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.
Argentina tax residency, FAQ
How many days can I spend in Argentina before becoming a tax resident?
Generally, spending more than 183 days in Argentina during any 365-day window can make you a tax resident. Argentina considers you a tax resident if you stay more than 183 days within any 12-month period.
How does Argentina count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Argentina use?
Argentina measures residency over a rolling window.
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