Living in Argentina: residency after 12 months, worldwide earnings taxed, and personal wealth tax.

For income tax purposes, the Argentine tax authority (ARCA) classifies as residents any foreigner who has obtained permanent residency or who has stayed for 12 months with temporary permits. The law stipulates that residents are taxed on their worldwide income. ARCA also publishes the 2025 tax schedule for personal property: a minimum tax-free amount of 384,728,044.57 pesos, followed by three tax brackets of 0.50, 0.75, and 1.00. This page does not cover dividends, capital gains, or residency permits.

Who is a resident: what ARCA says

The ARCA's "Residencia" page, which does not cite any law and does not include a date, lists residents for the purposes of income tax.

• Individuals of Argentine nationality, whether born or naturalized, lose their resident status if they acquire permanent residency in a foreign state or if they remain abroad continuously for 12 months. The loss takes effect on the first day of the month following the event.
• Individuals of foreign nationality who have obtained permanent residency in Argentina. Those who have not obtained it are considered residents if they have remained with temporary permits for 12 months.

For personal deductions only, the same page classifies as residents any natural person who lives in the country for more than six months during the tax year.

Worldwide earnings of a resident

Article 1 of Law No. 20.628, as amended by Decree 824/2019 published on Infoleg, stipulates that residents are taxed on all their earnings, whether obtained in Argentina or abroad. Non-residents are taxed only on their earnings from Argentine sources.

For a French national, the 1979 Franco-Argentine convention provides for the elimination of double taxation: our page on the convention details its articles.

Salaries: the scale of article 94 for July to December 2025

ARCA publishes a "scale of Article 94 of the Withholding Tax Act" for the period from July to December 2025. The amounts are updated according to the INDEC price index, according to Article 73 of Law No. 27.743. The scale of the annual declaration is not included here.

Personal property tax: taxable and minimum non-taxable amounts

According to ARCA, the personal property tax applies to individuals resident in the country, for their assets located both within the country and abroad, and to individuals resident abroad, for their assets located within the country. It applies to assets owned on December 31st of each year. The page uses the word "residents" without defining it: the connection to the definition of the capital gains tax is not made here.

The minimum non-taxable income displayed by ARCA is 384,728,044.57 pesos for the period 2025, 292,994,964.89 for 2024 and 100,000,000 for 2023. For a residential house, the threshold displayed for 2025 is 1,346,548,155.99 pesos.

2025 scale of personal property

The ARCA rates page applies the scale to the total value of assets located in the country and abroad that exceeds 384,728,044.57 pesos.

The page outlines a reduced tax rate in 2025 for taxpayers who meet the minimum requirements. The specific conditions for this reduction are not detailed here.

A net worth of 500,000,000 pesos: a numerical example (fictitious profile)

Situation. Camille, a fictitious profile, is a resident of Argentina. Her total assets, both domestic and foreign, amount to 500,000,000 pesos as of December 31, 2025 (assumed amount).

Issue. She wants to estimate the tax on personal property for the period 2025 using the general tax scale.

Strategy. It deducts the minimum of 384,728,044.57 pesos, then places the excess in the corresponding bracket.

Result. The surplus is 115,271,955.43 pesos. It exceeds 114,105,948.16 pesos by 1,166,007.27 pesos. The tax is 724,133.89 pesos plus 1.00 % of 1,166,007.27 pesos, totaling 735,793.96 pesos. This calculation does not take into account the specific threshold for residential properties, the reduced tax rate, or the property valuation rules, which are not established on this page.

Social Security

The Cleiss factsheet (2025 edition) describes a system where ANSES manages pensions, family benefits, and unemployment benefits; SRT manages workplace accidents; and the "Obras Sociales" (Social Organizations) manage health insurance. Employees are covered for sickness and maternity, old age, disability, and survivors' benefits, workplace accidents, unemployment, and family benefits. Self-employed workers are only entitled to healthcare and pensions, not unemployment benefits. The factsheet indicates that contributions are payable to AFIP but does not specify the rates.

What this page does not cover

Dividends, capital gains, and the annual declaration of earnings are governed by the Capital Gains Tax Law and its implementing regulations. These points are not detailed here and should be verified with ARCA (the Argentinian tax authority). The same applies to immigration residency categories (National Directorate of Migration), savings held locally, and inheritances. Local tax regulations should be verified with a professional based in Argentina. Matters pertaining to France, including tax residence and accounts to be declared, are addressed in our dedicated sections.

What changes depending on your situation

• Your nationality and the residence permit you hold.
• The duration of your stay, month by month.
• The nature of your income: salaries, dividends, rents, capital gains.
• The value and location of your assets as of December 31st.
• Whether or not to maintain a tax residence in France.

The rule depends on your situation. No results are guaranteed.