🇦🇷 Argentina · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
Argentina taxes residents on worldwide income through Ganancias (income tax); you need a CUIT/CUIL, employers withhold tax, and the tax authority is ARCA (formerly AFIP). There is also a personal-assets tax (Bienes Personales) and VAT (IVA) for businesses.
Taxes are administered by ARCA (the revenue and customs agency). Companies pay corporate income tax, and VAT (IVA) applies to most goods and services; provinces levy additional taxes.
- Corporate income tax is progressive, with rates ranging from 25% to 35%.
- The standard VAT (IVA) rate is 21%.
- Provincial gross-receipts tax (Ingresos Brutos) also applies.
Step-by-step
- 1
Determine your residency
You are generally an Argentine tax resident if you live in Argentina or spend most of the year there; residents are taxed on worldwide income.
- 2
Get a CUIT/CUIL
Obtain a tax identification key (CUIT) or labour key (CUIL) from the tax authority (ARCA, formerly AFIP).
- 3
Understand the taxes that apply
Identify income tax (Ganancias), the personal-assets tax (Bienes Personales), VAT (IVA) for businesses, and social-security contributions.
- 4
Have tax withheld
Employers withhold income tax and social-security contributions from salaries.
- 5
File returns if required
File annual income tax and personal-assets returns if your income or assets exceed the thresholds.
- 6
Pay, keep records and get advice
Pay in the allowed instalments, keep records, and get advice on the assets tax and foreign income.
Checklist
- Residency determined
- Tax key (CUIT) / labour key (CUIL)
- Applicable taxes identified (Ganancias, Bienes Personales, IVA, social security)
- Monthly withholding
- Annual returns if above thresholds
- Instalments paid
- Records kept
- Advice on assets tax / foreign income
Official authorities
- ARCA
Tax and customs authority.
Frequently asked questions
What is CUIT/CUIL?
The CUIT is your unique tax identification key and the CUIL your labour key, both used for tax and employment.
Is there a wealth tax?
Yes — the personal-assets tax (Bienes Personales) applies to assets above a threshold.
Which authority handles tax?
ARCA (the successor to AFIP) administers federal taxes in Argentina.
Official-information aggregation, not legal advice. Always verify on the authority's own site.