Overview
Argentina is the least documented country in this entire guide from a US retirement account perspective — not because the answer is unfavorable, but because there is genuinely very little specific, credible guidance available on how Argentina treats Roth IRA, Traditional IRA, or 401(k) distributions specifically.
Roth IRA and Traditional IRA / 401(k) Treatment — Unclear
No authoritative source reviewed for this guide directly addresses how Argentina characterizes Roth IRA distributions, or clearly confirms Traditional IRA/401(k) treatment beyond the general statement that Argentine tax residents are taxed on worldwide income. One specialist source is explicit about this gap: "Pensionado status does not create a blanket tax exemption... foreign-source retirement income should be reviewed on a case-by-case basis with a tax professional." This is a genuinely unresolved area, not a case of conflicting answers — there simply isn't enough public, specific guidance to characterize it confidently either way.
What Is Reasonably Clear
- Argentina taxes worldwide income for tax residents (triggered after 12 months of temporary residence, or upon permanent residency) at progressive rates from 5% to 35%.
- There is no US-Argentina income tax treaty and no Social Security totalization agreement. A tax information exchange agreement exists, but it's narrower than a full treaty and doesn't allocate taxing rights the way a treaty would.
- Most retirees rely on the US Foreign Tax Credit (Form 1116) to offset any Argentine tax paid, since there's no treaty mechanism to fall back on.
Social Security Treatment — Unclear
No source reviewed specifically confirms whether Argentina taxes US Social Security benefits for its tax residents. Given the absence of a treaty, there's no treaty-based protection to point to either way — this should be confirmed directly with an Argentina-specific advisor rather than assumed.
Wealth Tax Exposure — Not Confirmed
Argentina has historically had a form of wealth tax (Impuesto sobre los Bienes Personales) applicable to worldwide assets for residents; given Argentina's history of frequent tax policy changes, current rates and thresholds should be verified directly rather than assumed static.
Key Planning Consideration
Given the combination of no treaty, no totalization agreement, and a genuine lack of public guidance on account-specific treatment, Argentina requires more individualized professional research than any other country in this guide before relying on any assumption about Roth or Traditional account treatment. This is compounded by Argentina's history of significant and sometimes rapid tax and economic policy changes — guidance that was accurate two or three years ago may not reflect current rules.
Recommended Advisor Type
An Argentina-specific tax professional, ideally one with direct current experience filing Argentine returns for US retirees with IRA/401(k) income — general expat tax preparers without specific Argentina experience are less likely to have encountered this question enough times to answer with confidence.
Sources
- Taxes for Expats — Retire in Argentina: A guide to visa options, taxes & healthcare
- Taxes for Expats — Argentina taxation in 2026: A guide for American expats
- PwC Worldwide Tax Summaries — Argentina Individual Other Taxes
This is general education reflecting a genuine gap in available public guidance, not personalized advice. Argentina requires direct, current professional consultation more than most countries in this guide — don't rely on general assumptions here.