Taxation in Argentina in 2026: The Guide for Digital Nomads and Global Entrepreneurs
Taxation in Argentina in 2026: Understand how the Argentine tax system works before moving to, investing in or setting up a business in our neighbouring country
Argentina is no longer just a tourism or seasonal destination for Brazilians. In recent years, the country has also begun attracting digital nomads and global entrepreneurs seeking a competitive cost of living, cultural proximity to Brazil and, more recently, a specific residency regime for remote workers. This trend raises a recurring question: how exactly does taxation in Argentina work for those who aren't Argentine?
Before we continue, an important clarification: this article is for informational purposes only. It does not constitute legal advice, tax consulting or any form of tax planning, and the rules described here may change — Argentina itself is in the midst of a tax reform led by the government of Javier Milei. Each estate, immigration and professional situation requires individualized analysis, which is exactly why the guidance of a specialized lawyer exists.
Why Argentina attracts digital nomads and Brazilian entrepreneurs
One of the most frequently mentioned factors by those considering a move to Argentina is the official transitory residency regime for digital nomads, maintained by the Argentine government. According to the official portal itself, a foreign remote worker may apply for this residency by presenting a valid passport, a criminal background certificate, a résumé and proof of independent professional activity carried out for an employer or clients abroad. Transitory residency is granted for up to 180 days, renewable for an equal period (Argentina.gob.ar).
It's important to stress, however, that this document is an immigration authorization, not a tax regime. The Argentine government's own official text makes no provision regarding tax obligations associated with this visa, which means immigration residency and tax residency are distinct concepts and must be analyzed separately, as we'll see next.
Tax residency in Argentina: when you stop being “just a visitor”
For tax purposes, Argentina's main criterion is physical presence in the country. Generally speaking, anyone who remains in Argentine territory for more than 6 months within a twelve-month period — or obtains permanent residency — is considered a tax resident.
This distinction is decisive because it completely changes the scope of taxation:
• Non-residents pay Argentine taxes only on income generated within Argentine territory.
• Tax residents are taxed on worldwide income — that is, salaries, pensions, rent, dividends and gains earned outside Argentina are also included in the tax base.
The main taxes that may apply to you in Argentina
Argentina's tax system is notoriously complex, with federal, provincial and municipal taxes. For those arriving in the country as a digital nomad, investor or entrepreneur, three federal taxes tend to be the most relevant.
Impuesto a las Ganancias (Argentina's “income tax”)
Impuesto a las Ganancias is the Argentine equivalent of our income tax. It applies to resident individuals — who are taxed on income earned both inside and outside Argentina — and to non-residents, who are taxed only on Argentine-source income. The legislation organizes income into four categories, including real estate rentals, dividends and interest, business income and salaries.
Taxation is progressive: for the first half of 2026, rates start at 5% for the lowest brackets and can reach up to 35% for the highest income, always taking into account personal deductions and family allowances applicable to each taxpayer.
VAT — Value Added Tax
Argentine VAT works similarly to our combined ICMS/ISS, applying to the sale of goods and the provision of most services. The general rate is 21%, with a reduced rate of 10.5% for items such as basic foodstuffs, and an increased rate of 27% applicable, for example, to telecommunications, electricity and gas services.
Bienes Personales — the wealth tax
Less known to the Brazilian public, the Impuesto sobre los Bienes Personales applies to the net worth of individuals that exceeds a certain threshold. For the 2025 tax period (filed in 2026), the general tax-free minimum was set at approximately ARS 384.7 million, with a higher exemption for a primary residence. Rates range between 0.50% and 1.00% depending on the wealth bracket, and can be reduced for taxpayers considered “compliant” by the Argentine tax authority.
Monotributo: the simplified regime for freelancers and small businesses
Just as Brazil has the MEI and Simples Nacional, Argentina has the Monotributo — a simplified regime that combines, into a single monthly payment, the tax component (equivalent to Ganancias and VAT) and social security contributions, aimed at self-employed professionals and small businesses. The regime is divided into eleven categories (A through K), defined by annual revenue, with monthly amounts ranging from approximately ARS 42,000 in the lowest category to more than ARS 1.3 million in the highest, periodically adjusted for inflation as measured by INDEC.
For those providing services internationally while residing in Argentina, understanding whether — and how — the activity would fit under the Monotributo, the general Ganancias and VAT regime, or both, is one of the most important analyses to carry out before formalizing any activity in the country.
