Argentina — Tax: Income Tax

Why this matters

Because Argentina taxes tax residents on worldwide income, anyone who crosses the 12-month residency threshold needs to plan for Argentine tax on foreign income too (subject to double-tax-treaty relief where a treaty exists) -- and because brackets are inflation-indexed twice a year, peso-denominated thresholds go stale fast.

Key facts

• Progressive rates run from 5% to 35% across 8 brackets, administered by AFIP (Argentina's federal tax authority).
• For the first semester of FY2026, the top 35% rate applies above roughly ARS 60,750,914 in semi-annual taxable income (thresholds are CPI-indexed and change again mid-year).
• Tax residents are taxed on worldwide income; non-residents and foreign beneficiaries are taxed only on Argentine-source income.
• Since 2026, income tax brackets/deductions are re-indexed to inflation semi-annually rather than annually, reflecting continued high inflation.

Steps

1. Obtain a CUIT (tax ID) — Register with AFIP for a CUIT (Clave Única de Identificación Tributaria), the tax ID required for all filers, once resident status or Argentine-source income triggers a filing obligation.
2. Register with AFIP and determine filing category — Register through AFIP's online portal or with an accountant/gestor; employees are typically subject to payroll withholding, while self-employed/freelance and foreign-income earners generally must file an annual return.

Costs

• Accountant/gestor fees for annual filing: Varies by provider; not an official government fee -- there is no separate government filing fee for AFIP income tax returns beyond the tax itself

Timelines

• Annual tax return filing: Typically mid-year, exact AFIP deadlines are set annually by resolution and vary by CUIT ending digit -- confirm current-year date with AFIP rather than assuming a fixed date

Required documents

• Valid passport
• CUIT (tax identification number from AFIP)
• Proof of income (e.g. employment contract, pension statement, foreign income records)
• Proof of residence (e.g. utility bill, lease agreement)

Common mistakes

• Not registering for a CUIT/with AFIP once a filing obligation is triggered.
• Assuming a flat rate rather than the progressive 5%-35% bracket structure.
• Missing that worldwide income becomes taxable once Argentine tax residency is triggered (see the Tax Residency document), not just Argentine-source income.
• Using stale peso bracket thresholds -- these are now re-indexed twice a year given inflation.