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Argentina - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

No, the same rules about residence explained above apply.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No, in the event there is an employment relationship with the Argentine company, the individual should be included in the local payroll and, if applicable, a mirror payroll scheme should be created. Each case should be evaluated.

Taxable income

What income will be taxed during short-term assignments?

It depends on the resident condition of the individual, but in most cases it will be the Argentine-source income.

Additional considerations

Are there any additional considerations that should be considered before initiating a short- term assignment in Argentina?

No, there are not. If the person is coming to Argentina for a period not exceeding 6 months, the individual will be regarded as a Foreign Beneficiary.


All information contained in this publication is summarized by KPMG in Argentina, the Argentine member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Argentina Tax Act 20.628 (Income Tax) 23.966 (Wealth Tax) 24.241 (Social Security) 23.349 (Value-Added Tax).


© 2020 KPMG Tax and Legal Advisers, the Belgian member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit

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