Argentina (AR)
Argentina is South America's second-largest country — a land of European-influenced culture, world-class wine, legendary beef, breathtaking landscapes from Patagonia to the Andes, and one of the most vibrant expat communities in Latin America.
Tax & Payslip Guide
Understanding your taxes in Argentina — tax year January 1 – December 31.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 2,340,000 | 0% | Mínimo no imponible (tax-free threshold, 2026 — adjusts quarterly with inflation) |
| 2,340,001 | 4,680,000 | 5% | First bracket (zona 1) |
| 4,680,001 | 7,020,000 | 9% | Second bracket |
| 7,020,001 | 11,700,000 | 12% | Third bracket |
| 11,700,001 | 16,380,000 | 15% | Fourth bracket |
| 16,380,001 | 23,400,000 | 19% | Fifth bracket |
| 23,400,001 | 35,100,000 | 23% | Sixth bracket |
| 35,100,001 | 46,800,000 | 27% | Seventh bracket (Ley 27.617 structure — 9 progressive rates apply before reaching 35%) |
| 46,800,001 | 58,500,000 | 31% | Eighth bracket. Thresholds adjust quarterly by RIPTE index — values shown are approximate for 2026 H1. Confirm current quarterly values at afip.gob.ar. |
| 58,500,001 | ∞ | 35% | Maximum rate (Impuesto a las Ganancias top rate — ninth bracket) |
🏛️ Social Contributions
Mandatory pension contribution. Employee pays 11% of gross salary; employer contribution varies by sector (general private employers: approximately 10.77%; some categories higher). Managed by ANSeS. Under the Reforma Pensional (Ley 27.426/27.705), the employer SIPA component was reformed — confirm with your Argentine payroll provider.
Mandatory union-linked health insurance. Employee pays 3%, employer 6% of gross salary. Entitles employee to obra social healthcare coverage.
Contribution to the national health insurance regulatory body.
Employer-paid workplace accident insurance. Employee does not contribute. Mandatory for all employers.
Employer-only contribution to the national unemployment insurance fund.
🛒 VAT Rates
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
No special expat tax regime in Argentina (as of 2026). Under Milei government, there are proposals for simplification but no NHR-style regime has been introduced. Bienes Personales (wealth tax) applies to worldwide assets of Argentine tax residents. Key threshold: 12 months continuous presence triggers tax residency. Note: AFIP is increasingly sophisticated in tracking offshore income.
📋 Double Tax Treaties
Argentina has double taxation treaties (Convenios para Evitar la Doble Imposición) with: Germany, Spain, France, Italy, UK, Canada, Brazil, Chile, Bolivia, Austria, Denmark, Sweden, Netherlands, Australia, Belgium, Finland, Norway, Russia, Switzerland, UAE, and others. Check AFIP website for the full current list. The treaty with the USA is limited — consult a specialist for US-Argentine tax situations.
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