How is crypto taxed in Argentina?

Crypto tax in Argentina comes from the ordinary income tax, the Impuesto a las Ganancias, and the wealth tax, the Impuesto sobre los Bienes Personales. The tax agency ARCA, formerly AFIP, publishes its own guidance on both. As of October 2026, individuals are taxed when they sell, while companies are taxed more broadly.

How does Argentina cryptocurrency tax work for individuals?

ARCA says profits from selling crypto are taxable. For individuals the gain is second-category income under a schedular tax, meaning it is taxed separately from salary at its own rate.

• 5% applies to Argentine-source gains from sales in pesos without an adjustment clause.
• 15% applies to Argentine-source sales against foreign currency, and to all foreign-source gains.

Individuals can subtract acquisition costs, related expenses and a special deduction. A rise in the price of coins that are still held is not taxed for individuals. Losses are specific, so they can only offset future gains from the same type of operation, in the same year or the next five. Foreign-source losses can only offset foreign-source gains.

Income from yield, such as rewards earned on an exchange or a DeFi protocol, is taxable when it is collected, credited or reinvested. Mining rewards are taxable too, and mining done in Argentina counts as Argentine-source income. For the general idea behind tracking purchase costs, see crypto cost basis.

How are companies taxed on crypto?

Companies add crypto gains to their other income and pay the progressive corporate rate. ARCA says the oldest units of the same asset are treated as sold first. Unlike individuals, companies are also taxed on changes in value. The wider picture on staking income is in is crypto staking taxable.

Is crypto subject to Argentina's wealth tax?

Yes. ARCA says crypto assets fall within Bienes Personales under a 2022 legal opinion. They are valued at acquisition cost as of December 31, adjusted for any interest and exchange differences, and declared as a separate asset type in the online return. ARCA's crypto page does not list the rates or thresholds.

Is bitcoin legal in Argentina, and does bitcoin work there?

Yes, bitcoin is legal, though it is not legal tender. Law 27.739 of March 2024 defines virtual assets and excludes fiat money from that definition. It requires virtual asset service providers serving Argentina, local or foreign, to register with the securities regulator, the CNV.

In practice bitcoin works through those registered providers rather than banks. Banks have been barred from offering crypto since 2022, and payment apps since 2023. In October 2026 a central bank official said that will not change soon, Crowdfund Insider reported. More detail is in is crypto legal in Argentina, and other countries are compared in crypto tax around the world.

Rules differ by country and change often. Check ARCA or a qualified professional for your own situation.