Argentina: individual tax residence and scope

Nationality and foreign-resident tests

Argentine natives and naturalised citizens are generally residents unless resident status has been lost. Foreign nationals generally qualify through permanent residence or twelve months under temporary authorisations. The separate more-than-six-month rule for personal deductions is not the general tax-residence test.

Statutory cohort qualifications

Article 116 allows proof that a non-permanent stay is not habitual. Article 123 separately covers specified diplomatic, international-organisation, employment up to five years, and study/research cohorts. The 2026 amendment prevents investment naturalisation alone creating tax residence; its foreign-national residence tests still apply.

Worldwide income and foreign-tax credit

Residents generally pay on domestic and foreign income; non-residents on Argentine-source income. Comparable foreign income taxes actually paid may be credited, capped at the Argentine tax attributable to the foreign income and subject to the statutory calculation rules.

Departure does not settle every case

Foreign permanent residence or twelve continuous months abroad generally triggers loss from the following month, subject to temporary-visit and non-habitual-absence qualifications and official-service exceptions. Continued or resumed Argentine living can reactivate resident treatment through permanent home, vital interests, comparative habitual presence and finally nationality.

Treaty relief requires applicable terms

An applicable tax treaty can modify treatment of Argentine-source payments to foreign beneficiaries. Current procedures require a valid foreign tax-residence certificate before payment or withholding and supporting declarations. Missing documentation can result in domestic withholding without treaty relief, even when treaty terms would otherwise help.