Football Taxation - Players' Perspective: Taxation Principles for Non-Resident Players: Scope, Tax Rate and Main Income Subject to Taxation

Argentina

When football players who are non-residents of Argentina enter the country to carry out their activities, they must pay income tax, but exclusively on income generated in Argentina. If the income is derived from their employment with the clubs, a progressive tax rate of up to 35% will apply.

However, if the player decides to apply for residency in Argentina, then all the income they generate, whether in this country or abroad, would be subject to tax in Argentina.

There is a particular case in Argentine legislation (Art. 123, subsection c of the Income Tax Law) that applies to non-residents staying in the country (including any non-resident athlete, professional or worker). During the first six months that they perform their activities in the country, they may be considered a foreign beneficiary, and a lower withholding rate...

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