Argentina’s tax authority (ARCA) has updated the personal assets tax for the 2025 fiscal year, setting a general threshold of ARS 384.7 million, introducing an exemption for primary residences up to ARS 1.35 billion, and applying tiered rates of 0.50–1% on assets above the threshold, with compliant taxpayers receiving a 0.50% reduction across all brackets.
Argentina’s tax authority (ARCA) has updated the thresholds and brackets for the personal assets tax for individuals and undivided estates for the fiscal year ending on 31 December 2025.
Minimum value applicable to valuation of assets
- General minimum threshold: Individuals and undivided estates are only liable for the tax if the total value of their taxable assets exceeds ARS 384,728,044.57.
- “Own Home” exemption: A taxpayer’s primary dwelling (casa-habitación) is exempt from this tax if its value does not exceed ARS 1,346,548,155.99. If the value exceeds this limit, only the excess is taxable.
- Compliant taxpayer benefit: Taxpayers who have historically met all filing and payment obligations receive a 0.50% reduction across all tax rate brackets.
Tax brackets and rates (applied to excess value)
The following rates apply only to the portion of the assets that exceeds the general threshold of ARS 384,728,044.57.
| Asset value over threshold (ARS) | Standard rate | Compliant rate |
| Up to 52,664,283.73 | 0.50% | 0.00% |
| 52,664,283.73 – 114,105,948.16 | 0.75% | 0.25% |
| Over 114,105,948.16 | 1.00% | 0.50% |
The personal assets tax is levied on assets owned by an individual, both within the country and, in some cases, abroad, as of 31 December each year. If the total value of these assets exceeds the established minimum threshold, the individual must register for the tax and submit a sworn statement calculating the payable amount by applying a tax rate to the portion of the asset value exceeding the threshold.
