Inheritance and Estate Tax in Argentina

Does Argentina have a national inheritance or estate tax?

No. Argentina has not had a federal inheritance or estate tax since 1976, when the national law was repealed. The federal tax authority, ARCA (Agencia de Recaudacion y Control Aduanero, formerly AFIP), collects no death duty, no estate tax, and no federal gift tax. This places Argentina among the minority of OECD-comparable economies with no central-government levy on wealth transfers at death. The only inheritance-related federal exposure for an estate is the annual Impuesto sobre los Bienes Personales (wealth tax), discussed below. [1]

Which Argentine province levies an inheritance tax, and what is it?

The Province of Buenos Aires is, as of 2026, the only Argentine jurisdiction to tax gratuitous transfers. Its levy is the Impuesto a la Transmision Gratuita de Bienes (ITGB), governed by Law No. 14,044 (2009) and updated annually through the Ley Impositiva. The ITGB applies to inheritances, legacies, and inter vivos gifts received by individuals domiciled in Buenos Aires Province, and also to assets physically located in the province when the beneficiary is domiciled elsewhere. The administering body is ARBA (Agencia de Recaudacion de Buenos Aires). [2]

The 22 other provinces and the Autonomous City of Buenos Aires (CABA) impose no comparable tax. Moving assets to or from provinces such as Cordoba, Mendoza, Santa Fe, or Tucuman carries no provincial inheritance-tax consequence.

Key 2026 non-taxable minimums under Ley Impositiva 2026 (Law No. 15,558): transfers to a spouse, parents, or children are exempt up to ARS 23,343,337; transfers to all other beneficiaries are exempt up to ARS 5,606,568. These thresholds are set annually and adjusted for inflation. Amounts above the threshold are taxed on the excess using the progressive scale in Article 47 of the Ley Impositiva.

2026 ITGB rate table (selected brackets, Article 47, Ley Impositiva 2026)

Rates rise progressively with the size of the transfer and with decreasing closeness of relationship. In practice, most mid-sized estates transferred to direct heirs face effective rates well under 4%; large transfers to unrelated beneficiaries can reach rates above 8%. The full 12-bracket table is published at web.arba.gov.ar/tgb-alicuotas. [3]

Additional exemptions for close relatives include: a single family dwelling (vivienda familiar) whose assessed value does not exceed the annual threshold; and a qualifying family business whose assets do not exceed approximately ARS 153 million, provided operations continue for five years after the death. [4]

How does the succession (sucesion) process work?

In Argentina, estate administration is a judicial process known as the sucesion. The competent court is the civil court of the deceased's last domicile (or, for real estate, the court where the property is located). The judge oversees: identification and appointment of heirs, inventory and appraisal of assets, payment of debts and bequests, issuance of the declaratoria de herederos (judicial declaration of heirs), and final partition among beneficiaries.

Where all heirs are adults and in agreement, an extrajudicial succession may proceed before a notary public, avoiding the courts entirely. Argentine law also establishes forced heirship rules (legítima): a portion of the estate is reserved by law for direct descendants, ascendants, and the surviving spouse. Testamentary freedom exists only for the freely disposable portion. [5]

For Buenos Aires Province estates, the ITGB declaration must be filed with ARBA within 15 days of requesting property registration or delivery, or within 24 months of the date of death, whichever falls first. Payment may be spread over up to 36 monthly installments. [2]

How does the Bienes Personales wealth tax interact with inheritance?

The national Impuesto sobre los Bienes Personales is an annual wealth tax levied on Argentine-resident individuals' worldwide net assets above the non-taxable minimum (ARS 384,728,044 for 2025, indexed). Rates range from 0.25% to 1.00% on the excess. This tax is a lifetime levy on the decedent, not an inheritance tax, but it has two estate-relevant effects.

First, the estate must file a final Bienes Personales return for the year of death covering assets held through the date of death. Second, heirs who are Argentine residents become liable for Bienes Personales on the inherited assets from the following fiscal year onward. Non-resident heirs who receive Argentine real property must designate a local substituto tributario (substitute taxpayer) to file and pay Bienes Personales on their behalf at a flat 0.5% rate on the Argentine asset. [1][4]

Inherited assets themselves are not subject to income tax at the moment of transfer: Argentine income tax (ganancias) does not treat a gratuitous inheritance as taxable income to the recipient. However, any income generated by those assets from the date of inheritance onward is taxable under the ordinary rules.

What rules apply to non-resident heirs and foreign assets?

Argentine courts have jurisdiction over a succession when the deceased's last domicile was in Argentina, or when the estate includes immovable property located in Argentina. A foreign resident who inherits Argentine real property must still go through the Argentine judicial succession process for that asset.

For Buenos Aires Province ITGB, a non-resident heir is taxable on assets located within the province, regardless of where the heir lives. The heir's relationship to the deceased still determines which rate bracket applies. Practically, the attorney or notary handling the Argentine succession will also handle the ITGB filing.

For foreign assets held by an Argentine-domiciled decedent, the succession of movable property (bank accounts, securities, personal property) is generally governed by the law of the deceased's last domicile -- meaning Argentine succession law applies, including forced heirship rules. Immovable property abroad is governed by the law of the country where it is located. Argentina has no comprehensive bilateral estate tax treaties, so double-taxation relief on foreign assets is not generally available; each country's rules apply independently. Seek guidance from a qualified tax professional familiar with both jurisdictions before administering a cross-border estate.

For an overview of Argentina's broader tax environment, see the Argentina country overview. For locating a credentialed Argentine tax professional, use the directory search tool on this site.