This article provides a comprehensive overview of Argentina’s individual income tax framework for 2025, including the latest progressive tax brackets, special surtaxes, and key considerations for foreign professionals. Whether you are planning to live, work, or invest in Argentina, it is essential to understand how the individual income tax system operates this year.
Individual Income Tax Overview in Argentina (2025)
Argentina employs a progressive personal income tax regime, assessed on an annual basis and levied on worldwide income for residents. Income is calculated in Argentine Pesos (ARS) for tax purposes, and tax obligations may extend to both residents and certain non-residents depending on their circumstances.
Progressive Tax Brackets for Individual Income (2025)
The following table summarizes Argentina’s income tax brackets for individuals in 2025. The tax is calculated progressively, with the corresponding rate applied to the amount within each bracket:
| Taxable Income Range (ARS) | Taxable Income Range (USD)* | Rate (%) |
|---|---|---|
| $0 – $1,749,902 | $0 – $2,080 | 5% |
| $1,749,902 – $3,499,803 | $2,080 – $4,160 | 9% |
| $3,499,803 – $5,249,704 | $4,160 – $6,239 | 12% |
| $5,249,704 – $7,874,557 | $6,239 – $9,359 | 15% |
| $7,874,557 – $15,749,113 | $9,359 – $18,722 | 19% |
| $15,749,113 – $23,623,670 | $18,722 – $28,133 | 23% |
| $23,623,670 – $35,435,504 | $28,133 – $42,188 | 27% |
| $35,435,504 – $53,153,257 | $42,188 – $63,405 | 31% |
| More than $53,153,257 | More than $63,405 | 35% |
*USD values are approximations using an exchange rate of 1 ARS = 0.0012 USD for illustrative purposes. Actual rates may vary.
How Progressive Taxation Works
Argentina’s individual income tax is structured so that only the portion of income falling within each bracket is taxed at the applicable rate. For example, income exceeding ARS $53,153,257 (approx. $63,405 USD) is taxed at 35% only on the amount above that threshold. Lower amounts are taxed at the progressively lower rates laid out in the table above.
Surtax for Foreign Beneficiaries
Argentina applies a special surtax for certain foreign professionals and beneficiaries. If you are a foreign beneficiary temporarily working in Argentina for no more than six months in a given year, and your income comes from arts or other professional activities, a flat rate of 24.5% applies:
| Situation | Tax Rate (%) |
|---|---|
| Foreign beneficiaries working temporarily (≤6 months), earning income via arts or other professions | 24.5% |
This rate is distinct from the standard progressive income tax brackets and is only applicable under the specified condition for temporary foreign earners.
Assessment Basis and Other Key Points
The Argentine tax law assesses individual income tax on global income for residents and on Argentina-sourced income for non-residents. The income subject to tax includes wages, profits from professional activities, and other qualifying sources such as investment and certain capital gains (depending on residency status and activity type).
Tax rates may be adjusted annually, and taxpayers should consult the official government portal for the most authoritative updates: afip.gob.ar
Pro Tips for Managing Individual Income Tax in Argentina
- Review your residency status closely, as it determines your exposure to tax on worldwide income versus only Argentina-sourced income.
- Track all sources of income throughout the year, particularly if earning income both domestically and abroad, to ensure accurate reporting and utilization of applicable brackets.
- If working in Argentina temporarily as a foreign professional, be aware of the 24.5% surtax, and confirm if your circumstances qualify for this flat rate versus standard progressive brackets.
- Consult updated bracket rates and thresholds at the beginning of each tax year, as adjustments are common due to inflation and regulatory changes.
- Keep precise records of contracts and income type to distinguish between standard employment, independent professional activities, and other taxable categories.
Summary
Argentina’s 2025 individual income tax framework relies on a progressive system, with rates ranging from 5% to 35% for residents based on annual income levels. Foreign beneficiaries working temporarily are subject to a 24.5% flat tax under certain conditions. Monitoring your income sources and understanding how each applies to the brackets and possible surtaxes is critical for compliance and effective tax management. As always, refer directly to the Argentine government’s official portal for the latest regulatory developments and further details.