Working from Argentina as a United States resident

At a glance

Rule coverage

What the rules say about Argentina

The rules below are the ones most likely to shape a stay in Argentina, in plain words and with the source behind each one. Your own report tells you which of them apply to you.

1. Significant issuePermanent establishment risk

   Six months of services in Argentina can create a permanent establishment

   Argentina's PE definition follows the OECD model but is broader: a PE arises when a non-resident provides services, including consulting, in Argentina for more than six months within any 12-month period. This is independent of your own personal tax residency - it drags your employer into Argentine corporate tax.

2. Significant issuePermanent residency and citizenship

   DNU 366/2025 demands two years with zero departures

   DNU 366/2025 rewrote Ley 346 art. 2 to require 2 years of continuous and effective legal residence with no departures - on the strictest reading, a single exit resets the clock. The decree also caps precaria residence at 90 days and excludes precaria time from the naturalisation clock, and moved citizenship jurisdiction from the courts to the DNM from 6 October 2025, filed via RaDEX.

3. Significant issueTax residency

   Past 12 months of legal stay, you become an Argentine tax resident

   Once the 12-month clock runs out, you are resident from month 13 and taxed on worldwide income at progressive rates of 5-35%, with brackets and deductions indexed semi-annually by CPI. Temporary residents are taxed exactly like permanent residents once this line is crossed - there is no separate lighter regime.

4. Significant issueMoving your company

   The corporate currency-control regime persists even though individual controls are gone

   Individuals were freed from currency controls in April 2025, but companies were not: legal entities cannot buy dollars for hoarding at all, face 1-day parking, a 90-day wait on related-party service payments, and intercompany USD debt requiring 4-year refinancing. Dividend remittance is allowed only for profits from 2025 onward, accumulated 2020-2024 earnings remain frozen, and the BCRA president said in May 2026 that removing corporate FX restrictions is 'not among our priorities'.

5. Needs checkingPersonal income tax

   No treaty means no Article 15 shelter or tie-breaker

   Five of the sixteen roster countries have no in-force double taxation treaty with Argentina: the United States, Portugal, Singapore, Poland and Indonesia. For a US person this is the biggest asymmetry in the corridor - no treaty, no Article 15 relief, no reduced withholding, and no tie-breaker if both countries claim taxing rights, so relief must come entirely from Argentina's domestic rules and from home-country mechanisms like the US FEIE or foreign tax credit.

6. Needs checkingCrypto tax and legal status

   Crypto disposals are taxed at 5% or 15% under the cedular regime

   Resident crypto disposals fall under LIG art. 98: 5% where denominated in pesos without an adjustment clause, or 15% where in foreign currency, carrying an adjustment clause, or foreign-source. In practice 15% is the operative rate for almost every relocating holder, since crypto is typically dollar-denominated or foreign-source. Cost basis must use FIFO with no lot selection, and crypto-to-crypto swaps trigger a taxable gain at each swap even without a fiat conversion.

What tends to surprise people here

• DNU 366/2025 tightened entry, stay and citizenship rules, and is now under litigation
• Digital Nomad status caps out at 360 days, for foreign payers only
• No tax treaty or totalization agreement for most nationalities outside MERCOSUR

Tax treaty between United States and Argentina