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Written by [Argentina Residence Editorial Team](https://argentinaresidence.com/about)

Legally reviewed by an immigration attorney enrolled with the Colegio Público de la Abogacía de la Capital Federal on September 29, 2026.

Legal & informational disclaimer

This content is for informational purposes only and does not constitute legal, tax, financial, investment, or immigration advice. Laws and requirements may change. Consult a qualified professional regarding your individual circumstances.

# 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](https://www.argentina.gob.ar/normativa/nacional/ley-27802-423680/texto) 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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