South America · South America

Argentina

29limited

Overall Score

Argentina is a South America jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 25%.

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Corporate Tax

25%

Personal Income Tax

35%

Capital Gains

15%

VAT / GST

21%

Overview

Key Data

Taxation

Personal Income Tax (max)35%

Personal Income Tax (min)5%

Corporate Tax Rate25%

Capital Gains Tax15%

VAT / GST21%

Dividend Tax Rate7%

Withholding Tax35%

Territorial TaxationNo

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesYes

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaNo

Golden VisaNo

Retirement VisaNo

Investment VisaNo

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index28/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easedifficult

Internet Qualitymoderate

Compliance & Reputation

FATF Statusgrey_list

EU Blacklist Statusnot_listed

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Argentina is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

High inflation (100%+/yr historically). Multiple exchange rates; Milei government (2024) deregulation and ROGI/RIGI investment incentives. Corporate 25–35%. FATF grey list. Rentista/investment residency available. Crypto held offshore taxed. Very low effective cost of living at official rates.

Company Setup & Business Taxation

The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking & Financial Access

Account opening in Argentina can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Compliance & International Reputation

Argentina is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Argentina ranks highest for Digital Nomad and Freelancer. It offers a reasonable proposition for digital nomad (score: 37/100). It offers a reasonable proposition for freelancer (score: 32/100). It scores lower for digital nomad and freelancer and founder / entrepreneur and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.