AR

Argentina tax residency rules

Threshold: 183 days in any 365-day window · Day Count · Rolling window

Argentina uses a 12-month presence rule rather than a 183-day rule. You become a resident after 12 months of residence in Argentina (with absences under 90 consecutive days not breaking the count). Foreign-source income is taxed at progressive rates up to 35%.

  • 12-month presence with limited interruptions = residency.
  • Argentina's wealth tax and PAIS tax create additional burdens for residents.

Rules tracked by Tax Days

  • 183-Day Rule

    Type
    Day Count
    Threshold
    183 days / 365
    Period
    Rolling window

    Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.

    Argentina considers you a tax resident if you stay more than 183 days within any 12-month period.

Track Argentina on your iPhone

Tax Days runs the math for Argentina alongside every other US state, federal SPT, Schengen, and 200+ countries.

Download Tax Days on the App Store