Cryptocurrency in Argentina
Regulation is being revised. We check this page monthly, but before a large operation confirm with the primary source — something may have changed this week.
In brief
- Jurisdiction: Argentine Republic
- Regulation of PSAVs: Argentina’s Comisión Nacional de Valores (CNV) maintains the Registry of Virtual Asset Service Providers — under Law No. 27,739 and the CNV’s rules in force
- Registration: required of those who, as a business, provide the law’s listed virtual-asset services to third parties; express exclusions and a volume exemption for certain individuals apply
- Tax authority: ARCA, created to replace AFIP by Decree No. 953/2024
- Bitcoin and similar: for the purposes of anti-money-laundering law they are classed as virtual assets; they are not legal tender and not official currency (the Argentine peso is legal tender)
- Where to buy through an intermediary: verify the exact legal entity, its current registration and the declared service categories in the CNV’s PSAV Registry
- Taxes: disposal, earning income and holding may be subject to Income Tax (Ganancias), Personal Assets Tax (Bienes Personales) and — depending on the activity and province — Gross Income Tax (Ingresos Brutos)
In short
This page describes how crypto works in Argentina for a newcomer: who regulates the intermediary market, where it’s safer to buy, and what happens with taxes. It’s an overview of facts, not legal or tax advice; the specifics of your own situation — and especially current rates, minimums and deadlines — should be checked against official sources and, if needed, with an accountant or lawyer.
Buying, holding and exchanging crypto in Argentina is possible. At the same time, Bitcoin and similar assets are not legal tender: a seller is not obliged to accept them, though the parties may agree to a payment using them.
Legal framework
Argentina’s legal tender is the peso. For the purposes of anti-money-laundering law (Law No. 25,246), Bitcoin and many similar cryptocurrencies are classed as virtual assets — a digital representation of value that can be transferred and used for payments or investment. They are not legal tender and not official currency: no one is obliged to accept them as payment, but voluntary use by agreement between the parties is possible.
Intermediaries’ activity is regulated separately. Law No. 27,739 amended the anti-money-laundering legislation and assigned Argentina’s Comisión Nacional de Valores (CNV) powers over virtual asset service providers (PSAVs).
Who regulates and where to buy legally
The CNV maintains the PSAV Registry. A PSAV is someone who, as a business, provides the law’s listed virtual-asset services to, or on behalf of, third parties; that party must register before starting the activity. Expressly excluded, among others, are: operations a person carries out for themselves, in a personal capacity and on their own account; receiving or delivering virtual assets as consideration for the sale of their own products or services; decentralized protocols with no identifiable provider; and those who provide services solely as self-custody wallet providers. In addition, individuals are exempt from registration where the volume of their operations does not exceed the set monthly threshold.
A provider’s registration confirms its registration status and the declared activity categories. It does not mean the CNV has approved any token or product offered: under the rules in force, offerings of virtual assets are not examined or approved by the Commission.
When using an exchange, a broker, a custodian or another intermediary, verify the exact legal entity, its current registration and the service categories in the PSAV Registry — a brand or an app on its own does not confirm registration. This is a risk-reduction recommendation: exchange on one’s own account is not covered by the PSAV definition, which does not automatically make any transaction safe.
The general mechanics of buying are in the guide how to buy crypto, and choosing a venue by verifiable signals is in how to choose an exchange.
Taxes
Argentina’s tax authority is ARCA (which replaced AFIP). Crypto operations and holdings may be subject to several taxes, and this is not tax advice:
- Income Tax (Impuesto a las Ganancias). Income from disposing of a crypto asset, as well as receiving crypto as income, may be taxed; the treatment depends on the taxpayer’s status and the source of the income. For an individual, a mere rise in the market price of a held asset, without disposing of it, does not by itself constitute taxable gain.
- Personal Assets Tax (Bienes Personales). Under ARCA’s current position, crypto assets are part of the property counted for this tax. Whether a liability arises depends on the total taxable base, the valuation rules, exemptions and the taxpayer’s status.
- Gross Income Tax (Ingresos Brutos). Business or regular activity may be reached by the rules of the particular province or the City of Buenos Aires (CABA); applicability is verified according to the place and nature of the activity.
The list is not exhaustive: for professional or business activity, other regimes may be relevant. The specific rates, minimums, thresholds and calculation rules change and depend on the type of operation and the province — we deliberately keep them out of the reference. See current values in the official sources of ARCA and the provincial tax authorities.
How the rules changed in 2024–2026
The landscape here changed actively:
- A regulatory framework for intermediaries was introduced. Law No. 27,739 set the CNV’s role, and later resolutions of the commission established and updated the PSAV Registry procedure.
- The tax authority changed. Under Decree No. 953/2024, AFIP was dissolved and its functions passed to ARCA.
- A temporary asset-regularization regime ended. Law No. 27,743 allowed crypto assets to be included in a regularization regime (“blanqueo”) subject to specific requirements; the deadline to join expired in 2025, and it is not a standing, permanent procedure.
Because the tax and regulatory landscape keeps changing, the current status should be checked against official sources before any high-value transaction.
Safety and risks
The rules and their enforcement change, so before a high-value transaction it’s worth checking the current requirements. Keep in mind: registration in the PSAV Registry confirms an intermediary’s registration status, but it is not a CNV approval of any token or product and does not remove market, custody and technological risks; crypto assets are not legal tender; blockchain transactions are usually irreversible. Use intermediaries with current registration, verify the legal entity, and beware of fakes and offers with unrealistic returns (see phishing and scams). Responsibility for keeping your keys safe rests with the wallet’s owner (what is a seed phrase, how to store crypto). On the tax side in general — how to handle crypto taxes.
Where to check the current state
The PSAV Registry and the resolutions in force are published by the CNV (cnv.gov.ar); the tax rules, rates and minimums — ARCA (arca.gob.ar) and the provincial tax authorities (in CABA, AGIP); monetary matters and joint alerts — the Central Bank (bcra.gob.ar); the texts of laws and resolutions — the Boletín Oficial (boletinoficial.gob.ar) and the InfoLEG database.