How wealth tax works in Argentina
Argentina's wealth tax is the personal assets tax, Bienes Personales. Residents are taxed on worldwide assets, while non-residents are generally taxed only on assets located in Argentina. The tax is assessed on the value of assets held at 31 December each year.
For the 2025 tax period filed in 2026, ARCA's official minimum exemption is ARS 384,728,044.57, with a home exemption cap of ARS 1,346,548,155.99. The general table has 0.50%, 0.75% and 1.00% bands. Rates, thresholds, filing deadlines and any special-regime position should be checked for the actual fiscal year.
Wealth tax brackets in Argentina
| Bracket | Rate | Notes |
|---|---|---|
| Up to ARS 52,664,283.73 above the minimum exemption | 0.50% | 2025 filing scale published by ARCA. |
| ARS 52,664,283.73 to 114,105,948.16 above the minimum exemption | 0.75% | |
| Above ARS 114,105,948.16 above the minimum exemption | 1.00% |
Tax rates at a glance
- Net wealth tax
- 0.50%-1.00%Progressive
- Net worth tax
- 0.50%-1.00%
- Annual asset tax
- 0.50%-1.00%
- Non-resident local assets
- 0.50%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsHigh earnersFamily officesExpatsCrypto holders
Watch out for
- ARCA sets filing deadlines by year and can extend them. It also publishes a separate informative return for some high-income employees and taxpayers with additional disclosure duties.
- REIBP, the special advance payment regime, can fix liability for eligible taxpayers who joined on time, so older planning assumptions may not fit current filings.
- Buenos Aires Province has its own gift and inheritance tax regime, and local property or transfer taxes can still apply even when the federal wealth tax position is favorable.
Frequently asked questions
Does Argentina have a wealth tax?
Yes. Argentina has a federal personal assets tax, Bienes Personales, which applies to residents on worldwide assets and to non-residents on Argentine assets.
What is the wealth tax threshold in Argentina?
For the 2025 tax period filed in 2026, ARCA shows a minimum exemption of ARS 384,728,044.57. A home exemption cap also applies to a principal residence.
Is Argentina's wealth tax changing in 2026?
ARCA publishes the applicable threshold and rate table for each tax period. For FY2025, the general table runs from 0.50% to 1.00%; exact liability depends on the tax year and any special regime.