Is Airdrop Income Taxable in Argentina in 2025? Your Complete Guide

Introduction

As cryptocurrency adoption surges in Argentina, crypto airdrops have become a popular way for projects to distribute tokens to users. But with the Argentine tax authority (AFIP) tightening regulations, many wonder: is airdrop income taxable in Argentina in 2025? This guide breaks down the latest tax rules, compliance steps, and what you must know to avoid penalties.

Understanding Crypto Airdrops

Airdrops involve free distribution of cryptocurrency tokens to wallet addresses, typically to promote new projects or reward community engagement. Common types include:

• Standard Airdrops: Tokens sent without prerequisites.
• Bounty Airdrops: Require social media promotion or referrals.
• Holder Airdrops: Distributed to existing token holders (e.g., forks).

Argentina’s 2025 Crypto Tax Landscape

Argentina treats cryptocurrencies as “assets” under Law 27,430. Key 2025 updates include:

• Stricter reporting via Form 8125 for foreign crypto holdings.
• Increased data-sharing between exchanges and AFIP.
• No distinction between crypto income sources—all are potentially taxable.

Are Airdrops Taxable in Argentina in 2025?

Yes. AFIP classifies airdrops as taxable income at the moment of receipt. This applies to:

• Residents receiving tokens via any airdrop method.
• Tokens valued above ARS 100,000 annually (de minimis threshold).
• Both local and international airdrops.

How Airdrops Are Taxed: Step-by-Step

1. Valuation: Calculate the token’s market value in ARS when received.
2. Income Tax: Add this value to your annual income. Tax rates range 5%-35% based on total earnings.
3. Wealth Tax: If total assets exceed ARS 6 million, a 0.5%-1.5% annual levy applies.
4. Future Sales: Capital gains tax (15%) on profits when selling tokens later.

Reporting Airdrop Income to AFIP

Compliance requires:

• Declaring airdrops in your Declaración Jurada (Annual Tax Return).
• Using Form 8125 for tokens held on foreign platforms.
• Keeping records of: Receipt date, token value (in ARS), and wallet addresses.

Penalties for Non-Compliance

Failure to report may trigger:

• Fines of 50%-100% of owed tax.
• Interest on overdue payments (≈40% APR).
• Asset freezes or legal action for severe cases.

FAQs: Airdrop Taxes in Argentina (2025)

1. Are small airdrops under ARS 100,000 taxable?

No—if your total annual airdrop income is below ARS 100,000, it’s exempt. Exceeding this requires full declaration.

2. How do I value airdropped tokens?

Use the ARS conversion rate at the exact time of receipt. Track via platforms like CoinGecko or exchanges.

3. Do I pay tax if I never sell the tokens?

Yes—income tax applies upon receipt. Selling later incurs additional capital gains tax.

4. Are NFT airdrops taxed differently?

No. NFTs follow the same rules—value at receipt is taxable income.

5. Can I deduct airdrop-related costs?

Yes. Transaction fees (e.g., gas fees) are deductible if properly documented.

6. Where can I get professional tax help?

Consult an “contador público” (CPA) specializing in crypto. AFIP’s “Sistema de Consultas” also provides guidance.

Staying Compliant in 2025

With Argentina’s volatile economy and evolving crypto laws, proactive steps are essential:

• Use tax software like Koinly or Accointing for automated tracking.
• Monitor AFIP updates via their official portal.
• Report even if tokens lose value—failure risks audits.

Disclaimer: Tax laws may change. This article isn’t legal advice—consult a professional for your situation.