FlagSageKey facts
| Tax basis | Residence-based |
|---|---|
| Tax year | 1 January to 31 December |
| Taxes citizens abroad | Not as a general rule |
| Residence tests recorded | 4 |
| Region | South America |
How Argentina decides tax residence
Each test is recorded separately with its own ID. Meeting or missing one test does not settle residence on its own.
Argentine nationals are residents unless residence has been lost
Article 116 of the Income Tax Law (ordered text 2019) treats native or naturalized Argentine nationals as residents, except those who have lost residence under article 117. A 2026 amendment (Law 27.802, Boletín Oficial 6 March 2026) adds that foreign nationals who obtain Argentine citizenship through a relevant investment are not treated as tax residents by that naturalization alone; they are assessed as foreign nationals under the permanent-residence and twelve-month tests, unless they were already permanent residents.
Foreign nationals: permanent residence or twelve months on temporary permits
Foreign nationals are residents once they obtain permanent residence in Argentina, or when they have stayed in the country for twelve months under temporary migration authorizations; temporary absences within the limits of the regulations do not break continuity. People without permanent residence whose stay does not imply an intention to remain habitually may document the reasons. Resident status takes effect from the first day of the month after permanent residence is obtained or the twelve-month period is completed.
Loss of residence: permanent residence abroad or twelve months abroad
Residents lose resident status when they acquire permanent residence in a foreign state under that state's migration rules or, if that has not happened first, when they stay abroad continuously for twelve months; temporary presences in Argentina within regulatory limits do not break the period. People absent for reasons that do not imply an intention to live abroad habitually may document that. Loss takes effect from the first day of the month after the relevant event, and official representatives of the State abroad keep resident status.
Double residence: home, vital interests, habitual abode, nationality
When a person who obtained permanent residence abroad, or lost Argentine residence, is also treated as resident elsewhere but keeps living in Argentina or re-enters to stay, article 122 treats them as resident if they keep a permanent home in Argentina; if they have permanent homes in both countries, if their centre of vital interests is in Argentina; failing that, if they spend more time in Argentina than in the other state over the period set by regulation; and, if time is equal, if they are Argentine nationals.
Arriving, leaving and part years
Article 119 requires a person who loses residence to show the tax authority (or, if already abroad, the Argentine consulate, which informs the authority) that residence abroad was acquired and that obligations on Argentine and foreign income were met for the part of the fiscal year up to the end of the month after the change. From the date the loss takes effect, the person is treated as a foreign beneficiary for Argentine-source income and must tell withholding agents (article 120). Relates to AR-RES-03.
Reporting duties to check
- Accreditation of loss of residence. People who lose Argentine tax residence must accredit the loss and the fulfilment of obligations for the part-year before the tax authority, or before the consulate if the loss happens after leaving, in the form set by the tax authority. Source
- Notice to withholding agents. After loss of residence takes effect, the person must tell the relevant withholding agents of the change of residence so that the non-resident withholding regime is applied. Source
Living base
The Migration Law admits foreign nationals as permanent residents, temporary residents or transitory residents, with the Dirección Nacional de Migraciones deciding changes of category. Migration status and tax residence interact here: permanent residence makes a foreign national a tax resident from the following month, and twelve months on temporary permits can do the same.
How visas, permits and tax residence differ
Citizenship
The updated text of Citizenship Law 346 on argentina.gob.ar, as changed by Decree 366/2025, lets foreign nationals over 18 naturalize after two years of continuous and legal residence before the application, where continuous means no departure abroad during that period, or after making a relevant investment regardless of residence time, with the Dirección Nacional de Migraciones granting the letter of citizenship. Check the current status of these changes before relying on them. Whether Argentines keep their nationality on taking another one was not verified for this record.
Questions to take to a professional
- As an Argentine national living abroad, have I lost Argentine tax residence under article 117, and from which month?
- What documents would show that I acquired permanent residence abroad, and how do I accredit the loss before the tax authority or a consulate?
- As a foreign national, when would my twelve months on temporary permits make me resident, and which absences count?
- How would the double-residence rules in article 122 apply if I keep a home in Argentina?
- If I obtained citizenship through investment, how do the 2026 amendments affect my tax residence?
- Which Argentine withholding agents must I notify after a change of residence?
- How would a tax treaty between Argentina and my other country of residence apply, if one exists?
Official authorities
Sources
- Decreto 824/2019 – Impuesto a las Ganancias, texto ordenado 2019 (texto actualizado)Primary law
- Decreto 824/2019 – Impuesto a las Ganancias, texto ordenado 2019 (texto original)Primary law
- Ley 346 – Ciudadanía (texto actualizado)Primary law
- Ley 25.871 – Migraciones (texto actualizado)Primary law
Other countries in South America
- Countries covered
- Argentina
- Sources
- 4 sources listed above
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026