Does Argentina have a national inheritance tax?

No. Argentina has no federal inheritance, estate, or death tax. Receiving an inheritance is not subject to any nationwide levy, so for assets outside the taxing provinces the duty is zero.

Which province taxes inheritances?

The Province of Buenos Aires reintroduced an Impuesto a la Transmisión Gratuita de Bienes — a tax on free transfers including inheritances, legacies, and gifts. It applies to assets located in, or beneficiaries resident in, that province. Most other provinces and the City of Buenos Aires do not levy it.

How is the provincial tax worked out?

An exempt minimum is subtracted from the inherited amount first. The remainder is taxed on a progressive scale, with lower rates for close relatives (children, spouse) and higher rates for distant relatives or unrelated heirs. This tool models that structure.

Are close relatives exempt?

Close relatives benefit from a higher tax-free minimum and lower marginal rates than strangers. A modest inheritance passing to a child or spouse may fall entirely under the exempt threshold and owe nothing.

Does this calculator store my data?

No. Everything runs locally in your browser and nothing is uploaded, so your figures stay private.

Argentina Inheritance Tax Calculator

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This Argentina inheritance tax calculator answers a common confusion. At the national level there is no inheritance, estate, or death tax in Argentina — the federal duty was abolished decades ago. The only inheritance tax that can apply is provincial, and in practice the Province of Buenos Aires is the one that levies it through the Impuesto a la Transmisión Gratuita de Bienes (tax on gratuitous transfers).

How it works

If the assets and heirs fall outside a taxing province, the duty is simply zero. Where the Buenos Aires Province tax applies, the calculation works in two steps:

taxable base = inherited value − exempt minimum (the exempt minimum is larger for close relatives), then a progressive rate is applied to the taxable base.

Close relatives (children, spouse, parents) get a higher tax-free floor and gentler rates; distant relatives and unrelated heirs face a lower floor and steeper rates. The tool picks the right exempt minimum and rate band for the relationship you select.

Example

A child inherits ARS 50,000,000 of Buenos Aires Province assets. The close-relative exempt minimum removes the first slice; the remainder is taxed at a low single-digit-to-teens percentage. A non-relative inheriting the same amount loses a larger share because the floor is smaller and the rate higher.

Notes

This is an estimate. The exact exempt minimums and bracket rates are set annually by the provincial revenue authority (ARBA) and are indexed, so confirm current figures before filing. Assets in the City of Buenos Aires and most other provinces are not subject to this tax. Always check with a local contador or tax lawyer.