Is there inheritance tax in Argentina?

Q: Do I file below the minimum?

Yes. ARBA then issues a certificate with nothing to pay ( ARBA FAQ ).

Last verified: 27 Oct 2026 · Status: Changing

Short answer. No national inheritance tax exists; it was repealed in 1976. Buenos Aires Province levies the Impuesto a la Transmisión Gratuita de Bienes, on property in the province or heirs living there. In 2026 children pay nothing up to ARS 23,343,337, then 1.6% to 7% by bracket on the whole amount. Nephews and strangers pay 4% to 9.5%. CABA has none.

As of 26 Oct 2026. Rules in force at that date.

Key rules

Nationally, nothing. The national tax on gratuitous enrichment, Law 20.632 (1973), was repealed by Law 21.282 (Boletín Oficial 7 April 1976). No later national law was found (unconfirmed). National income tax exempts inheritances, legacies and gifts (Income Tax Law art. 26 s)). The coparticipation law expressly allows provincial gratuitous transfer taxes (Law 23.548 art. 9 b)).

Buenos Aires Province (PBA). Law 14.044 brought the tax back from 2010 (Decree 63/2011 says it became operative on 1 January 2011 (unconfirmed)). It now sits in Title V of the Código Fiscal (Law 10.397, arts. 306 to 327). The 2026 figures are in Law 15.558 (Ley Impositiva 2026), arts. 47 to 52.

What is taxed. Inheritances, legacies, gifts and any other gratuitous enrichment (CF art. 307).
Nexus. A beneficiary domiciled in PBA pays on everything received. One domiciled elsewhere, including abroad, pays only on assets located in PBA, such as real estate there (CF arts. 318, 309 a)).
Base. PBA real estate: the higher of fiscal valuation times the Ley Impositiva coefficient, or market value (CF art. 315(1)). Deduct the deceased's debts and burial costs up to ARS 1,141,448 (art. 317; LI art. 50).
Minimum. Per beneficiary, ARS 23,343,337 for parents, children and spouse; ARS 5,606,568 for everyone else (LI art. 48). Above it, the whole amount is taxed (CF art. 306; Law 14.044 fundamentos).
Rates by kinship (LI art. 47, mirrored on ARBA's rate table): 1.603% to 7.008% for parents, children and spouse; 2.404% to 8.191% for other ascendants and descendants; 3.205% to 8.753% for siblings; 4.006% to 9.513% for nephews, cousins, other relatives, strangers and companies.
Filing and payment. The beneficiary files online with ARBA (CUIT and CIT key), even below the minimum (ARBA procedure). Inheritances are due 15 days after asking the court to register or release the assets, or 24 months after death, if earlier (CF art. 322 b)). Up to 36 instalments with interest (art. 321 bis).

Entre Ríos. Law 10.197 (BO 24 January 2013) created a similar tax from 8 February 2013 (CF t.o. 2018 art. 304). Yet the 2018 and 2022 consolidated codes contain no such tax title, and we found no repealing law. Status unconfirmed (unconfirmed).

CABA. The City's Código Fiscal t.o. 2026 contains no inheritance or gift tax.

What changes the answer

Heir domiciled in PBA. Foreign assets are taxed too (CF art. 318 a)), with credit for similar foreign taxes (art. 321).
Other assets received. CF art. 321 sets the rate using all assets received "in the Province and/or outside it, as the case may be". Whether this pushes up the rate for a non resident who also inherits foreign assets is unsettled (unconfirmed).
Small family home. A sole urban home left to a spouse or descendants is exempt only up to a fiscal valuation of ARS 1,154,400 (CF art. 320(6); LI art. 51).
Property in another province. Only PBA, CABA and Entre Ríos were checked.

Worked examples

An heir living in Spain inherits a PBA house worth US$200,000 from a parent (A) or an uncle (B). No debts; market value assumed above fiscal valuation. Pesos at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, a rate (dólar MEP selling rate (dolarapi.com)). Which exchange rate ARBA accepts for market value is unregulated in the sources (CF art. 315(1)) (unconfirmed).

Step or item	Time	Cost ARS	Cost USD
1. Base: market value	Date of death	312,780,000	200,000
2A. ITGB, child	By 24 months	6,829,380.80	4,367
2B. ITGB, nephew	By 24 months	14,348,397.76	9,175
3. ARBA return	Online	0 (no fee)	0
4. PBA court fee, succession	On registration	2.2% of fiscal valuation	n/a
5. Lawyer, notary, registry	Months	no official source (unconfirmed)	n/a

Step by step:

Base: US$200,000 × 1,563.90 = ARS 312,780,000. The heir lives abroad, so only the PBA house counts (CF art. 318 b)). It exceeds both minimums, so all of it is taxed (LI art. 48).
Bracket: ARS 171,222,431 to 342,444,836 (LI art. 47). Excess over the lower limit: ARS 141,557,569.
Child: 3,242,312 + 2.534% × 141,557,569 = ARS 6,829,380.80 (US$4,367; 2.18% effective).
Nephew (third degree collateral, CCyC art. 533): 7,358,285 + 4.938% × 141,557,569 = ARS 14,348,397.76 (US$9,175; 4.59% effective).
Instalments: up to 34 (child) or 36 (nephew) under ARBA's table, if requested before the due date (RN 22/2013 art. 2 bis). The table still uses 2018 peso bands (unconfirmed).
Court fee: 22 per mil on the estate's assets (LI art. 68 i); CF art. 337 f)). For real estate, it is computed on the fiscal valuation when the court orders registration (CF art. 332).

Cost to do it: ITGB of about 2.2% (child) or 4.6% (nephew) of value, plus the 2.2% court fee on fiscal valuation and professional fees. No capital. Due within 24 months of death at the latest.

Practical traps

The cliff. ARS 1 over the minimum makes the whole amount taxable (CF art. 306).
No sale before payment. Notaries, judges and registries must see the return and payment before any disposal (CF art. 324).
Personal assets tax still applies. The undivided estate pays Bienes Personales until the declaratoria de herederos (Law 23.966 art. 17). Then a local co owner or holder of a non resident's asset pays 0.50% for them (art. 26; Law 27.541 art. 31) (unconfirmed).

FAQ

Does CABA tax inheritances? No. Its 2026 Código Fiscal has no such tax.

I live abroad and inherit cash in a PBA bank. Is it taxed? Yes. Deposits in the province are located there (CF arts. 309 i) and 318 b)).

Are gifts taxed too? Yes, same scales and minimums, due 15 days after acceptance (CF arts. 314(2), 322 a)). Gifts to one person over five years are added up (art. 321).

Do I file below the minimum? Yes. ARBA then issues a certificate with nothing to pay (ARBA FAQ).

Which court handles the succession? The court of the deceased's last domicile, or for Argentine real estate the local court, applying Argentine law (CCyC arts. 2643, 2644).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.