Crypto Tax Argentina – 15% CGT & Bienes Personales
Argentina levies 15% CGT on crypto for residents. AFIP also applies Bienes Personales (wealth tax) on crypto holdings at year-end.
Argentina's AFIP (Administración Federal de Ingresos Públicos) taxes capital gains from crypto at a flat 15% rate under the Impuesto a las Ganancias framework. The 2023 tax reform extended CGT to financial assets including cryptocurrency.
Additionally, AFIP levies Bienes Personales (personal property tax) on crypto holdings valued above the annual exemption threshold, at rates from 0.5% to 1.75% of net assets. All values are reported in ARS (Argentine Peso).
Häufig gestellte Fragen
What is the crypto tax rate in Argentina?
15% capital gains tax applies to crypto under the Ganancias law. A separate Bienes Personales wealth tax (0.5–1.75%) also applies to year-end balances.
How does inflation affect crypto taxes in Argentina?
Because ARS has very high inflation, the nominal ARS gain can be large even if real value is flat. Inflation adjustment (actualización impositiva) applies in some contexts.
Must I report all exchanges including foreign ones?
Yes. AFIP requires reporting of all crypto assets regardless of where they are held. Foreign exchange assets must be declared in Bienes Personales.
Argentina Crypto Tax: AFIP 15% CGT & Bienes Personales
Argentina's Administración Federal de Ingresos Públicos (AFIP) taxes crypto under two separate frameworks. First, Impuesto a las Ganancias (Income/Capital Gains Tax) at 15% on gains from disposing of crypto. Second, Bienes Personales (personal property/wealth tax) applies annually on the value of crypto holdings as of December 31, at rates from 0.5% to 1.75% above the minimum exemption.
A major complication in Argentina is hyperinflation. Because ARS depreciates rapidly, nominal gains can look enormous even if your real purchasing power stayed flat. Keeping accurate records of the ARS equivalent at acquisition date is critical to computing the real taxable gain and applying any available inflation adjustment mechanisms.
Key Argentina Crypto Tax Facts
- Taxing authority: AFIP (Administración Federal de Ingresos Públicos)
- CGT rate: 15% flat (Impuesto a las Ganancias)
- Wealth tax: Bienes Personales 0.5–1.75% on year-end holdings
- Cost basis method: FIFO in ARS
- Staking/mining: Ordinary income at marginal Ganancias rate
- Foreign assets: Must be declared in Bienes Personales regardless of location
CoinTaxReporting tracks every acquisition cost in ARS, computes the 15% CGT, generates year-end Bienes Personales valuations, and delivers an AFIP-ready crypto tax summary.