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Inheritance tax in Argentina 2026
Federally, Argentina taxes neither inheritances nor gifts — the income tax law expressly exempts them.
The exception is provincial: Buenos Aires Province taxes beneficiaries domiciled there (or receiving in-province assets) at roughly 2% to 9% by kinship and amount.
At a glance
- top rate
- 0% federal; ≈9% top rate in Buenos Aires Province
- entry band
- 0% everywhere else
- tax year basis
- On the enrichment event (province)
- filing deadline
- Provincial rules where applicable
- residency basis
- Provincial domicile or in-province assets
- regime flag
- The annual wealth tax is the real recurring charge on holdings
Rates
Inheritances and gifts (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Inheritances, legacies and gifts — exempt from federal income tax |
| ≈2% – 9% | Value received, by kinship and amount | Beneficiaries domiciled in Buenos Aires Province, or assets located there |
Annual personal assets tax (2025 values — the standing wealth charge)
| Net assets above the ARS 384.7 million allowance | Rate |
|---|---|
| 0 – 52,664,284 | 0.5% |
| 52,664,284 – 114,105,948 | 0.75% |
| Over 114,105,948 | 1% |
Marginal rates apply within each band.
Thresholds & allowances
- Wealth-tax home exemptionARS 1,346,548,156 (2025)
The dwelling stays out of the wealth-tax base below this value
- Compliant-taxpayer discount0.5-point rate cut
For taxpayers outside the 2024 amnesty with clean 2020-2022 filings
Residency
Residency trigger
Heirs inherit federally tax-free; what matters afterwards is the annual personal assets tax on worldwide holdings — gliding down to 0.25% by 2027 — and the estate itself is a taxpayer until distribution.
Non-resident treatment
Non-residents pay the wealth tax only on Argentine-situated assets, with no allowance; local administrators withhold 0.5% on assets they manage for foreign owners.
Notes
- Government bonds, peso deposits, quoted corporate notes and intangibles are exempt from the wealth tax — the same instruments the income tax favours.
- Law 27,743 killed the higher wealth-tax scale on foreign assets from 2023 and set the path to a single 0.25% rate by 2027.
- Five 20% prepayments apply to the wealth tax like the income tax.
- A 2021 federal-provincial pact confirms inheritance taxation belongs to the provinces — most simply choose not to levy it.
FAQ
Does Argentina have inheritance tax?
Not federally — 0%, inheritances and gifts are exempt income. Only Buenos Aires Province taxes them, at roughly 2-9% by kinship and amount.
What is Argentina's wealth tax?
The personal assets tax: 0.5-1% (2025) on worldwide net assets above ARS 384.7 million, with the family home exempt to ARS 1.35 billion — and rates legislated to fall to 0.25% by 2027.
Figures: tax year 2026, compiled from public sources. Not tax advice.