Is Bitcoin Taxable in Argentina in 2025?
As cryptocurrency adoption grows in Argentina, taxpayers are increasingly asking: “Are Bitcoin gains taxable in Argentina in 2025?” The short answer is yes, but the rules depend on how you use Bitcoin and your tax residency status. This guide breaks down Argentina’s evolving crypto tax landscape for 2025, including reporting requirements, exemptions, and compliance strategies.
Argentina’s Tax Framework for Cryptocurrencies in 2025
In 2025, Argentina continues to enforce its Income Tax Law (Ley de Impuesto a las Ganancias) for crypto transactions. Key points include:
- Bitcoin classified as a “financial asset” under AFIP (Federal Administration of Public Revenue) guidelines
- Taxable events include selling, trading, or spending Bitcoin for profit
- Progressive tax rates from 5% to 35% for residents, based on income brackets
- 15% flat tax for non-residents on Argentine-sourced crypto gains
When Do You Owe Taxes on Bitcoin Gains?
You must report Bitcoin gains in these scenarios:
- Selling Bitcoin for Argentine pesos or foreign currency
- Trading Bitcoin for other cryptocurrencies (e.g., ETH, USDT)
- Using Bitcoin to purchase goods/services exceeding ARS 500,000 annually
- Earning Bitcoin through mining, staking, or interest
How to Calculate Bitcoin Taxes in Argentina (2025)
Use this formula for capital gains:
Taxable Gain = Sale Price – (Purchase Cost + Inflation Adjustment)
Argentina allows inflation adjustments using the “Coeficiente de Ajuste por Inflación” published monthly by AFIP.
4-Step Compliance Process for 2025
- Track all crypto transactions with timestamps and ARS values
- Calculate gains/losses using FIFO (First-In-First-Out) method
- File Form 720 for foreign-held crypto assets exceeding ARS 5M
- Submit annual tax return (Declaración Jurada) by June 30, 2026
FAQ: Bitcoin Taxes in Argentina 2025
Q: Is there a tax-free allowance for crypto gains?
A: Yes – first ARS 1.2M in annual crypto profits are exempt.
Q: How does Argentina treat Bitcoin mining income?
A: Mining rewards count as ordinary income, taxed at up to 35%.
Q: Can I offset crypto losses against other income?
A: Yes, but only up to 30% of total taxable income.
Q: Are stablecoin transactions taxable?
A: Yes – same rules apply to USDT, USDC, and other stable assets.
Penalties for Non-Compliance
- 50-100% fines on unpaid taxes
- Criminal charges for evasion over ARS 10M
- Asset freezing through AFIP’s blockchain monitoring system
While Argentina’s 2025 crypto tax rules remain complex, proper record-keeping and early consultation with a contador público matriculado (certified accountant) can help avoid penalties. As legislative debates continue, taxpayers should monitor AFIP Resolution 4839/2024 for updates.
