Taxes and Tax Residency in Argentina
Citizenship and tax residency are different things. Below is a general overview of what to check before moving. This is not tax advice: rates and rules change.
Updated: 2026-10-21
Does an Argentine citizen automatically become a tax resident?
No. Tax residency in Argentina is linked mainly to obtaining permanent residence or actually living in the country, not to the passport. Residents are generally taxed on worldwide income and assets.
Who is a tax resident
Generally, residents are people holding permanent residence or living in Argentina for more than 12 months. The exact criteria are set by the income tax law and ARCA (formerly AFIP).
The rules and the name of the tax authority have changed — check the current version.
Main personal taxes
- Ganancias — income tax (worldwide income for residents)
- Bienes Personales — annual wealth tax, including assets abroad
- Provincial and Buenos Aires City taxes (e.g. on real estate)
- Taxes and fees on property purchases
Double taxation
Whether a double-taxation agreement between Russia and Argentina exists and is in force should be checked on official sources of both countries. Without one, domestic credit mechanisms for foreign tax paid may apply.
Obligations in Russia
- Notifying a second citizenship or residence permit within the set deadline
- Change of Russian tax residency after a long absence
- Reporting of foreign accounts, where applicable
Obligations depend on your situation — confirm them with a specialist in Russian law.
What to check before moving
- Exactly when tax residency begins
- How assets remaining in Russia will be taxed
- Whether and how foreign taxes can be credited
- Whether lawful prior restructuring of assets is advisable