Argentina Updates Tax Rules for Naturalized Citizens
This removes the single biggest risk for nomads considering Argentina's fast-track citizenship. You can now pursue legal residency or citizenship for mobility purposes without being automatically forced into the Argentine tax net on your global remote earnings, provided you do not spend more than 183 days in the country.
Argentina Updates Tax Rules for Naturalized Citizens
Argentina has officially removed the primary tax hurdle for its Citizenship by Investment (CBI) program. Under the Labor Modernization Law approved on February 27, 2026, naturalized citizens who obtain nationality through "relevant investments" are no longer automatically classified as tax residents.
Previously, anyone who became an Argentine citizen was immediately liable for worldwide income tax, regardless of where they actually lived. This reform reclassifies CBI participants under the same rules as foreign nationals. Now, tax residency is only triggered after 12 consecutive months of physical presence in the country. Temporary absences of fewer than 90 days generally do not reset this one-year clock.
Who is affected
This change specifically targets digital nomads, remote investors, and expats utilizing the fast-track citizenship path established by Decree 524/2025. It allows individuals to secure a powerful passport with visa-free access to 172 countries without being pulled into the Argentine tax net for their global earnings.
The exemption does not apply to those who held permanent residency in Argentina before naturalizing. For the typical nomad, the goal is to keep physical presence below the 12-month threshold to ensure only Argentine-source income is taxed locally.
What to do
If you are pursuing citizenship under the CBI program, you should keep meticulous records of your travel dates. While you are no longer a tax resident by default, you may still need to file specific paperwork with ARCA (formerly AFIP) to formally certify your non-resident status.
- Ensure your investment meets the "relevant" criteria defined in Law No. 346.
- Track your "days in country" to avoid hitting the 12-month residency trigger.
- Consult with a local professional to handle nomad news regarding Argentine-source income filings.
Read our full Argentina guide for the complete picture.