Taxation: Income Tax and Property Tax in Argentina

Published on October 1, 2025 and written by Cyril Jarnias

Argentina, with its diverse landscapes, rich culture, and appealing lifestyle, attracts many expatriates. However, as in any country, understanding the local tax system is crucial to avoid unpleasant surprises. Here is a comprehensive guide to taxation in Argentina for expatriates.

The Argentine Tax System: A Labyrinth Demystified

The Argentine tax system may seem complex at first glance, but once you understand its basic principles, it becomes easier to navigate. Here are the main taxes expatriates may be subject to:

Income Tax In Argentina, income tax is withheld at source, monthly. Rates range from 5% to 35%, depending on income level. Tax residents are taxed on their worldwide income, while non-residents are only taxed on their Argentine-source income.

Value Added Tax (VAT) The standard VAT rate in Argentina is 21%. Some products and services benefit from reduced rates, such as 10.5% for agricultural products and certain construction services.

Corporate Tax For expatriate entrepreneurs, it’s important to know that the corporate tax rate is 30%. Profits distributed as dividends are subject to an additional rate of 7% for residents and 35% for non-residents.

Property Tax Property tax applies to the value of real estate and is collected annually. Its rate is generally around 1%, but may vary by province.

Tax Returns: Don’t Miss Key Deadlines

For expatriates who are tax residents in Argentina, it’s crucial to meet filing obligations:

– The Argentine tax year corresponds to the calendar year (January 1 – December 31). – If you only receive employment income, tax is withheld at source and you generally don’t need to file a return. – For other types of income, the annual return must be filed by June 30 of the following year. – Self-employed individuals and businesses must make monthly advance income tax payments.

Note: As soon as you start your activity in Argentina, you must register with the tax authority (AFIP) to obtain your tax identification number (CUIT).

Golden Tips for Expatriates: Optimize Your Tax Situation

Navigating the Argentine tax system can be tricky, but here are some tips to help you:

1. Determine Your Tax Status: Are you an Argentine tax resident? This question is crucial as it determines your tax base.

2. Take Advantage of Tax Treaties: France and Argentina have signed a tax treaty to avoid double taxation. Make sure to leverage it.

3. Anticipate Your Obligations: Don’t be caught off guard by deadlines. Prepare your documents in advance.

4. Consult an Expert: The subtleties of the Argentine tax system can be complex. Don’t hesitate to seek help from a local tax advisor.

5. Stay Informed: Tax laws can change. Keep up to date with legislative developments.

The “Monotributo” System: Simplification for Small Taxpayers

Argentina offers a simplified tax regime called “Monotributo” for small taxpayers. This system combines income tax and VAT into a single monthly payment, based on annual turnover. For many expatriate entrepreneurs or freelancers, this system can be advantageous and significantly simplify administrative procedures.

The Importance of International Tax Planning

For expatriates, tax management isn’t limited to Argentina. It’s crucial to have a global view of your tax situation, taking into account both your obligations in your home country and in Argentina. Good international tax planning can help you optimize your situation and avoid the pitfalls of double taxation.

Conclusion: Complex but Manageable Taxation

Argentine taxation may seem complex at first, but with a good understanding of the system and proper planning, it becomes quite manageable. The key is to stay informed, meet deadlines, and not hesitate to consult experts when in doubt.

Argentina offers many opportunities for expatriates, and good tax management will allow you to fully enjoy your experience in this beautiful country without unnecessary financial stress.