Crypto Tax Argentina 2025 - ARCA Ganancias & Bienes Personales
Crypto disposals, business activity, yields and year-end holdings can affect separate Argentine taxes. Treatment depends on the taxpayer, source and settlement currency.
ARCA treats gains from disposing of digital currencies as taxable under Impuesto a las Ganancias. For an individual or undivided estate outside a business, Argentine-source disposals are generally taxed at 5% when settled in pesos without an adjustment clause or at 15% when settled in foreign currency or with adjustment. Foreign-source gains are generally taxed at 15%. Business crypto results instead enter the taxpayer's complete Article 53 computation; companies subject to Article 73 use its progressive corporate scale.
Crypto held on 31 December is also relevant to Bienes Personales. For fiscal year 2025, the general non-taxable minimum is ARS 384,728,044.57 and the general scale ranges from 0.50% to 1.00%. The tax depends on the taxpayer's complete taxable estate; a crypto report should therefore provide a reconciliation worksheet rather than automatically apply the personal minimum.
Häufig gestellte Fragen
What is the crypto tax rate in Argentina for 2025?
There is no single rate for every case. ARCA states 5% for qualifying Argentine-source sales in pesos without an adjustment clause, 15% for Argentine-source sales in foreign currency or with adjustment, and 15% for foreign-source gains. Companies use the Article 73 corporate scale.
Does frequent crypto trading automatically make an individual a business?
No automatic trade-count test is stated in ARCA's crypto guidance. The decisive distinction is whether the taxpayer is an individual outside a business or an Article 53 business taxpayer. The actual legal and organisational facts must be documented.
How are crypto losses treated?
Losses from digital-currency disposals are specific losses. They may offset gains from the same type of transaction in the same fiscal year or the following five years; foreign-source losses are restricted to the same nature and source.
How are year-end crypto holdings reported?
ARCA considers crypto within Bienes Personales. Holdings are reported through Bienes Personales web under the digital-currency or cryptoasset asset type and valued at 31 December under ARCA's published valuation rule.
Argentina Crypto Tax 2025: ARCA Ganancias and Bienes Personales
Private investors outside a business
Argentina's Agencia de Recaudacion y Control Aduanero (ARCA) addresses crypto under separate tax frameworks. A disposal can create taxable second-category income for an individual under Impuesto a las Ganancias, while crypto held on 31 December can also be relevant to Bienes Personales. These are separate calculations and should not be combined into one flat rate.
For an individual outside a business, ARCA distinguishes Argentine-source gains settled in pesos without an adjustment clause, generally subject to 5%, from transactions settled in foreign currency or with adjustment, generally subject to 15%. Foreign-source gains are generally subject to 15%. Source and legal settlement currency must be determined for each transaction; they cannot safely be inferred from a token ticker alone.
Key Argentina Crypto Tax Facts
- Tax authority: ARCA, which replaced AFIP
- Individual disposal rates: 5% or 15%, depending on source and settlement terms
- Business taxpayers: crypto enters the complete Article 53 computation; Article 73 companies use the progressive corporate scale
- Cost allocation: oldest acquisitions of the same kind and quality first
- Specific losses: usable against the same type of gains, including the following five years
- Exchange or DeFi yields: second-category income when received, credited or reinvested for individuals
- Mining: proof-of-work rewards are taxable; source depends on where the activity is performed
- Unrealised value changes: not taxable Ganancias for a non-business individual, but treated differently for companies
- Bienes Personales 2025: ARS 384,728,044.57 general minimum; general scale 0.50% to 1.00%
Companies and other Article 53 business taxpayers
A high number of trades does not by itself select the corporate regime. The relevant question is whether the activity belongs to an individual outside a business or to a company, sole enterprise or another Article 53 taxpayer. Business taxpayers include realised and valuation results under their business tax computation and require full accounts; the individual 5%/15% cedular worksheet must not be reused as a corporate return.
Forms and report scope
For fiscal year 2025, the general individual Ganancias return is prepared through ARCA's integrated portal using F. 711. Taxpayers admitted to the optional simplified regime use F. 2711. Companies and legal entities file through the legal-entities application using F. 713; the form for another Article 53 taxpayer depends on its actual legal structure and should not be labelled F. 713 automatically. CoinTaxReporting produces an ARS-denominated support and reconciliation worksheet; it is not an official return, does not choose the taxpayer's source or business classification, and does not automatically apply personal deductions or the Bienes Personales minimum to an incomplete crypto-only asset set.
Official sources: ARCA - Ganancias on cryptoassets, ARCA - Bienes Personales on cryptoassets, ARCA - 2025 Bienes Personales rates, and ARCA RG 5836/2026 - F. 711 and F. 2711, ARCA - legal entities and F. 713, and ARCA - Article 73 corporate scale.