Tax
Bienes Personales: Argentina's Wealth Tax Explained
How Argentina's annual wealth tax works, who it applies to, and how to calculate your liability.
May 12, 2026
What Is Bienes Personales?
Bienes Personales is an annual wealth tax levied on the net value of assets held by Argentine residents (on worldwide assets) and non-residents (on Argentine-located assets only) above a minimum non-taxable threshold. It is assessed as of December 31 of each year and filed in the following June. The tax applies to individuals and undivided estates, not to companies.
Tax Rates and Thresholds
For Argentine residents, the 2025 non-taxable minimum was approximately ARS 100 million (the peso amount is adjusted annually for inflation). Assets above this threshold are taxed at progressive rates ranging from 0.5% to 1.75% depending on total taxable net worth. Foreign assets are generally taxed at higher rates (2.25% for those held in non-cooperative jurisdictions) to discourage offshore holding without disclosure.
Key Asset Categories
Taxable assets include: real estate (valued at fiscal value or purchase price, whichever is higher), financial investments (stocks, bonds, mutual funds), bank deposits, vehicles, art and luxury goods, and foreign assets (reported at their market value). Certain assets - primary residence up to a threshold, Argentine government bonds - may receive preferential treatment. Roffo calculates your Bienes Personales liability and manages the annual filing.
Interested in investing or relocating to Argentina?
Our team is available for a free 30-minute advisory call.