Compliant taxpayer
An automatic benefit for anyone who hasn't missed a Personal Assets Tax filing or payment since fiscal year 2020. No application needed — if you qualify, the reduced schedule applies directly when you file your annual return.
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Personal Assets Tax: threshold and rates
How much net worth you can hold without owing this tax, how much the exemption for the home you live in is worth, and which rate applies to what you declare above those floors.
Fiscal year 2025 figures (filed in 2026)
In short
- Tax-free threshold: $384,728,044.57. Primary-residence exemption: $1,346,548,155.99 — applied together.
- Rates from 0.50% to 1.00% on the excess (general regime), or 0% to 0.50% for "compliant taxpayers."
- Fiscal year 2025 figures, filed in 2026.
The two floors that matter
Tax-free threshold and primary residence
These are two separate exemptions applied together: the value of your primary home (if it qualifies) is deducted first, and the general tax-free threshold is applied to what remains.
$ 384,728,044.57
General tax-free threshold
$ 1,346,548,155.99
Primary-residence exemption
If the assessed value of the home you live in doesn't exceed that second amount, it's excluded from the tax base entirely — it isn't even counted toward whether you've exceeded the general threshold.
On the excess
Rate schedule
Law 27,743 lowered the general schedule and created a reduced schedule for "compliant taxpayers" — those who have filed Personal Assets Tax returns without issues since 2020. The benefit deepens progressively, reaching a flat 0.25% rate for fiscal year 2027.
| Amount above threshold | General regime | Compliant taxpayer |
|---|---|---|
| Up to $ 52,664,283.73 | 0.50% | 0% |
| $ 52,664,283.73 to $ 114,105,948.16 | 0.75% | 0.25% |
| Above $ 114,105,948.16 | 1.00% | 0.50% |
Source and effective date: fiscal year 2025 figures (to be filed in June 2026), under Law 27,743 (Palliative and Relevant Fiscal Measures) and ARCA's implementing rules. The tax-free threshold and rate brackets are adjusted annually for inflation. Always confirm the current figure at arca.gob.ar or ask us.
Two benefits that don't combine
"Compliant" and REIBP aren't the same thing
REIBP
The Special Income Regime is different: a voluntary, up-front payment at a flat 0.45% rate that covers fiscal years 2023 through 2027 all at once. Whoever opts into REIBP can't also claim the compliant-taxpayer benefit, and vice versa.
Frequently Asked Questions
Does the tax-free threshold apply per person or per household?
It applies per individual. Each family member who holds assets in their own name declares their own net worth and applies their own tax-free threshold — there's no combined household threshold.
I own an apartment I rent out, not the one I live in. Does the primary-residence exemption apply?
No. The primary-residence exemption applies exclusively to the property where the taxpayer actually and permanently lives. A property rented out to third parties, a second home, or a vacant lot is counted like any other asset, with no additional benefit.
How do I know if I qualify as a "compliant taxpayer"?
Generally, if you filed and paid your Personal Assets Tax returns on time for fiscal years 2020 through 2023 (or weren't required to file because you were under the threshold), you qualify. ARCA determines it automatically when calculating the tax.
I have assets abroad. Do they pay a different rate?
Not anymore. Before Law 27,743, a higher differential rate applied to foreign assets. That distinction was eliminated: today all assets, whether held in Argentina or abroad, are taxed under the same unified schedule.
Not sure if you need to file Personal Assets Tax?
We review your net worth and tell you if you're above the threshold and what rate applies. No obligation.