Argentina

Research notes

Argentina — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

Argentina taxes residents on worldwide income. Gains on foreign listed shares are taxed at a flat 15% (Argentine listed shares are exempt); foreign dividends are taxed at the progressive rates up to 35%, with a foreign tax credit. There is no federal inheritance or gift tax (the Province of Buenos Aires has one; the City of Buenos Aires does not). The personal assets tax (Bienes Personales) is a broad wealth tax on worldwide gross assets: 0.5% to 0.75% in 2026, falling to 0.25% from 2027 under Law 27.743. New residents become taxable after 12 months of residence.

US citizens: US citizens remain subject to US federal tax; no US-Argentina income tax treaty, so relief depends on foreign tax credits on each side.

Residence and eligibility

Foreign nationals become resident from the 13th month of presence in Argentina (for reasons other than work); foreign nationals assigned to work for up to five years remain non-resident. Law 27,802 clarified that citizenship by naturalisation for relevant investments does not by itself make a person tax resident (PwC Residence).

• Mercosur residence (OTHER): Nationals of Mercosur and associated states can obtain residence under the Mercosur residence agreement (not researched in detail).
• Rentista / pensionado / investor residence permits (EU, US, OTHER): Temporary residence categories exist for persons with passive income or investments; amounts not researched. A citizenship-by-investment route exists (Law 27,802 reference in PwC) but terms were not researched.

Capital gains

Standard regime

Gains of resident individuals on shares, bonds and fund units are taxed at a flat 15% (schedular). Gains on shares traded on a CNV-supervised Argentine market or issued in an IPO, and on Argentine government/corporate bonds and local mutual funds, are exempt. Gains on foreign securities are foreign-source and taxed at 15%. From 1 January 2026 gains on the sale of real estate by resident individuals are exempt (reform effective for transfers on or after 1 Jan 2026).

• Important exceptions, statute references and announced changes: Gains on digital currencies 15%. Gains computed on foreign securities in foreign currency for foreign-source rules (not verified). Provincial stamp tax (around 1%-1.5%) may apply to some contracts.
• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON numbers: headline 15% (0.15); listed domestic 0% (0.0); listed foreign 15% (0.15); private business sale 15% (0.15); local real estate 0% (0.0); foreign real estate n/a (null).
• How derived: LIG schedular rate 15% on results from the sale of shares and securities by resident individuals (PwC Income determination; Deloitte 2026); exemption for CNV-listed shares/IPO shares. Foreign listed securities: 15% foreign-source rate. private_business_sale = unlisted shares at 15%. Local real estate exempt for transfers from 1 Jan 2026 (PwC, Significant developments).
• Trader recharacterisation: Habitual dealers carrying on a business are taxed on business income at progressive rates up to 35%.
• Foreign assets: Worldwide; foreign tax credit limited to the Argentine tax on the foreign-source income (PwC Foreign tax relief).

Open points for this tax: The 15% rate for foreign-source share gains (LIG art. 94, ex-art. 90 3rd paragraph) is confirmed only by a press article and practitioner consultations, not by the consolidated law text (infoleg page could not be opened). | Whether the 2026 real-estate exemption also covers foreign real estate held by residents is not stated; real_estate_foreign left null.

Dividends

Standard regime

Foreign dividends are foreign-source income taxed at the general progressive rates (top 35%). Dividends from Argentine companies out of profits from 2018 onwards bear a 7% withholding tax, which is final for individuals.

• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON numbers: headline 35% (0.35); domestic 7% (0.07); foreign gross 35% (0.35); foreign tax relief: credit.
• How derived: Foreign dividends at the top progressive PIT rate 35% (PwC Taxes on personal income, FY2026 top rate 35%). Domestic dividends: 7% WHT on dividends from 2018+ profits (PwC Income determination; Deloitte 2026). Credit for foreign tax up to the Argentine tax on that income.
• Outbound withholding: 7% WHT on dividends to residents and non-residents (profits from 2018 onwards); 35% equalisation tax only on distributions of pre-2018 untaxed earnings. Argentine companies also pay the 0.5% personal assets tax on shares held by individuals as substitute taxpayer.
• Treaty network: About 30 treaties (PwC list includes Australia, Belgium, Brazil, Canada, Chile, Denmark, Finland, France, Germany, Italy, Mexico, Netherlands, Norway, Qatar, Russia, Spain, Sweden, Switzerland, Turkey, UAE, UK; Japan, Luxembourg and China pending). No treaty with the US.
• Holding companies: Controlled foreign entities with passive income may be looked through under transparency rules (PwC).

Open points for this tax: FY2026 brackets are indexed semi-annually; the 35% rate applied above ARS 60,750,914 of semi-annual taxable income for January-June 2026.

Inheritance and gifts to children

Standard regime

There is no federal inheritance or gift tax. The Province of Buenos Aires levies a gratuitous transfer tax (Impuesto a la Transmision Gratuita de Bienes) under its own conditions; the City of Buenos Aires (CABA), where the family would most likely live, does not. The JSON scores the CABA position.

