Taxes · 🇦🇷 Argentina
Crypto and tokenized asset taxes in Argentina
Crypto sale gains are taxed at 5% (pesos, no adjustment clause) or 15% (foreign currency or foreign source); holdings also count for the annual personal assets tax.
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Crypto
Gains
Schedular income tax: 5% (Argentine source, pesos without adjustment clause) / 15% (foreign currency operations, or any foreign-source gain)
Tax-free allowance
Special deduction for individuals (Art. 100 of the income tax law) can be used
Losses
Crypto losses are 'specific': they offset only gains from the same type of operation (foreign-source only against foreign-source) in the same year or the next five years.
Also
Unrealised gains from price or exchange-rate moves (e.g. USDT, BTC held) are not taxed for individuals. Crypto held on 31 December is included in the personal assets tax (Bienes Personales).
Income and tokenized assets
Staking, lending, yield
Returns from crypto deposited on an exchange or in DeFi protocols are taxable as second-category (capital) income when credited, collected or reinvested. Proof-of-work mining rewards are taxable; Argentine-source if mined in Argentina.
Tokenized stocks, bonds, funds
No specific tax guidance. The CNV says tokenizing a share, bond or CEDEAR does not create a new security, only an extra form of representation, which suggests the security's own tax rules apply (e.g. CEDEAR sale gains exempt for individuals, dividends taxed). This is not confirmed by ARCA. Offshore tracker tokens have no guidance.
Filing
Tax year
Calendar year; annual income tax and personal assets returns due around June–July of the following year
Reporting
Declare crypto gains in the income tax return and year-end holdings in the personal assets return. Local exchanges and wallets report balances and movements to ARCA (RG 5804/2025). Personal assets tax for 2025: non-taxable minimum ARS 384,728,044.57 and rates of 0.5%–1.0% under the declining Law 27.743 scale.
Watch out
- Peso trades without an adjustment clause get 5%; dollar or stablecoin trades get 15%.
- Losses cannot offset other income, only later crypto-type gains within five years.
- The Fiscal Innocence Law (Law 27.799, early 2026) simplifies filing but does not remove the duty to tax crypto gains.
- Crypto on foreign exchanges may count as assets abroad for Bienes Personales.
Sources
- ARCA — Criptoactivos: Impuesto a las Ganancias · afip.gob.ar
- ARCA — Bienes Personales: alícuotas · afip.gob.ar
- Econoblog — Nuevo mínimo no imponible Bienes Personales 2025 · econoblog.com.ar
- iProUP — Criptomonedas y ARCA: Ley de Inocencia Fiscal · iproup.com
- Allende & Brea — CNV securities digital representation regime · allende.com
- Consejo Salta — Consulta Ganancias y Bienes Personales (CEDEAR) · consejosalta.org.ar
Not confirmed
- Bienes Personales rate scale 0.5%–1.0% for 2025 from secondary sources; ARCA rates page not fetched.
- RG 5804/2025 exchange reporting and the July 2026 filing deadline from secondary sources only.
- Whether tokenized CEDEARs/shares keep the CEDEAR tax exemption: no ARCA guidance; CEDEAR treatment source may predate 2025 changes.
- Pending July 2026 bill to remove income caps for the Fiscal Innocence regime: status not confirmed.
- Argentina CARF start date not checked.
Researched 2026-11-01 for private individuals resident in Argentina. Information, not tax advice — rules change; check the tax authority before you file.