Argentina Guía de Herencia y Donaciones 2026

No Federal Inheritance Tax

Argentina does not impose a federal inheritance or estate tax. At the national level, there is no tax on the transfer of assets upon death (causa mortis) or on gifts (donaciones inter vivos). This makes Argentina one of the more favorable jurisdictions from an inheritance tax perspective.

However, certain provinces have their own provincial-level taxes on gratuitous transfers. These vary significantly by province.

Provincial Inheritance/Gift Taxes by Province

The following provincial taxes apply to inheritances and gifts in major provinces:

• Buenos Aires Province (PBA): The Impuesto a la Transmisión Gratuita de Bienes (ITGB) applies at progressive rates. Direct descendants and spouses are generally exempt. For non-direct heirs, rates range from approximately 5–10% depending on the value and relationship.
• CABA (Autonomous City of Buenos Aires): The Impuesto a la Transmisión Gratuita de Bienes applies at rates up to 10% for inheritances and gifts. The tax is also imposed on donations inter vivos. Spouses and direct descendants are typically exempt for inheritances but may be subject for gifts above certain thresholds.
• Córdoba: The Impuesto a la Transmisión Gratuita de Bienes has rates of approximately 3–5% on the value of inherited or gifted assets. Certain familial exemptions apply.
• Santa Fe: Rates range from 0% to 10%, with exemptions for smaller inheritances and direct family transfers.
• Mendoza: The provincial transfer tax applies at approximately 2–5% on inheritances and gifts, with exemptions for spouses and descendants.

Many provinces have no inheritance tax at all (e.g., Salta, Tucumán, Entre Ríos). It is essential to check the specific province where the deceased was domiciled or where the assets are located.

Gift Tax (Donaciones)

• There is no federal gift tax in Argentina. Gifts (donaciones) are not subject to national income tax for the recipient.
• Provincial gift taxes apply in the same provinces that have inheritance taxes. The rates and exemptions are generally similar to those for inheritances.
• In CABA and Buenos Aires Province, gifts to spouses and direct descendants may be exempt up to a certain annual amount (e.g., ARS 500,000–1,000,000, indexed).
• Gifts made as "advancements of inheritance" (donaciones inoficiosas) may be subject to clawback provisions under civil law if they exceed the testator's disposable share.

Succession Process (Proceso Sucesorio)

• The inheritance process in Argentina follows civil law procedures and is handled through the local courts in the province of the deceased's last domicile.
• Legal heirs include the surviving spouse, descendants (children, grandchildren), and ascendants (parents, grandparents) in defined proportions according to the Civil Code.
• The estate must go through a judicial or notarial succession process (sucesión) to transfer property titles to heirs. This process involves court fees and legal costs.
• Provincial inheritance taxes (where applicable) must be paid before the formal transfer of assets is registered.

Inheritance from Foreign Assets

• Argentine residents who inherit foreign assets are not subject to Argentine inheritance tax on those assets (since there is no federal inheritance tax).
• However, if the inherited assets generate income (e.g., rental income from an inherited property abroad), that income would be subject to Argentine income tax (IIT) as foreign-source income.
• The country where the assets are located may impose its own inheritance tax (e.g., US estate tax on US-located assets).

Estate Planning Considerations

• Wills (testamentos): Having a will simplifies the succession process but does not change the tax treatment.
• Trusts: Argentine law recognizes trusts (fideicomisos) which can be used for estate planning, though tax treatment varies.
• Donations in life: Making gifts during life may be beneficial for estate planning, especially in provinces that tax inheritances but exempt small gifts or direct-family transfers.
• Insurance: Life insurance proceeds paid to designated beneficiaries generally do not form part of the estate for succession purposes and are not subject to inheritance tax in most provinces.

FAQs

Does Argentina have an inheritance tax?

No, Argentina does not have a federal inheritance tax. Some provinces (Buenos Aires, CABA, Córdoba, Santa Fe, Mendoza) have provincial-level taxes on inheritances and gifts, but direct descendants and spouses are often exempt or subject to reduced rates.

Do I need to pay tax on money or property I inherit from abroad?

Argentina does not tax the inheritance itself. However, any income generated by inherited assets (rent, dividends, interest) would be subject to Argentine income tax if the beneficiary is an Argentine resident.

Are gifts between spouses taxable in Argentina?

Gifts between spouses are generally exempt from provincial gift taxes in most provinces. However, gifts to third parties may be subject to tax depending on the province and the value of the gift.

Aviso Legal

Este guia fornece informações gerais sobre impostos sobre herança e doação na Argentina para 2026. Leis variam por província e podem mudar. Sempre consulte um advogado especializado em direito sucessório para orientação específica. InvestmentKit não fornece aconselhamento tributário ou jurídico.