Argentina Guía de Impuestos sobre el Patrimonio 2026

Aporte Solidario y Extraordinario (Extraordinary Wealth Tax)

The "Aporte Solidario y Extraordinario para ayudar a morigerar los efectos de la pandemia" was created by Law 27,605 in December 2020 as a one-time (extraordinary) tax on high-net-worth individuals. However, it has been effectively extended through subsequent legislation:

• Original application: 2020–2021 fiscal year. Taxable event as of December 18, 2020.
• Extended: The tax has been re-enacted and extended in various forms. As of 2026, a similar wealth tax (sometimes called "Aporte Solidario 2.0" or the "Ley de Blanqueo y Aporte") remains in effect, though with modifications.
• Applicable to: Individuals (personas físicas) whose total declared assets (bienes) exceed ARS 200 million (approximately, adjusted for inflation; thresholds are indexed).

Progressive rates on the portion exceeding the minimum threshold:

• 2.0% — on assets between the minimum threshold and ARS 600 million
• 2.5% — on assets between ARS 600 million and ARS 1,800 million
• 3.0% — on assets between ARS 1,800 million and ARS 3,000 million
• 3.5% — on assets exceeding ARS 3,000 million

Assets located outside Argentina are generally subject to a higher rate (e.g., 3.5% minimum instead of 2%). The tax is payable in ARS (or in kind, with government bonds, under certain conditions).

Bienes Personales — Annual Personal Assets Tax

The Impuesto sobre los Bienes Personales (IPBP) is an annual wealth tax on the total assets of individuals (personas físicas) and undivided estates (sucesiones indivisas) as of December 31 of each year. It is administered by AFIP:

• Minimum threshold: For 2026, assets above approximately ARS 10 million are subject to the tax (this threshold is indexed for inflation). Assets below this level are exempt.
• Primary residence: The taxpayer's primary residence (casa habitación) is exempt up to a value of approximately ARS 60 million (indexed). The excess portion above this is taxable.
• Taxable assets include: Real estate (both in Argentina and abroad), bank accounts, investments (shares, bonds, mutual funds), vehicles, jewelry, artwork, cryptocurrencies, and other personal property.
• Assets located abroad are also subject to Bienes Personales for Argentine residents.

Progressive annual rates on net taxable assets (total assets minus liabilities, within limits):

• 0.25% — up to ARS 5 million
• 0.50% — from ARS 5 million to ARS 10 million
• 0.75% — from ARS 10 million to ARS 30 million
• 1.00% — from ARS 30 million to ARS 100 million
• 1.25% — from ARS 100 million to ARS 200 million
• 1.50% — over ARS 200 million

Note: Rates and thresholds are adjusted for inflation periodically. The rates above reflect the general structure; actual 2026 specific amounts depend on the year's inflation adjustment decree. Foreign assets may be subject to a higher rate (double the domestic rate, capped at 2.25%).

Comparison: Aporte Solidario vs. Bienes Personales

Filing and Payment

• Bienes Personales: Filed annually together with the Personal Income Tax return (Ganancias). The return is due between January and March/April of the following year. The tax can be paid in a single installment or up to 3 monthly installments.
• Aporte Solidario: Filed separately (Formulario específico). The payment is due within 30 days of the filing deadline. Payment in kind (using government bonds at par value) has been allowed in some editions of the tax.
• Non-compliance may result in fines and interest charges (at the official rate).

Wealth Tax Planning Considerations

• Asset relocation: Moving assets abroad does not avoid Bienes Personales — foreign assets are taxable (at potentially higher rates).
• Tax amnesty (blanqueo): Argentina has periodically offered tax amnesties (blanqueo de capitales) for undeclared assets, allowing regularization with reduced penalties. The last major blanqueo was in 2016–2017; a new one was discussed in 2024–2025.
• Corporate holdings: Holding assets through a corporate vehicle may affect the application of wealth taxes, though anti-avoidance rules apply.
• Primary residence: Maximizing the primary residence exemption (up to ARS 60M) is a key planning strategy.

FAQs

Does Argentina have a wealth tax?

Yes, Argentina has two wealth taxes: (1) Bienes Personales, an annual tax on personal assets with rates from 0.25% to 1.50%, and (2) the Aporte Solidario (extraordinary wealth tax), re-enacted periodically, with rates from 2.0% to 3.5% for high-net-worth individuals.

Are foreign assets subject to Argentine wealth taxes?

Yes. For tax residents, assets located outside Argentina are subject to both Bienes Personales (at approximately double the domestic rate) and the Aporte Solidario (at a 3.5% minimum rate).

Is my primary residence exempt from wealth taxes?

Yes, for Bienes Personales, the primary residence is exempt up to approximately ARS 60 million. For the Aporte Solidario, the primary residence is not exempt.

Can I pay the Aporte Solidario with bonds?

In some editions of the Aporte Solidario, payment in kind using Argentine sovereign bonds (valued at par + accrued interest) has been permitted. Check the specific law for the current year's provisions.

Aviso Legal

Este guia fornece informações gerais sobre os impostos sobre o patrimônio na Argentina para 2026. Leis e alíquotas podem mudar significativamente com novas medidas fiscais. Sempre consulte um contador especializado em tributação patrimonial para orientação específica. InvestmentKit não fornece aconselhamento tributário.