Argentina

South America · AR · 21 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• Argentine nationality (native-born or naturalized), until tax residence is lost under the law
• Foreign individual obtains permanent residence in Argentina for migration purposes
• Foreign individual resides in Argentina for more than 12 consecutive months (tax residency from the 13th month), ignoring temporary absences not exceeding 90 days
• Argentine national working abroad: remains tax resident during the first 13 months abroad, losing residence only from the first day of the 14th month or when permanent residence abroad is obtained, whichever occurs first

Ending tax residence generally requires either obtaining permanent residence abroad or remaining outside Argentina for more than 12 months with only limited short return visits; it is not enough just to leave or fall below a day-count, but there is no lifelong citizenship‑based or deemed‑domicile tail.

Source: Administración Federal de Ingresos Públicos (AFIP), Argentina

Tax treaty network (26)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.