Before you start

Some form of legal presence — at minimum a precaria (residency-in-process certificate from Migraciones); a DNI makes everything smoother but is not required to start
A clear picture of your situation: employee vs self-employed/freelancer, and roughly how much you will bill per year (this drives Monotributo category vs regimen general)
A count of how long you have been (or plan to be) in Argentina — the ~12-month mark flips you to worldwide-income tax residency
A valid passport, and for US citizens, awareness you must still file a US return (no Argentina-US double-tax treaty)

Step-by-step

1
Get a CUIL (employees) or a CDI (no residency yet)
If you will work in a relationship of dependency, get a CUIL at any ANSES office — it is issued on the spot, free, no appointment, and a precaria is enough. If you have no residency at all but still need a tax ID (to open a bank account or buy property), apply instead for a CDI directly at ARCA (Form 663) with just your passport and an address. The CUIL/CUIT/CDI are all 11-digit numbers built around your DNI/passport; once you get a permanent DNI a provisional ID converts to the permanent one.
In personWho: You (CUIL at ANSES / CDI at ARCA)CUIL same-day; CDI a few daysFree
2
Work out your residency status and worldwide-income exposure
In your first months you are usually a non-resident / 'beneficiario del exterior' — taxed only on Argentine-source income, often via withholding, with no annual return. Foreigners here for non-work reasons become tax residents from the 13th month of presence (a foreign worker on an assignment under 5 years can stay a non-resident longer). Tax residency is the line that matters: Argentine residents are taxed on WORLDWIDE income and may credit foreign taxes paid. Map your timeline before it flips on you.
OnlineWho: You (often with a contador)Status changes around month 13Advice varies
3
Register a Clave Fiscal on ARCA (formerly AFIP)
AFIP was dissolved and replaced by ARCA (Agencia de Recaudacion y Control Aduanero) by Decree 953/2024 in October 2024; the portal moved to arca.gob.ar and the old afip.gob.ar redirects, while existing Clave Fiscal logins still work. Your Clave Fiscal is the tax PIN you use to do almost everything online — register a CUIT, enrol in Monotributo, issue electronic invoices, and file. Get it to at least security level 2/3 (validated at an ARCA office or via home banking) so you can transact.
OnlineWho: YouSame day to a few daysFree
4
Choose your regime: Monotributo, regimen general, or employer withholding
Employees do nothing here — your employer withholds Ganancias from payroll. Self-employed people pick a lane. Monotributo is the default for freelancers and remote workers: one fixed monthly fee covering income tax + VAT + pension + health, with your category (A, B, C... up to K) set by annual billing — service providers cap at a lower category than goods sellers. Exceed the top Monotributo ceiling and you must move to the regimen general (Impuesto a las Ganancias, ~5% to 35% progressive, plus 21% VAT and self-employed pension). To enrol in CUIT/Monotributo you must already hold a CUIL or CDI.
OnlineWho: You (self-employed) / employer (employees)Registration same day onlineMonotributo: a fixed monthly fee by category
5
File and pay
Monotributistas just pay the single monthly fee (auto-debit or VEP/online payment) and recategorize twice a year — no annual income-tax return for income covered by the regime. Regimen-general taxpayers and employees over the threshold file an annual Ganancias return through ARCA with their Clave Fiscal, and resident individuals with significant assets also file Bienes Personales (wealth tax) on worldwide assets as of 31 December. US citizens additionally file with the IRS, using the Foreign Tax Credit / FEIE since there is no treaty.
OnlineWho: YouMonotributo monthly; Ganancias/Bienes Personales annualTax due varies; ARCA filing itself is free

Documents you’ll need

Passport (and DNI or precaria if you have one)
Proof of address in Argentina (and, for a CDI, an address can be abroad)
CUIL certificate (needed before you can register a CUIT)
Clave Fiscal credentials for the ARCA portal

Things most newcomers don’t know

Monotributo is the freelancer cheat-code: one small monthly payment replaces income tax, VAT, and social-security filings.

It is how most self-employed expats and locals operate. Instead of an accountant-heavy annual Ganancias return, you pay a fixed fee for your category and you are done — dramatically simpler and usually far cheaper while your billing stays under the ceiling. The catch is the income cap: blow past the top category and you are pushed into the full regimen general.

Source: ARCA Monotributo / Quinterno & Fidanza

AFIP no longer exists by that name — it is now ARCA, and you will see both terms everywhere.

AFIP was dissolved and replaced by ARCA (Agencia de Recaudacion y Control Aduanero) via Decree 953/2024 in October 2024. The portal is now arca.gob.ar (afip.gob.ar redirects) and old Clave Fiscal logins still work. Older guides, forms, and even officials still say 'AFIP', so newcomers should treat AFIP and ARCA as the same authority.

Source: Decreto 953/2024 (Boletin Oficial, Oct 2024)

Pass ~12 months here and Argentina taxes your WORLDWIDE income — and Bienes Personales can reach your assets abroad.

Non-residents and 'beneficiarios del exterior' are taxed only on Argentine-source income in the early months. But foreigners present for non-work reasons become tax residents from the 13th month, at which point both Impuesto a las Ganancias and the Bienes Personales wealth tax apply to worldwide income and assets (with a non-taxable minimum and foreign-tax credits). People with foreign salaries, investments, or property abroad are often blindsided by this.

Source: PwC Worldwide Tax Summaries — Argentina

A CDI is the backstop ID for when you cannot yet get a CUIL or CUIT.

You need a tax ID to open a bank account or buy property, but a CUIL requires a precaria/residency and a CUIT requires a prior CUIL or CDI. The CDI (Clave de Identificacion, ARCA Form 663) needs only a passport and an address — no immigration residency — so it lets a newcomer transact before the residency paperwork is done, then upgrade to CUIL/CUIT later.

Source: Quinterno & Fidanza CUIL/CUIT/CDI guide

Common mistakes to avoid

Crossing the ~12-month residency line without realizing Argentina now taxes your worldwide income — and forgetting Bienes Personales can hit assets you hold abroad.
Conflating the three IDs: a CUIL (employees, ANSES) is not a CUIT (self-employed, ARCA) is not a CDI (no-residency backstop) — using the wrong one stalls registrations and bank/property paperwork.
US citizens assuming Argentine tax covers them: there is no Argentina-US double-tax treaty, so you must still file with the IRS (leaning on the FEIE/Foreign Tax Credit) and FBAR for foreign accounts.
Letting your Monotributo category lapse — missing a monthly payment or skipping the twice-yearly recategorization can get you de-registered or bumped into the much costlier regimen general.

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