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Legal & Tax Guide - Argentina

Last updated: 2/11/2026

Legal & Tax Guide for Freelancers in Argentina

Tax Regime

Monotributo

Most common for freelancers:

  • Categories A-K by annual gross income
  • Category E: Up to ~$7,800 USD/year (official rate)
  • Category H: Up to ~$15,000 USD/year
  • Fixed monthly payment including:
    • Integrated tax
    • Healthcare
    • Pension contributions

Limitations:

  • Income cap (problematic with blue vs. official exchange rate)
  • No deductions allowed
  • Mandatory healthcare

General Regime

For billing above Monotributo:

  • 21% VAT (0% on service exports)
  • Income tax (progressive up to 35%)

Legal Structure

Monotributista (Individual)

  1. CUIT from AFIP
  2. Online Monotributo registration
  3. Enable electronic invoicing

S.R.L. (LLC)

  • Limited liability
  • Better for income over $50,000 USD/year
  • Setup cost ~$250 USD

Banking - Currency Controls Challenge

Reality:

  • Official vs. blue exchange rate (historical gap)
  • Restrictions on receiving USD
  • 30-95% withholdings

Options:

  • Wise: Receive USD, convert at blue (informal) or keep USD
  • Payoneer: USD prepaid card
  • Airtm: P2P for converting USD to ARS at blue rate
  • Binance P2P: Crypto bridge (volatility risk)

Recommended Setup 2026:

  1. Wise/Payoneer for receiving USD
  2. Binance/Airtm for converting to pesos at blue rate
  3. Local account (Brubank, Mercado Pago) for expenses
  4. Keep USD in Wise until you need pesos

Invoicing

E-Invoice (Factura E)

For foreign clients:

  • 0% VAT (exempt)
  • No income withholdings
  • Issued through AFIP portal

Process:

  1. Go to afip.gob.ar
  2. Services > Online Receipts
  3. Invoice E - Service exports
  4. Foreign client data (generic CUIT: 50-00000000-0)

Resources

FAQs

Can I invoice in USD as monotributista? Yes, but convert to pesos at official rate on invoice date.

How to avoid losing with official rate? Use Wise/Payoneer and Binance P2P. Invoice at official, liquidate USD at blue (legal risk).

Is US LLC worth it? Can help maintain USD and avoid currency controls. Cost: ~$1,500 USD/year. Consult tax advisor.

Update: February 11, 2026. Argentine currency regulations are volatile. Verify at afip.gob.ar.