Argentina

Inheritance tax in Argentina

Inheritance tax0%Provincial exception
Estate tax0%No national estate tax
Gift tax0%Buenos Aires Province exception
Probate taxVariesLegal process still matters

How inheritance tax works in Argentina

There is no federal inheritance tax in Argentina. At the national level, assets do not trigger a death tax merely because they pass to heirs, and there is no broad federal gift tax either.

The caveat is Buenos Aires Province, which has its own gift and inheritance tax based on specific conditions and amounts. Families still need wills, asset registers, corporate share-transfer documents and a plan for local court and bank procedures.

Tax rates at a glance

Inheritance tax
0%National level
Estate tax
0%
Gift tax
0%
Probate tax
Varies

Who benefits most

These profiles tend to benefit most when the rules match their real residence, payroll and business setup.

Family officesExpatsInvestorsFoundersHigh earners

Watch out for

  • No federal inheritance tax does not mean there is no local tax risk. Buenos Aires Province can tax some gifts and inheritances under its own rules.
  • Transfers of real estate or company interests can still involve registry work, bank release steps and stamp-tax style costs, even when there is no national estate tax.
  • Cross-border heirs should also check their own residence-country tax rules, because Argentina's lack of a federal death tax does not stop foreign taxation.

Frequently asked questions

Does Argentina have inheritance tax?

Argentina does not have a federal inheritance tax. Buenos Aires Province does have a local gift and inheritance tax for certain transfers.

Does Argentina have gift tax?

Not at the federal level. The main exception to watch is Buenos Aires Province, which can tax some gifts.

Do expats still need a will in Argentina?

Yes. The absence of a federal inheritance tax does not avoid legal delays, bank paperwork or provincial tax issues, so succession planning still matters.