Bitcoin Tax in Argentina (2026)

Taxed as incomeResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

Yes, you pay income tax when you sell bitcoin in Argentina: ARCA states that results from disposing of criptoactivos, including digital currencies, are gains reached by the Impuesto a las Ganancias. For an individual who is not set up as a business, the gain is second-category income. Argentine-source gains fall under the cedular tax of article 98 of the law at 5% where the sale is in pesos without an adjustment clause and 15% where it is in foreign currency; foreign-source gains are taxed at 15% in every case. In both cases you may deduct the article 100 special deduction plus the acquisition cost and the expenses related to the gain. Simply holding bitcoin is not taxed: ARCA says gains from price movements or valuation of holdings are not reached by the tax for individuals. Losses are ring-fenced to the same type of operation and can be used in the same year or the following 5 years. The page does not name a tax year for the 5% and 15% rates.

Regime: Taxed as income
Tax authority: ARCA (Argentine tax authority, afip.gob.ar)
Framework: Ley de Impuesto a las Ganancias, articles 98 and 100, with article 245 of the regulatory decree
Losses: A loss on disposing of criptoactivos is a specific loss: it can only be offset against future gains from the same type of operation (disposal of criptoactivos or digital currencies). The offset may be made in the same fiscal year or in the following 5 years.

What is not taxed

For an individual or undivided estate not set up as a business, gains from a rise in the price or valuation of criptoactivos you keep holding are not taxed; ARCA's example is a wallet holding USDT and BTC whose values rise, where the increase is not reached by the Impuesto a las Ganancias.

Frequently asked questions

Do I pay tax when I sell bitcoin in Argentina?

Yes. ARCA states that the result from disposing of criptoactivos, including digital currencies, is a gain reached by the Impuesto a las Ganancias. For an individual not set up as a business it is second-category income, and how you declare it and the rate depend on whether the source is Argentine or foreign.

What rate applies to a bitcoin gain for an individual in Argentina?

For Argentine-source gains the cedular tax of article 98 applies at 5% where the criptoactivos were sold in pesos without an adjustment clause, and at 15% where the sale was in foreign currency. Foreign-source gains are taxed at 15% in every case. The special deduction of article 100 and the acquisition cost and related expenses may be deducted.

Do I pay tax if I only hold bitcoin and its price goes up?

No. For individuals and undivided estates not set up as a business, ARCA states that gains from price or valuation differences on criptoactivos are not reached by the Impuesto a las Ganancias. Its example is holding USDT and BTC in a wallet while the dollar rate and the BTC price rise.

What if I sell bitcoin at a loss in Argentina?

The loss is specific: you can only offset it against future gains from the same type of operation, the disposal of criptoactivos or digital currencies. You can use it in the same fiscal year or in the following 5 years.

Sources

ARCA: Impuesto a las Ganancias, Criptoactivos, Economia digital

The authority itself: ARCA (Argentine tax authority, afip.gob.ar). Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Argentina covers exchanges, payment methods and legality for residents.