Argentina

Taxes & Law

Taxes, company forms, banks and the exchange rate — overview, not advice.

Updated: November 2026

Tax system – overview

  • Impuesto a las Ganancias: income tax — residents generally on worldwide income; non-residents on Argentine-source income
  • IVA: value-added tax, standard rate 21% (reduced/exempt cases exist)
  • Bienes Personales: wealth tax as of Dec 31 — residents also on foreign assets (thresholds/rates change; check ARCA)
  • Others: provincial gross-receipts taxes (Ingresos Brutos), municipal fees, social contributions
  • Authority: ARCA (Agencia de Recaudación y Control Aduanero, successor structures of the former AFIP)

Tax residency: foreigners are treated as residents among other cases if they obtain permanent residency or stay 12 months on temporary permits (details: Ley de Ganancias / ARCA). Migration status ≠ automatic tax status — involve an accountant.

Monotributo vs. Responsable Inscripto

Monotributo

Simplified regime for small taxpayers: bundles IVA + Ganancias + social/health contributions into one category fee. Watch revenue and premises limits; periodic recategorización. Ideal for freelancers with moderate revenue — limits and amounts are published by ARCA and change.

Responsable Inscripto (general regime)

Full regime: separate IVA advance filings, Ganancias, more bookkeeping. Required when monotributo limits are exceeded or for certain activities. Higher admin load, but scalable.

Company formation

FormBrief profile
SAS (Sociedad por Acciones Simplificada)Modern, often a faster/digital formation path, flexible for start-ups
SRL (Sociedad de Responsabilidad Limitada)Classic LLC-like form, quotas instead of shares
SA (Sociedad Anónima)Corporation, more formal, for larger ventures

Formation typically via IGJ (Inspección General de Justicia) in CABA or the provincial registry, CUIT, bank account, books. Notary/lawyer is usual. Deadlines and online processes change — budget for local advice.

Bank accounts & finances

  • Account opening: usually DNI + CUIT/CUIL + proof of address; non-residents have a harder time
  • Fintechs: Mercado Pago, Brubank, Ualá and others — fine for daily use, but watch limits and KYC
  • Exchange rate 2026: BCRA band (“exchange rate band”); legal financial rates such as dólar MEP for securities trades; the “blue” is informal and risky/illegal depending on the setup — legal channels only
  • Foreign cards: whether they work and fees depend on bank/network; a local debit card is practical

Germany–Argentina double tax treaty

Between Germany and Argentina the DTA of 13 July 1978 with the protocol of 16 September 1996 still applies (per the BMF DTA status as of 1 January 2026). A revision protocol was initialled on 25 October 2019 but was not yet in force at that status date. The treaty covers allocation of taxing rights and credit/exemption — clarify each case with tax advisors in both countries.

Cryptocurrencies (brief)

Crypto is widespread in Argentina (inflation hedge, P2P). Tax treatment of disposals/income can fall under Ganancias; reporting and bank KYC duties are rising. Don’t risk evasion via offshore setups — follow an accountant and current ARCA/CNV guidance.

Sources

Disclaimer: This page is for general guidance only and is not legal, tax or immigration advice. Rules and prices change — verify with official sources.

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