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Freelance and taxes: Argentina

Rates, deadlines, and general info on the country's taxation and tax reporting

Anastasiia R avatar
Written by Anastasiia R
Updated over a week ago

Because freelancers are not our employees and we don't pay taxes on payouts, they must declare any income received through Solar Staff by themselves.

To carry on tax accounting in Argentina for your Solar Staff income, you need to:

Tax residence in Argentina

Argentina taxes its residents on their worldwide income, while non-residents are taxed on Argentine-source earnings only.

The following persons are considered tax residents:

  • Argentine nationals living in Argentina.

  • Argentine nationals working abroad during the first 13 months of living abroad, or when they have obtained a permanent residence for migration purposes in a foreign country.

  • Foreign nationals assigned to work in Argentina for more than five years.

  • Foreign individuals residing in Argentina (for reasons other than work) for more than 12 months, as of the 13th month of presence in Argentina.

Non-residents include foreign nationals assigned to work in Argentina for less than five years.

Tax ID code

Argentina's Unique Tax Identification Code (Clave Única de Identificación Tributaria, CUIT) is an 11-digit number used in tax reporting and payment, for opening bank accounts and receiving payments to a bank account through Solar Staff, and so on. There are two ways to obtain CUIT (both free):

Argentina also has the Unique Labor Identification Code (CUIL – Código Único de Identificación Laboral), which is a personal 11-digit number granted by the National Social Security Administration (ANSES). It is needed for receiving social security benefits and registering contributions as part of formal employment.

Freelancer in Argentina: taxes, deductions, and contributions

Tax liabilities in Argentina depend on the freelancer's status and/or fulfillment of certain conditions. Read on for more details.

Monotributo is Argentina's most popular tax regime among private sector players (and the only one available to non-residents). You can register as a monotributista online. The tax liabilities are as follows:

  • Monotributo is a simplified tax regime for small taxpayers that combines VAT, income tax, social security, retirement contributions, and contributions to the National Health Insurance System (obra social) in a single monthly payment.

  • In order to be a monotributista, you need to meet the following requirements:

    • If you provide services (applicable to Solar Staff), your annual gross income can't exceed USD 3,276,011.15

    • If you sell goods, your annual gross income can't exceed USD 4,662,015.87

    • If you sell goods, the maximum price per unit can't exceed USD 49,646.21

    • You've not done any imports in the past 12 months

  • There are several types of monotributo. These are the ones that apply for Solar Staff income (provided all the requirements are met):

  • There are also restrictions on annual income based on activities and categories: categories A to H for service providers and I to K for sellers of goods. Learn more about the categories and fixed tax here. The tax must be paid online by the 20th day of each month.

  • Taxpayers must issue electronic invoices (excluding VAT).

  • If your activity is not covered by monotributo, or if you exceed any of the limits, you must switch to the general regime. Note that before reapplying for monotributo, you have to stay on the general regime for 3 years.

The general regime (Régimen General) regulates the activities of self-employed individuals and legal entities (entrepreneurs). They are subject to profit tax, VAT, and some other payments. The tax liabilities are as follows:

Taxable income, ARS

Tax rate, %

up to 173,834.61
















from 2,781,353.85


All incurred expenses are eligible for deduction, except for living expenses and personal and family expenses (only retirement and other social security contributions).

The tax is paid online. Income tax that's specified in the tax return must be paid no later than the day following the tax return filing (based on your CUIT). You must also make monthly advance tax payments.

Tax reporting for the calendar year is to be filed electronically until June 30 of the year following the reporting one.

IMPORTANT! Solar Staff does not have the option to choose a tax status for freelancers based in Argentina, but you can fill in your tax ID in your account.


In Argentina, taxes are levied on both the federal (listed above) and provincial levels. These taxes are imposed by each of the 24 jurisdictions that make up Argentina. The tax liabilities are as follows:

  • Gross income tax is levied on freelancer turnover at the average rate of 3–5%. Some provinces have set forth exemptions for services that are economically used abroad. This tax only covers those engaged in independent activities, not the formally employed. To learn more, go here.

  • Stamp duty applies mainly to contracts, agreements, and other instruments. The average rate is 1% of the economic value of the instrument.

Solar Staff: payments to Argentine bank accounts

Payments to a bank account in Argentina made through Solar Staff are subject to tax withholding. This is required by the country's tax agent legislation regarding organizations that pay out income to Argentine tax residents on behalf of third parties, including foreign legal entities.

The tax is withheld by Solar Staff's payments partner based on the freelancer's tax data before being remitted to the Argentine tax authority (AFIP). Because of that, freelancers are asked to enter their CUIL or CUIT when linking a bank account.

Important: The name of the bank account's beneficiary must match the name in the Solar Staff account. Also, the CUIL or CUIT must belong to the bank account holder and Solar Staff account owner.

The tax is withheld on the following terms:

  • Registered payers (who have CUIT) – 0.5% VAT + 0.5% income tax (tax credit).

  • Unregistered payers (who don't have CUIT) – 10.5% VAT and 2% income tax, subject to the following conditions:

    • Payments for the month equal or exceed ARS 50,000

    • 10 or more transactions/payments per month

  • Monotributistas or those who have a VAT and income tax exemption certificate – 0%.

Additional info

If you have any questions, get in touch via the chat in your Solar Staff account, or email [email protected].

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