🌎 Americas
Crypto & taxes in Argentina
- Investment gains
- Flat ~15% capital gains tax for residents
- Income (mining/staking)
- Progressive 5–35% (Income Tax)
- VASP registry
- Mandatory with the CNV (Law 27,739, 2024)
- CARF / data exchange
- OECD alignment, first reporting cycle from 2027
Crypto regulation
Argentina formalized the sector with Law 27,739 (2024), designating the CNV (National Securities Commission) as primary regulator and creating a mandatory registry of virtual-asset service providers (PSAV/VASP). Subsequent CNV resolutions (e.g. 1058/2025) and the UIF require registration and reporting for platforms above set volume thresholds.
Taxation
Residents' crypto gains fall under the Income Tax (Impuesto a las Ganancias): investment gains are generally taxed at a flat rate of around 15%, while income from activities like mining or staking follows the progressive 5–35% scale. Crypto holdings must also be declared for the Personal Assets Tax (Bienes Personales).
Useful information
The asset-regularization program (Blanqueo) under Law 27,743, which allowed declaring holdings at reduced rates, closed in 2025 and is no longer available. From 2027 Argentina will join the OECD's CARF automatic data exchange, so accurate reporting of holdings is advisable.