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 rolling window.
Explore more
Other Latin America rules
Track Argentina on your iPhone
Tax Days runs the math for Argentina alongside every other US state, federal SPT, Schengen, and 200+ countries.
