US tax for Americans in Argentina
Argentina has no US income tax treaty and no totalization agreement. Residence turns on why you are there as well as for how long: an assignment of under five years leaves a foreign national a non-resident taxed only on Argentine-source income, while a stay for other reasons makes them a resident from the thirteenth month, taxed on worldwide income. That decides what there is to credit on the US return.
The reason for your stay decides residence
Argentine residence is not a simple day count. A foreign national assigned to work in Argentina for less than five years is a non-resident, taxed only on Argentine-source income. One assigned for more than five years is a resident. One residing there for reasons other than work becomes a resident from the thirteenth month of presence.
Two Americans with the same number of days can land on opposite sides, and which side decides whether Argentina taxes your worldwide income, and so how much Argentine tax there is to credit.
Residents face a scale from 5% to 35%
Residents are taxed on worldwide income on a progressive scale from 5% to 35%, with Argentina allowing 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.
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.
No treaty, still a credit
Argentine income tax actually paid is creditable on Form 1116 under the ordinary statutory rules. What a treaty would add is missing: a residency tie-breaker, a pension article and a mutual agreement procedure if the two systems disagree.
The wealth tax is not creditable
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.
Argentine social contributions do not reduce US self-employment tax either: with no totalization agreement the 15.3% applies in full.
A worked example, tax year 2025
A single American working remotely from Buenos Aires for US clients, $$80,000 of net self-employment earnings, with the 330-day test met. The US figures are computed.
| Net self-employment earnings | $80,000 |
| US income tax after the exclusion | $0 |
| Self-employment tax, no totalization agreement | $11,304 |
| Treaty relief available | None — there is no treaty |
| Argentine wealth tax | Not creditable against US income tax |
Scroll the table sideways
| Fact | Position |
|---|---|
| US income tax treaty | No |
| Totalization agreement | No |
| Local income tax | Progressive, 5% to 35% |
| Self-employment tax (SECA) | 15.3%, no relief |
| FBAR threshold | $10,000 aggregate, any point in the year |
IRC §901, §904, §911, §1401 and §1402; IRS Table 3 (List of Tax Treaties, updated through 26 September 2025); Social Security Administration totalization agreement list; IRS Publication 54; IRS Publication 514; IRS Form 8938 instructions; Argentine residence rules, income tax scale and personal assets tax (PwC Worldwide Tax Summaries); Rev. Proc. 2025-32; 31 CFR 1010.350. US figures are tax year 2025. Checked 12 November 2026.
Questions Americans in Argentina ask
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.
I have not filed for several years while in Argentina. What now?
If the failure was non-willful — which describes most people in this position — the Streamlined Foreign Offshore Procedures waive the failure-to-file, failure-to-pay and FBAR penalties: three years of returns, six years of FBARs, and Form 14653.
Filing from Argentina?
Fifteen minutes settles which side of the residence rules you are on and what there is to credit.