Buenos Aires to Introduce Cryptocurrency Tax Starting in 2026
Date: 2025-10-10 Author: Henry Casey Categories: IN WORLD
Buenos Aires authorities have introduced a bill that, for the first time, will include cryptocurrency transactions in the gross income tax system. The bill, scheduled for 2026, regulates the taxation of virtual asset transactions, including purchases, sales, and mining.
According to tax expert and digital asset specialist Juan Manuel Scarso, individuals who accept cryptocurrency as payment and then sell it will pay a gross income tax of 3% to 5%. In cases where a price difference arises during the sale, it will be taxed at a higher rate of 8%.
Bitso Argentina CEO Julián Colombo clarified that the tax will not be levied on the total transaction amount, but solely on the difference between the purchase and sale prices. This, in his opinion, makes the system fairer and more understandable for market participants.
How the tax system will work
The bill defines several categories of activities subject to tax:
- Purchase and sale of cryptocurrencies for one's own account – a 6% rate on the difference between the purchase and sale price.
- Income from exchange rate differences on the sale of digital assets – 8%, which corresponds to the rate for financial transactions.
- Mining and storage of crypto assets – a tax of 3% to 4% depending on the scale of the business.
- Cryptographic verification of data and transactions – 3% or 5% depending on the company's annual turnover, which must be less or more than $1.839 billion.
- Services for managing transfers, purchases, investments, and exchanges of crypto assets through digital platforms or applications (e.g., exchanges) – a 5.5% rate.
Experts note that the reform is aimed at creating a transparent tax environment for companies working with digital assets. The new regulations will allow market participants to better plan their financial activities and reduce the risks of uncertainty previously associated with the lack of clear rules.
Juan Manuel Scarso emphasized that the main goal of the changes is to make Buenos Aires one of the first jurisdictions in Latin America to provide a clear tax framework for cryptocurrency-related activities. He believes this will create conditions for investment inflows and strengthen trust in the region's digital economy.
Thus, starting in 2026, Buenos Aires' crypto sector will be subject to official tax regulations, which authorities expect will ensure a balance between regulation and the stimulation of innovation.
