South America
Argentina tax rates 2026
Residents are taxed on worldwide income, and a personal-assets wealth tax, Bienes Personales, is being scaled down toward 0.25% by 2027.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Progressive from 5% to 35% under Impuesto a las Ganancias, with brackets adjusted semiannually for inflation. |
|---|---|
| Corporate income | 35% |
| Capital gains | 15% on shares and real estate. Other gains are taxed as income. |
| VAT / IVA | 21% |
| Dividends (WHT) | 7% |
| Interest (WHT) | 15.05% / 35% |
| Royalties (WHT) | 17.5% to 31.5%, effective rate. |
| Social security (employee) | 17% |
| Social security (employer) | ~24%–26.4% |
| Wealth tax | Bienes Personales runs 0.5%–1.0%, declining toward 0.25% by 2027. |
| Inheritance / estate | There is no federal tax. Only Buenos Aires province levies one. |
| Property tax | A provincial impuesto inmobiliario, plus municipal rates. |
| Other | The Bienes Personales wealth tax applies, and a new Labor Assistance Fund employer levy takes effect from Nov 2026. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- Yes
- CRS
- Participating
A special regime for new arrivals
None for individuals. RIGI, the Régimen de Incentivo para Grandes Inversiones under Ley 27.742 of 2024, offers a 30-year stability guarantee for qualifying large projects. But it is a corporate regime, not a personal tax deal.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Argentina
The residency and citizenship routes that lead here, weighed against the tax picture above.