List of Non-Cooperative Jurisdictions Updated
The Executive Branch updated the list it now comprises 72 jurisdictions and Philippines, Madagascar, and Trinidad and Tobago were removed.
Decree 398/2026, published in the Official Gazette on May 28, 2026, amends article 24 of the Regulatory Decree to the Income Tax Law and updates the list of jurisdictions deemed non-cooperative for tax purposes.
“Non-cooperative jurisdictions” are defined in article 19 of the Income Tax Law as those countries or jurisdictions that:
- do not have in force a Tax Information Exchange Agreement (TIEA) with Argentina,
- do not have a Double Taxation Treaty (DTT) in force with Argentina, including a broad clause of exchange of information,
- have in force a TIEA or a DTT with Argentina but do not comply in the facts with their obligation to share information.
This provision also establishes that the Federal Executive Branch is responsible for preparing and keeping updated the list of non-cooperative jurisdictions in accordance with the criteria described above. The list is currently set forth in article 24 of the Regulatory Decree to the Law.
Following Decree 398/2026, these jurisdictions were removed from the list:
- Republic of Philippines.
- Republic of Madagascar.
- Republic of Trinidad and Tobago.
As a result, the list of non-cooperative jurisdictions now consists of these 72 jurisdictions:
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1. Brecqhou 2. State of Eritrea 3. Vatican City State 4. State of Libya 5. Plurinational State of Bolivia 6. Ascension Island 7. Sark Island 8. St. Helena Island 9. Solomon Islands 10. Federated States of Micronesia 11. Kingdom of Bhutan 12. Kingdom of Cambodia 13. Kingdom of Lesotho 14. Kingdom of Tonga 15. Kyrgyz Republic 16. Arab Republic of Egypt 17. Syrian Arab Republic 18. People's Democratic Republic of Algeria 19. Central African Republic 20. Co-operative Republic of Guyana 21. Republic of Angola 22. Republic of Belarus 23. Republic of Burundi 24. Republic of Côte d'Ivoire 25. Republic of Cuba 26. Republic of Fiji 27. Republic of Gambia 28. Republic of Guinea 29. Republic of Equatorial Guinea 30. Republic of Guinea-Bissau 31. Republic of Haiti 32. Republic of Honduras 33. Republic of Iraq 34. Republic of Kiribati 35. Republic of the Union of Myanmar 36. Republic of Malawi 37. Republic of Mali 38. Republic of Mozambique 39. Republic of Nicaragua |
40. Republic of Palau 41. Republic of Sierra Leone 42. Republic of South Sudan 43. Republic of Suriname 44. Republic of Tajikistan 45. Republic of Uzbekistan 46. Republic of Yemen 47. Republic of Djibouti 48. Republic of Zambia 49. Republic of Zimbabwe 50. Republic of Chad 51. Republic of Niger 52. Republic of Sudan 53. Democratic Republic of Sao Tome and Principe 54. Democratic Republic of Timor-Leste 55. Republic of Congo 56. Democratic Republic of Congo 57. Federal Democratic Republic of Ethiopia 58. Lao People's Democratic Republic 59. Democratic Socialist Republic of Sri Lanka 60. Federal Republic of Somalia 61. Federal Democratic Republic of Nepal 62. Gabonese Republic 63. Islamic Republic of Afghanistan 64. Islamic Republic of Iran 65. People's Republic of Bangladesh 66. Democratic People's Republic of Korea 67. Togolese Republic 68. United Republic of Tanzania 69. British Overseas Territory Pitcairn, Henderson, Ducie and Oeno Islands 70. Tristan da Cunha 71. Tuvalu 72. Union of the Comoros |
The updated list entered into force the day Decree 398/2026 was published in the Official Gazette (May 28, 2026) and applies to tax periods beginning on or after that date.
This insight is a brief comment on legal news in Argentina; it does not purport to be an exhaustive analysis or to provide legal advice.