• Regional differences: Province of Buenos Aires (not CABA) levies an inheritance and gift tax; other provinces currently do not (PwC).
• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON numbers: basis none, children fully_exempt, exemption 0 ARS, brackets (marginal): none; other transfer costs 0% (0.0).
• Gifts: No federal gift tax; Province of Buenos Aires taxes gifts under its gratuitous-transfer tax. (same as inheritance: True; tax-free after years: None)
• Foreign assets: No national tax on any assets.
• Residence/domicile rules: Provincial tax depends on domicile in the Province of Buenos Aires / situs there.
• Business relief covers listed shares: False

Open points for this tax: Province of Buenos Aires gratuitous-transfer tax rates and scope (whether it reaches foreign assets of a PBA domiciliary) not researched. | PwC notes that the federal government and other provinces may introduce similar taxes.

Wealth tax

Standard regime

The Impuesto sobre los Bienes Personales taxes resident individuals on worldwide assets (no deduction for liabilities) above the non-taxable minimum (ARS 384,728,044.57 for FY2025, indexed annually). Law 27.743 sets the 2026 scale at 0.50% up to ARS 13,688,704.13 (2023 base, indexed) and 0.75% above; from 2027 the rate is a flat 0.25%. Argentine bank deposits and government bonds are exempt; the owner-occupied home is exempt up to ARS 1,346,548,155.99 (FY2025).

• Important exceptions, statute references and announced changes: Law 27.743 rate path: 2023 0.5%-1.5%, 2024 0.5%-1.25%, 2025 0.5%-1.0%, 2026 0.5%-0.75%, 2027 onwards 0.25%. Individuals working in Argentina for up to five years are taxed only on Argentine assets (requires employment).
• Tax year / confidence / verification: 2026 / medium / partially_verified (checked 2026-10-15)
• JSON type: broad
• Component Impuesto sobre los Bienes Personales (FY2026 scale, FY2025 indexed amounts): base net_wealth_worldwide, allowance 384,728,045 ARS, entry threshold 0 ARS, brackets (marginal): from 0 ARS: 0.5% (0.005); from 52,664,283 ARS: 0.75% (0.0075). Base is gross assets (liabilities generally not deductible), so net_wealth_worldwide overstates the deduction. Bracket threshold ARS 52,664,283 is the FY2025 indexed value of the 2023 base ARS 13,688,704.13. Rate falls to 0.25% flat from FY2027 (Law 27.743 art. 25(e)). Foreign wealth taxes on foreign assets are creditable. Argentine shares are taxed at 0.5% via the company (substitute taxpayer), not in the individual's return.
• Property tax (not a wealth tax): Provincial/municipal real estate tax (e.g. ABL in Buenos Aires City) on fiscal value; 0.6% tax on bank account debits and credits; provincial stamp tax.

Open points for this tax: Indexed 2026 amounts (non-taxable minimum, bracket threshold, home exemption) are published only after year-end; FY2025 values are used in the JSON. | The REIBP advance-payment regime (fiscal stability to 2038) is open only to persons resident at 31 Dec 2023 and does not help a new arrival.

Special regimes

None modelled; see Residence and eligibility.

Company taxation (kept separate from personal tax)

Headline CIT rate: 35% (0.35). Progressive CIT 25%/30%/35% (indexed brackets; 35% above ARS 1,335,141,857 for 2026). 7% WHT on dividends. Worldwide taxation with foreign tax credit. RIGI large-investment incentive regime.

Cost of living notes

Not researched.

Open questions

• Consolidated text of LIG art. 94 (15% on foreign-source securities gains) not opened.
• 2026 indexed amounts for Bienes Personales not yet published.

Sources

• PwC Worldwide Tax Summaries: Argentina - Individual - Income determination (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/income-determination
• Deloitte International Tax: Argentina Highlights 2026 (Deloitte, professional): https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-argentinahighlights-2026.pdf
• iProfesional: Impuesto a las Ganancias - renta financiera de fuente extranjera (15% on purchase-sale results, LIG art. 90 3rd paragraph, now art. 94) (iProfesional, other): https://www.iprofesional.com/impuestos/291480-Impuesto-a-las-Ganancias-Renta-financiera-de-fuente-extranjera
• PwC Worldwide Tax Summaries: Argentina - Individual - Significant developments (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/significant-developments
• PwC Worldwide Tax Summaries: Argentina - Individual - Taxes on personal income (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/taxes-on-personal-income
• PwC Worldwide Tax Summaries: Argentina - Individual - Foreign tax relief and tax treaties (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/foreign-tax-relief-and-tax-treaties
• Ley 27.743 (2024), Title on Impuesto sobre los Bienes Personales: art. 25 scale of Law 23.966 for fiscal periods 2023-2027 and REIBP (InfoLEG (Ministerio de Justicia, Argentina), legislation): https://servicios.infoleg.gob.ar/infolegInternet/anexos/400000-404999/401268/norma.htm
• PwC Worldwide Tax Summaries: Argentina - Individual - Other taxes (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/other-taxes
• PwC Worldwide Tax Summaries: Argentina - Individual - Residence (PwC, professional): https://taxsummaries.pwc.com/argentina/individual/residence
• PwC Worldwide Tax Summaries: Argentina - Corporate - Taxes on corporate income (PwC, professional): https://taxsummaries.pwc.com/argentina/corporate/taxes-on-corporate-income

Change log

• 2026-10-15: initial research.