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.