Football Taxation - Players' Perspective: What are the Main Taxes and Tax Rates Applicable to the Salary Income Received by the Player?

Argentina

In Argentina, there are no special tax regulations for football players nor a regime to attract talent (except for the ‘tax holiday’ we mentioned for non-residents entering the country for work purposes). Instead, professional football players are subject to income tax, which applies to their income from ‘personal work in a dependent relationship’ (income from the fourth category). This income is subject to a progressive tax rate that ranges from 0% to 35%. The club that hires the player must act as the withholding agent, but only with respect to the income paid to the athlete.

It is worth noting that clubs often agree on other forms of remuneration with players, labeled in various ways, which often exceed the standard salary. For example, ‘signing bonuses’, ‘performance bonuses’, ‘image rights’, ‘recognition for career achievements’, and ‘compensation for damages’...

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