---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "south_america", "fatf", "legal"]
aliases: ["AR", "ARG"]
created: 2026-09-04
updated: 2026-01-15
compile_into: ["[[country--argentina]]"]
sources:
  - name: "Government of Argentina"
    url: "https://www.argentina.gob.ar"
    type: "official"
  - name: "InfoLEG Argentina"
    url: "https://www.infoleg.gob.ar"
    type: "official"
  - name: "ARCA - Criptoactivos: Impuesto a las Ganancias"
    url: "https://www.afip.gob.ar/economia-digital/criptoactivos/impuesto-a-las-ganancias.asp"
    type: "official"
  - name: "taxsummaries.pwc.com"
    url: "https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income"
    type: "reference"
---

# 🇦🇷 [[country--argentina|Argentina]] (AR): Crypto Regulation

> Argentina regulates Virtual Asset Service Providers (PSAVs) under Law 27,739 via the Comisión Nacional de Valores (CNV). The CNV's jurisdiction covers PSAVs but does not regulate virtual assets themselves unless classified as securities under Law 26,831.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Low |
| Region | [[domain--south-america|south america]] |
| Currency | [[entity--ars|ARS]] |
| Adoption Rank | #13 |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 5% or 15% schedular income tax on crypto disposal gains (5% for Argentine-source sales in pesos without adjustment clause; 15% for sales in foreign currency or with adjustment, and for all foreign-source gains) |
| Capital Gains (Corporate) | Included in business income and taxed at progressive corporate income tax rates of 25% to 35% |
| VAT on Crypto | No |
| Mining Tax | Mining income taxed as business income under corporate or personal tax rates |
| Staking Tax | Taxed as ordinary income |
| Airdrop Tax | Taxed as income upon receipt |

Individuals pay a schedular income tax on gains from disposing of crypto-assets: 5% for Argentine-source sales in pesos without adjustment clause and 15% for sales in foreign currency or with adjustment and for foreign-source gains, after the Art. 100 special deduction. Companies include crypto gains in business income taxed at progressive rates of 25% to 35%.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--cnv|CNV]] |
| Framework | Law 27,739 |
| Ease | medium |
| Cost | $10,000 - $100,000 |
| Timeline | 3-9 months |

Providers of Virtual Asset Services must register with the CNV under Law 27,739. Licensing process involves compliance with capital market regulations.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| [[concept--fatf|FATF]] Member | Yes |
| FATF Status | compliant |

## DeFi

**Status:** unregulated

DeFi activities are not specifically regulated but fall under general financial and securities laws if applicable.

## Stablecoins

**Status:** general_framework

Stablecoins are regulated under general financial regulations applicable to virtual assets and PSAVs.

## NFTs

**Status:** no_rules

No NFT-specific regulation.

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.055/kWh |
| Renewable Energy | 14% |
| Climate | temperate |
| Infrastructure | fair |

Mining is legal with moderate electricity costs and limited renewable energy share. Infrastructure is fair but improving.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 42/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |
| Sanctions Programs Active | No |

### Recent Political Events

- 2025-11-15: New crypto tax guidelines issued by AFIP: Clarified tax obligations for crypto holders and service providers, improving regulatory certainty
- 2026-03-10: CNV updated PSAV registration requirements: Enhanced compliance standards for crypto service providers, increasing market transparency

## Enforcement

AFIP has pursued some crypto tax enforcement. CNV has warned about unregistered platforms. Overall enforcement is limited relative to market size.

## CBDC

| Field | Value |
|-------|-------|
| Status | research |
| Name | Digital Peso |
| Authority | Banco Central de la República Argentina |
| Type | retail |

## FAQ

### Is cryptocurrency legal in Argentina?

Argentina regulates Virtual Asset Service Providers (PSAVs) under Law 27,739 via the Comisión Nacional de Valores (CNV). The CNV's jurisdiction covers PSAVs but does not regulate virtual assets themselves unless classified as securities under Law 26,831.

### What is the FATF status of Argentina?

Argentina is classified by FATF as: compliant.

### Are VASPs licensed in Argentina?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Argentina?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-04.*

**Sources:**
- [Government of Argentina](https://www.argentina.gob.ar)
- [InfoLEG Argentina](https://www.infoleg.gob.ar)
- [ARCA - Criptoactivos: Impuesto a las Ganancias](https://www.afip.gob.ar/economia-digital/criptoactivos/impuesto-a-las-ganancias.asp)
- [taxsummaries.pwc.com](https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income)