How is crypto taxed in Argentina?
Crypto is taxable in Argentina. As of April 2026 the tax authority is the Agencia de Recaudación y Control Aduanero, the ARCA, which replaced AFIP. Gains from disposing of crypto are generally treated as taxable income under the income tax, and crypto held at the end of the year is included in the personal assets tax. Simply holding crypto without selling is not taxed, because Argentina does not tax unrealised gains. The exact income tax rate depends on your residency and circumstances, so confirm the treatment of your situation with ARCA or a professional. This is information, not tax advice.
How crypto is treated
As of April 2026, Argentina does not have a single dedicated crypto tax. Instead, crypto is taxed under the existing tax framework administered by the Agencia de Recaudación y Control Aduanero, the ARCA, which took over the functions of the former AFIP. Two main taxes are relevant to individuals: the income tax, the Impuesto a las Ganancias, which can apply to gains when you dispose of crypto, and the personal assets tax, the Bienes Personales, a wealth style tax that applies to crypto you hold at the end of the year. Argentina has treated crypto as a taxable asset since at least 2017.
Income tax on disposals
Tax generally arises when you dispose of crypto, not when you buy or hold it. As of April 2026, a taxable event includes selling crypto for pesos or foreign currency, swapping one crypto for another, spending crypto on goods or services, and receiving crypto as income, for example from staking or mining. The gain is the difference between your disposal value and your cost. Secondary guidance commonly reports a cedular income tax applied at 15 percent on gains from disposing of crypto, with a lower rate where the result is realised in pesos, but the precise rate and base depend on residency, the type of asset, and your overall position, so this should be confirmed with ARCA or a professional rather than treated as a fixed figure. There is no tax on unrealised gains, so a holding that rises in value is not taxed until you dispose of it.
| Event | Generally taxable? |
|---|---|
| Buying crypto with pesos | No, but it sets your cost basis |
| Holding crypto without selling | No income tax on unrealised gains |
| Selling crypto for pesos or foreign currency | Yes, as a gain under income tax |
| Swapping one crypto for another | Generally yes, treated as a disposal |
| Spending crypto on goods or services | Generally yes, treated as a disposal |
| Holding crypto at 31 December | Included in the personal assets tax |
Personal assets tax on holdings
Separately from income tax, crypto you hold is included in the personal assets tax, the Bienes Personales. As of April 2026, this tax applies to individuals whose total assets exceed an annual, inflation adjusted threshold, valued at 31 December, with rates that have ranged from about 0.5 percent to 1.75 percent depending on the total and on whether assets are held inside or outside Argentina. Crypto is generally reported as part of your worldwide assets for this purpose. Because thresholds and rates are updated and there have been special regimes and tax regularisation schemes in recent years, confirm the current figures with ARCA before you file.
As of April 2026, ARCA receives information from local crypto platforms, which report user activity, and Argentina is aligning with international crypto tax reporting standards so that exchange data is shared more widely. That makes accurate self reporting important. Keep peso records of every purchase, sale, swap, and the cost involved, along with your holdings at 31 December, so you can complete your income tax and personal assets returns. Tax software and a local accountant can help, since crypto tax in Argentina is detailed and changes often. Verify before filing.
Buying and record keeping
Good records start at the point of purchase. If you buy crypto on a platform available to residents of Argentina, keep the dates, amounts, and peso costs so your future gain can be calculated accurately. See the Argentina best exchanges and buy bitcoin pages.
Compare available exchanges in Argentina
These platforms are available to residents of Argentina as of April 2026 and keep transaction records that help with tax. Compare them on fees, supported assets, and registration, then verify the current status before you sign up. We list a platform here only where it is genuinely available to this country.
Authority and sources
The tax authority is ARCA, formerly AFIP. The virtual asset regulator is the CNV. Positions on this page are drawn from official and reputable sources read as of April 2026.
- Agencia de Recaudación y Control Aduanero (ARCA), formerly AFIP, on the income tax and personal assets tax as applied to crypto.
- Argentina income tax law, the Impuesto a las Ganancias, on gains from disposing of assets including crypto.
- Argentina personal assets tax, the Bienes Personales, on holdings valued at 31 December.
- Reporting alignment with international crypto tax transparency standards under which exchanges report user activity.
Frequently asked questions
- Do I pay tax on crypto in Argentina?
- Yes, in some situations. As of April 2026, ARCA treats gains from disposing of crypto as taxable income, and crypto you hold at the end of the year is included in the personal assets tax. Simply holding crypto without selling is not taxed. This is not tax advice.
- Is holding crypto taxed in Argentina?
- There is no income tax on unrealised gains, so a holding that rises in value is not taxed until you dispose of it. However, as of April 2026 crypto you hold at 31 December is included in the personal assets tax if your total assets exceed the threshold. Verify with ARCA.
- What rate applies to crypto gains in Argentina?
- The rate depends on residency and circumstances. As of April 2026, secondary guidance commonly cites a cedular income tax of 15 percent on crypto gains, with a lower rate for peso results, but the exact treatment varies, so confirm it with ARCA or a professional. This is not tax advice.
- Is swapping one crypto for another taxed in Argentina?
- Generally yes. As of April 2026 a crypto to crypto swap is usually treated as a disposal of the first asset and can produce a taxable gain. Keep peso records of the values involved. Confirm the treatment of your situation with ARCA or a professional.
- Who is the tax authority for crypto in Argentina?
- The Agencia de Recaudación y Control Aduanero, the ARCA, which replaced the former AFIP, administers crypto tax as of April 2026. It receives data from local platforms and is aligning with international crypto tax reporting standards.