--- title: "US Tax Return for Americans in Argentina | Expat Tax Abroad" url: https://expattaxabroad.com/countries/argentina/ description: "Argentina has no US tax treaty and no totalization agreement — and why you are there decides whether you are a resident. Americans there still file a US return." lang: en --- Skip to content IRS Enrolled Agent · One preparer, every return 53 country guides 53 guides (https://expattaxabroad.com/countries/) Verify at IRS.gov: https://irs.treasury.gov/rpo/rpo.jsf Facebook: https://www.facebook.com/people/Jorge-I-Rivas-ExpatTax/61572578032002/ Instagram: https://www.instagram.com/jrivas0013/ LinkedIn: https://www.linkedin.com/in/jorgeirivas1186sm X: https://x.com/jrivas0013 Country guide · Argentina · updated 12 November 2026 # Argentina has no US tax treaty and no totalization agreement — and why you are there decides whether you are a resident. There is no US–Argentina income tax treaty and no totalization agreement. Argentine tax residence turns on why you are there and for how long: a foreign national on assignment for less than five years is a non-resident, taxed only on Argentine-source income, while someone living there for other reasons becomes a resident from the thirteenth month and is taxed on worldwide income. That timing decides what there is to credit on the US return. Book a 15-minute call: https://expattaxabroad.com/book/ Complete return — $599: https://expattaxabroad.com/pricing/ ## Tax snapshot — Argentina Scroll the table sideways | US income tax treaty | No | | --- | --- | | Totalization agreement | No | | Local tax on employment income | Progressive, 5% to 35% | | Foreign tax credit available | Yes, on Argentine tax paid | | FEIE, tax year 2025 | $130,000 | | FEIE, tax year 2026 | $132,900 | | SECA on self-employment | 15.3%, no relief | | FBAR threshold | $10,000 aggregate | Sources: IRS Table 3 (List of Tax Treaties, updated through 26 September 2025; Argentina is not listed); IRS Publication 54; Social Security Administration totalization agreement list (no agreement with Argentina); PwC Worldwide Tax Summaries (Argentina: residence, taxes on personal income and other taxes, scale to fiscal year 2026; Law 27.743); Rev. Proc. 2025-32; 31 CFR 1010.350. Checked 12 November 2026. ## What that means on your return The residence rules are unusual because the reason for the stay matters. A foreign national assigned to work in Argentina for less than five years is a non-resident, one assigned for more than five years is a resident, and one residing there for other reasons becomes a resident from the thirteenth month. Two Americans with the same number of days can land on opposite sides. Residents are taxed on worldwide income on a progressive scale from 5% to 35%, and Argentina allows its own credit for tax paid abroad. From 2026 the thresholds and deductions are adjusted twice a year for inflation, so the pesos at which each rate applies move during the year. Without a treaty, Argentine income tax is still creditable on Form 1116 under the ordinary statutory rules. What is missing is the residency tie-breaker, the pension article and a mutual agreement procedure if the two systems disagree. Argentina also charges a tax on personal assets, often called the wealth tax, which was reworked by Law 27.743 in 2024. A wealth tax is not an income tax, so it cannot be credited against US income tax. It is a cost on top of the return, not part of it. Income and tax in pesos have to be translated into dollars for the US return. Use one consistent, published rate for each item, keep the source, and apply it the same way to the income and to the tax you claim as a credit. ## Run your own numbers Three free calculators that run in your browser. Nothing you enter is sent anywhere. **Self-employment tax estimate →**There is no totalization agreement in force with Argentina, so self-employment tax applies in full. See what it comes to.: https://expattaxabroad.com/tools/treaty-totalization-matrix/?country=argentina#se-tax **Which forms do I file? →**Tick what you hold abroad and see whether the FBAR, Form 8938 and the entity forms apply to you.: https://expattaxabroad.com/tools/asset-form-router/#forms **Behind on filing? →**Find your route back into compliance, then see the years a Streamlined submission covers.: https://expattaxabroad.com/tools/streamlined-decision-tree/ ## Questions I get about Argentina ### Is there a US–Argentina tax treaty? No. The IRS list of treaties in force does not include Argentina, and there is no totalization agreement, so US self-employment tax applies at 15.3%. ### Can I credit Argentine tax on my US return? Yes. Argentine income tax actually paid is creditable on Form 1116 under the statutory rules. A wealth tax is not an income tax and is not creditable. ### When am I an Argentine tax resident? It depends on why you are there. Someone assigned to work for less than five years is a non-resident, taxed on Argentine-source income only. Someone living there for other reasons becomes a resident from the thirteenth month, and from then Argentina taxes worldwide income. ### Do I pay US self-employment tax in Argentina? Yes, at 15.3%, because there is no totalization agreement to assign your coverage to Argentina. Argentine social contributions do not reduce it. ### When is my return due? 15 June, under the automatic extension for filers living abroad. Form 4868 moves it to 15 October, and I file the extension free. ### Do I have to file an FBAR for my Argentine bank account? If your foreign accounts together passed $10,000 at any point in the year, yes. You can file it free through FinCEN's own system. The non-willful penalty for not filing is $16,536. ### I have not filed for several years. What now? The Streamlined Foreign Offshore Procedures: three returns, six FBARs and Form 14653 certifying non-willfulness. Penalties are waived. Note that the IRS terminated the separate Delinquent FBAR Submission Procedures around 1 July 2026. Read the full Argentina insight →: https://expattaxabroad.com/insights/us-tax-americans-in-argentina/ Catch-up filing (Streamlined) →: https://expattaxabroad.com/services/streamlined-catch-up-filing/ FBAR / FATCA compliance →: https://expattaxabroad.com/services/fbar-fatca-compliance/ Pricing →: https://expattaxabroad.com/pricing/ All South America guides →: https://expattaxabroad.com/countries/#southamerica ## Filing from Argentina this year? Fifteen minutes with the Enrolled Agent who will prepare and sign it. Complete return, $599. Book a call: https://expattaxabroad.com/book/ Image: Jorge I. Rivas, EA (https://expattaxabroad.com/_astro/jorge-rivas-avatar.BkTc9hQv_Z1eug5C.webp) About the author Jorge I. Rivas, EA An IRS Enrolled Agent working only on US tax for Americans living abroad. I prepare and sign every return myself — 14 years in practice, 11 of them as an Enrolled Agent. Verify in the IRS directory →: https://irs.treasury.gov/rpo/rpo.jsf jorgerivas.pro →: https://jorgerivas.pro/ Complete return $599 Prepared and signed by an Enrolled Agent Book a call (https://expattaxabroad.com/book/) ## Structured data ```json { "@context": "https://schema.org", "@graph": [ { "@type": "Person", "@id": "https://expattaxabroad.com/#jorge", "name": "Jorge I. Rivas", "honorificSuffix": "EA", "jobTitle": "Enrolled Agent", "description": "IRS Enrolled Agent specialising exclusively in US tax for Americans living abroad. 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