Argentina's tax system is based on three levels, depending on jurisdiction: municipal, provincial and national. The most important tax revenues collected at the national level include income tax, value added tax and excise duty. At the provincial level, the most important tax revenues include gross income tax, stamp duty and land transfer tax. Finally, municipalities contribute to Argentina's tax system by levying special taxes and contributions. The authority responsible for implementing tax collection policy is the Administración Federal de Ingresos Públicos (AFIP – federal administration of public income). If you are intending to emigrate to Argentina, it is essential that you obtain information on the tax system. The FDFA can provide relevant information. 

Individuals resident in Argentina are liable to tax on their worldwide income, regardless of whether the source of the income or profits is in Argentina or abroad.

Residents of Argentina must pay tax on their assets located in Argentina and abroad at a progressive tax rate. 

Double taxation

In November 2015, a double taxation agreement between Switzerland and Argentina on income and wealth tax came into force.

This agreement is especially relevant to Swiss nationals living in Argentina who (continue to) receive certain types of income from Switzerland, including income from property, gainful employment, pensions, dividends and interest. The agreement restricts Switzerland's right to tax income derived from sources in Switzerland and/or requires Argentina to offset Swiss taxes against tax payable in Argentina in respect of that income. 

Exchange of information

Switzerland has been applying the automatic exchange of financial account information (AEOI) with 76 partner states, including Argentina, since 1 January 2018. This means that financial institutions that are subject to reporting requirements in Argentina and Switzerland have been collecting information on financial accounts of individuals and legal entities resident for tax purposes in the other state since 1 January 2018. On the Swiss side, the Federal Tax Administration (FTA) has been transmitting this information automatically on an annual basis to Argentina since 2019, with the Argentine tax authorities providing equivalent information to the FTA. Swiss nationals with a tax domicile in Argentina and a current or deposit account with a financial institution domiciled in Switzerland are therefore also affected by the AEOI. This means that within the framework of the AEOI, information is also exchanged on financial accounts set up for the withdrawal of pensions, for example. Against the backdrop of the introduction of the AEOI, some countries have granted their taxpayers the temporary possibility of voluntarily disclosing and properly declaring undeclared assets (e.g. via a voluntary disclosure programme) within the scope of a (sometimes penalty-free) regularisation. To find out if this possibility exists in Argentina, check with the relevant national tax authority.


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