Thinking of opening a company in Argentina? What changes in taxation
For entrepreneurs considering setting up a legal entity in Argentina, the format most commonly used by foreigners is the Sociedad por Acciones Simplificada (SAS), which allows for a single shareholder and can be incorporated in a fairly short timeframe. There are also the Sociedad Anónima (S.A.) and the Sociedad de Responsabilidad Limitada (S.R.L.), each with different corporate requirements.
From a tax standpoint, an Argentine legal entity is subject, among other taxes, to corporate income tax (starting at 25% of taxable profit), 21% VAT on its transactions, a tax on financial transactions (between 0.6% and 1.2% on bank movements), and social security contributions on payroll, which vary according to the company's activity and size. Brazilian entrepreneurs also need a legal representative domiciled in Argentina and a CUIT — the Argentine equivalent of the CNPJ/CPF — to operate regularly.
The Milei administration's tax reform: what has already changed (and what's still under debate)
Since 2024, Argentina has been undergoing a tax reform led by the government of Javier Milei, and this directly affects anyone planning to move, invest or start a business in the country. Among the changes already implemented are the elimination of the so-called Impuesto PAIS, which ended in December 2024, and a reduction in the Impuesto sobre los Bienes Personales rates. On the other hand, revenue from taxes such as fuel, Ganancias and Monotributo increased over the same period, which shows that the reform's impact is unevenly distributed across different taxes and taxpayer profiles.
Other aspects of the reform, such as the Fondo de Asistencia Laboral, are still under discussion in the Argentine Congress, with implementation deadlines repeatedly postponed. This transitional scenario reinforces a central point: any decision about residency, investment or setting up a company in Argentina must take into account that local tax rules are in flux, and what is valid today may be adjusted in the coming months.
Brazil and Argentina have a treaty to avoid double taxation — but it isn't automatic
One point that often brings relief to those who come to us is that Brazil and Argentina have had, since 1982, a bilateral convention designed to avoid double taxation and prevent tax evasion in relation to income taxes, enacted by Decree No. 87,976/1982 and later updated by a protocol signed in Mendoza in 2017, enacted by Decree No. 9,482/2018 (Receita Federal do Brasil).
This treaty is relevant because it sets out criteria for determining in which of the two countries a given income should be taxed as a priority, along with mechanisms so that tax paid in one country can be offset in the other. Even so, application of the treaty isn't automatic: it depends on the taxpayer's tax residency being correctly qualified, the type of income involved, and compliance with reporting obligations in both countries — which is why specific legal guidance is recommended before reporting income earned in Argentina to the Brazilian tax authorities, or vice versa.
What this means, in practice, for those moving between Brazil and Argentina
Bringing these points together, some precautions tend to come up repeatedly among digital nomads and entrepreneurs dealing with Argentina:
Track the number of days spent in the country, since tax residency can be triggered even without any intention of a permanent move.
Don't confuse immigration residency (such as the digital nomad visa) with tax residency, which follows its own criteria under Argentine tax law.
Before issuing invoices or receiving payments as an individual or legal entity in Argentina, assess whether the activity would fall under the Monotributo or the general tax regime.
Check the applicability of the Brazil-Argentina double taxation treaty to the specific situation, paying attention to reporting obligations in both countries.
Monitor the ongoing tax reform, since rates and rules have kept changing throughout 2025 and 2026.
None of these points replaces an individualized legal analysis — they are meant only to give the reader a sense of the issues that deserve attention before making any decision.
How We Can Help
If you're a digital nomad, an entrepreneur, or considering a professional, estate or corporate relationship with Argentina, understanding the country's taxation is the first step — but not the only one. Every estate, every business model and every immigration path calls for its own reading of Argentine and Brazilian law, especially at a time of tax reform like the current one.
T.R. Puppio Advocacia is a law firm focused on international tax law for digital nomads and global entrepreneurs. We provide truly integrated support: from understanding Argentine tax residency to the correct application of the Brazil-Argentina double taxation treaty.
Our approach is multidisciplinary by design. We understand that doing business, investing or engaging with another country isn't just a bureaucratic matter — it's a strategic decision that deserves advice equal to it.
If you are interested in engaging the services of a solicitor,
please get in touch and book a consultation by emailing:
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