Argentina’s wealth tax regime for 2025 applies progressive tax rates on the net worth of individuals with assets above specific thresholds. This article provides a detailed overview of Argentina’s wealth tax system, including tax brackets, applicable surtaxes, and practical planning tips based solely on the latest official data available.
Argentina’s Wealth Tax: Key Features
The wealth tax in Argentina is a progressive tax assessed on an individual’s property. Taxable wealth is calculated as the total value of assets minus liabilities, and applies above certain minimum thresholds. This tax is levied in Argentine pesos (ARS).
Taxable Assets and Assessment Basis
The wealth tax in Argentina is assessed based on property, encompassing various assets. The tax system is progressive, meaning rates increase as net worth rises.
Wealth Tax Rates and Brackets (2025)
The specific tax brackets and rates for the 2025 fiscal year are shown in the table below. All figures are provided in Argentine pesos (ARS).
| Net Worth (ARS) | Rate (%) |
|---|---|
| ARS 0 – ARS 40,107,214 | 0.5% |
| ARS 40,107,214 – ARS 86,898,963 | 0.75% |
| ARS 86,898,963 – ARS 240,643,283 | 1% |
| Above ARS 240,643,283 | 1.25% |
The tax rates above are applied only to the value of assets within each bracket, not retroactively to lower bands. Current data for a headline single wealth tax rate is not publicly available – taxpayers must calculate liability based on the brackets.
Surtaxes on Wealth (2025)
Argentina imposes additional surtaxes on certain categories of assets in 2025, depending on their reporting status. The table below summarizes the applicable surtaxes:
| Condition | Additional Surtax Rate (%) |
|---|---|
| Assets regularised through Argentina’s disclosure regime (REIBP Special Advance Payment) | 0.5% |
| Unreported assets under REIBP | 0.45% |
These surtaxes are levied in addition to the regular wealth tax brackets, depending on the asset’s disclosure status. Official figures show there are no minimum or maximum holding periods affecting these rates in 2025.
Who Is Subject to Argentina’s Wealth Tax?
This tax generally applies to individuals whose net worth exceeds the lowest bracket’s threshold. Both Argentine residents and certain non-residents with assets in Argentina may be liable. The calculation is based solely on property and assets as outlined in the regime.
Practical Aspects of Compliance
Taxpayers must carefully assess all global assets and liabilities to determine their Argentine wealth tax obligation for 2025. If assets have been disclosed via the Special Advance Payment Regime (REIBP), additional surtaxes apply. It is crucial to account for any changes in asset values over the tax year.
Pro Tips for Navigating Argentina’s Wealth Tax
- Carefully track the cumulative value of your assets to determine which tax brackets apply – small fluctuations can impact your tax rate.
- If you participate in the asset disclosure (REIBP) regime, factor in the relevant surtaxes (0.5% or 0.45%) on top of standard wealth tax rates.
- Review asset valuations annually to ensure accurate reporting and avoid under- or overestimating your liability.
- Document liabilities thoroughly, as these offsetting amounts can reduce your net taxable base and potentially your tax bracket.
- Stay updated by consulting Argentina’s official tax authority (AFIP) for potential changes to rates or reporting processes.
Summary
Argentina’s 2025 wealth tax regime enforces a progressive structure with rates starting at 0.5% and rising to 1.25% on larger net worths, plus additional surtaxes in specific disclosure situations. Full compliance requires careful calculation across all relevant brackets and understanding of any applicable surtaxes. Keeping detailed records, confirming asset values, and reviewing the latest official sources can help individuals efficiently manage their wealth tax obligations in Argentina.