Foreign nationals who have obtained citizenship through significant investments are treated as foreigners for tax purposes. The criterion of physical presence applies for the emergence of tax residency: the status arises upon being in the country for 12 months or more.
If tax residency does not arise, only income derived within the territory of Argentina is subject to taxation — salary under a local contract, rental income from Argentine real estate, and income from a business in the country.
For tax residents, the principle of worldwide income taxation applies, with the possibility of a foreign tax credit or the application of double taxation avoidance agreements.
Particular attention should be given to the wealth tax (Impuesto sobre los Bienes Personales). Residents pay it on all assets — both in Argentina and abroad. The rates for compliant taxpayers in 2026 are 0%, 0.25%, and 0.5% depending on the value of the assets, and will be unified to 0.25% in the future.
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