Argentina

Tax residency in Argentina is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.

High inflation (100%+/yr historically). Multiple exchange rates; Milei government (2024) deregulation and ROGI/RIGI investment incentives. Corporate 25–35%. FATF grey list. Rentista/investment residency available. Crypto held offshore taxed. Very low effective cost of living at official rates.

The standard corporate income tax rate is 25%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Account opening in Argentina can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Argentina is currently on the FATF grey list, indicating enhanced monitoring by the international AML/CFT body. This may affect banking relationships and counterparty due diligence requirements. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Argentina ranks highest for Digital Nomad and Freelancer. It offers a reasonable proposition for digital nomad (score: 37/100). It offers a reasonable proposition for freelancer (score: 32/100). It scores lower for digital nomad and freelancer and founder / entrepreneur and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.