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Argentina - Overview and introduction

Overview and introduction

Taxation of international executives


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View of city near water front, Argentina

All individuals resident in Argentina are liable for income tax on their worldwide income, unless exempt under the provisions of a tax treaty. Non-resident individuals are only liable for income tax specified as Argentine-source income under Argentine law.

Capital gains tax does not apply in Argentina tax individuals.

The official currency of Argentina is the Argentine Peso (ARS).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2019 KPMG, a Partnership established under Argentine Law and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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