What are the tax implications?
Immigration residence, citizenship, and Argentine tax residence are different questions. This page does not state an Argentine tax rate or a treaty list.
Law 27.802 provides a limited tax-residence rule for foreign nationals naturalized under the relevant-investment provision. It does not make every immigration resident a nonresident for tax purposes, and it preserves the position of people who were already Argentine permanent residents. Tax residence and tax liability depend on the applicable statutory tests and the person's facts.
The statute was sanctioned on 27 February 2026 and published on 6 March 2026. It adds a paragraph to article 116 of the Income Tax Law. This page does not convert that rule into individual tax advice.
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