishes the current tables, but arca.gob.ar could not be reached on 27 October 2026. Foreign share, crypto and property gains pay a flat 15% instead of the scale.