Argentina · Taxes
Argentina taxes for US citizens
Source-checked26 sources, 22 officialHow we checkIn brief
Newcomers in 2026 aren't Argentine tax residents, so a retiree's US income isn't taxed. Pay for work done in Argentina is taxable, but how it's collected from a US employer isn't settled.
In short: what you'd pay in Argentina
Retiree on US income
You aren't an Argentine tax resident in your first year, so US pensions and interest aren't taxed here. Once resident, worldwide income is taxed; how US pensions are treated isn't settled.
Ballpark: $0 in 2026 for a newcomer; residents pay 5–35%
Remote worker paid from the US
Pay for work done in Argentina is taxable, but no way to collect it with a US employer was found. Needs review
Ballpark: Not settled; the law's rates would take 24.5–31.5% of the pay for your days here
Working for a local employer
Your employer withholds the tax. Non-residents pay a final flat rate; residents use the scale.
Ballpark: Non-residents 24.5–31.5%; residents 5–35%
Checked against the lawThe residence test, the source rule and the rates, read in the income tax law.
Not yet verifiedThe missing US treaty and Social Security agreement, from official lists.
How Argentine tax works
- Tax residence: foreigners become resident on getting permanent residence, or after 12 months on temporary permits, from the next month.
- What's taxed: residents pay 5–35% on worldwide income, with a credit for foreign tax. Non-residents pay only on Argentine income, including work done there.
- Wealth tax: residents also pay a tax on worldwide assets; check the details with a tax adviser.
- No US tax treaty: you still file a US return every year, and any credit follows US rules alone; see a tax adviser.
- No Social Security agreement: US employees keep paying US Social Security tax.
Sources (6)
Links
- Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019), texto actualizado (Infoleg)
- IRS worldwide income and foreign accounts
- IRS foreign-tax-credit calculation
- SSA agreements and American-employer coverage abroad
- SSA POMS GN 01701.005: totalization agreements in force
- IRS income treaties A–Z
Nine worked examples, 2026
The retiree has $30,000 of Social Security, a $40,000 private pension and $20,000 of interest. Everyone here is a non-resident for 2026, even after 365 days.
| Who | Days in Argentina | Argentina income tax | US income tax, before credits |
|---|---|---|---|
| Remote employee, $60,000 | 90 | Not settled | $5,020 |
| Remote employee, $60,000 | 182 | Not settled | $5,020 |
| Remote employee, $60,000 | 365 | Not settled | $5,020 |
| Remote employee, $150,000 | 90 | Not settled | $24,734 |
| Remote employee, $150,000 | 182 | Not settled | $24,734 |
| Remote employee, $150,000 | 365 | Not settled | $24,734 |
| Retiree, $90,000 | 90 | $0 | $8,348 |
| Retiree, $90,000 | 182 | $0 | $8,348 |
| Retiree, $90,000 | 365 | $0 | $8,348 |
Don't add the two columns: credits and the foreign earned income exclusion can cut the US part.
Needs reviewHow a non-resident paid from abroad would pay; the employee rows stay open.
Sources (13)
Legal basis and exact figures
- Residence: LIG art 116 b (permanent residence, or 12 months with temporary authorisations; effective from the start of the following month). Arriving 1 Jan 2026 means non-resident all 2026.
- Employees: pay for work done in Argentina is Argentine-source (art 5); non-residents are taxed by a final 35% withholding by the payer (art 102) on a presumed 70% for stays up to 6 months in the fiscal year (24.5%) or 90% otherwise (31.5%) (art 104). With a US employer there is no withholding agent and no self-assessment rule was found, so the package leaves these null.
- Statutory arithmetic only: $60,000: 90 days 3,624.66; 182 days 7,329.86 or 9,424.11 (6-month limit borderline); 365 days 18,900.00. $150,000: 9,061.64; 18,324.66 or 23,560.27; 47,250.00. No digital-nomad tax rule in Disp 758/2022.
- Retiree: no Argentine-source income as a non-resident in 2026; resident with worldwide tax from 2027 (scale 5-35%, art 94, brackets indexed each January and July; 2026 amounts not read). Bienes Personales not read.
- US side: federal income tax before the exclusion and credits; employee FICA extra ($4,590 on $60,000; $11,475 on $150,000). Argentina isn't on the IRS treaty list and has no totalization agreement (SSA POMS GN 01701.005, 17 Sep 2026). No totals.
Links
- Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019), texto actualizado (Infoleg)
- Disposición DNM 758/2022, nómadas digitales (Boletín Oficial 11-05-2022)
- BCRA: Tipo de cambio mayorista de referencia (Comunicación A 3500), API Estadísticas v4.0 variable 5
- IRS2026 inflation adjustments
- IRS worldwide income and foreign accounts
- IRS FEIE eligibility and exclusions
- IRS foreign-tax-credit calculation
- IRS FICA rates2026
- SSA agreements and American-employer coverage abroad
- SSA POMS GN 01701.005: totalization agreements in force
- IRS income treaties A–Z
- IRS enhanced senior deduction
- IRS Social Security benefit inclusion
Other Argentina guides
Every rule with its legal source.
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