The full list of property taxes in Argentina in 2025

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A team specialized in real estate investing in LATAM countries

We are a team of financial experts, legal professionals, developers, and local real estate specialists dedicated to helping people like you avoid mistakes when investing in real estate in a foreign place, particularly in Argentina. If you'd like to learn more about us, you can check our presentation page.

What are all the different property taxes that exist in Argentina in 2025?

Argentina imposes several distinct property-related taxes that property owners must understand before investing.

The primary tax is the annual Property Tax (Impuesto Inmobiliario or ABL), levied by provincial and municipal authorities at rates typically ranging from 0.5% to 2% of the assessed property value. This tax varies significantly across provinces, with Buenos Aires typically charging 0.5% to 1.2% of fiscal value.

The federal Wealth Tax (Impuesto a los Bienes Personales) applies to high-value property owners, charging 0.5% to 1.75% on assets above the exemption threshold. This tax applies to worldwide assets for residents and only Argentine assets for non-residents. Municipal Services Fees cover street lighting, cleaning, and garbage collection, typically costing $200 to $800 USD annually depending on location.

Transaction-related taxes include Transfer Tax at 1.8% for each party, Stamp Duty at 2.5% (usually split), and Capital Gains Tax at 15% on profits from properties purchased after January 1, 2018. Additional fees include notary fees (1-1.5%), registration fees (0.5-1%), and real estate agent commissions (4% plus 21% VAT).

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How much is the annual property tax rate and how is it calculated?

Annual property tax rates in Argentina depend on the fiscal value determined by government assessments, not market value.

The calculation uses the fiscal value (valor fiscal), which government assessors determine based on property size, location, age, and construction quality. This fiscal value is typically lower than market value, often representing 50% to 70% of actual market price. The tax rate is then applied to this fiscal value, resulting in effective rates that may be lower than the stated percentage.

Provincial governments set these rates annually, with Buenos Aires charging 0.5% to 1.2% of fiscal value for most residential properties. Other provinces range from 0.25% to 2% of assessed value. The assessment considers factors like neighborhood development, proximity to services, property condition, and recent improvements.

For example, a property with a market value of $200,000 USD might have a fiscal value of $140,000, resulting in an annual tax of $700 to $1,680 in Buenos Aires (0.5% to 1.2% of fiscal value). Property owners receive annual tax bills that can be paid in installments throughout the year, with discounts often available for early payment.

What are the provincial and municipal variations in property tax rates across Argentina?

Are there specific taxes when buying a property, and what are their rates?

Property purchases in Argentina trigger multiple taxes and fees that buyers must budget for carefully.

The Transfer Tax (Impuesto de Sellos de Transferencia) charges 1.8% of the sale price, typically paid by both buyer and seller, though this can be negotiated. Stamp Duty adds another 2.5% of the sale price, usually split between parties. These two taxes alone represent 3.6% to 7.3% of the purchase price depending on negotiation.

Notary fees range from 1% to 1.5% of the sale price and cover the legal documentation and registration process. Registration fees add 0.5% to 1% for recording the property transfer with government authorities. Real estate agent commissions typically cost 4% plus 21% VAT (total 4.84%), though this varies by agreement.

Additional costs include legal fees (0.5% to 1% if hiring independent counsel), property inspection fees ($200 to $500 USD), and various administrative charges. The total purchase cost typically ranges from 5.6% to 9% of the property price, not including the property itself. For a $200,000 USD property, buyers should budget $11,200 to $18,000 for taxes and fees.

Are there specific taxes when selling a property, and what are their rates?

Property sales in Argentina involve several taxes that sellers must consider when calculating net proceeds.

The Transfer Tax applies at 1.8% of the sale price, though sellers may negotiate with buyers to share this cost. Stamp Duty at 2.5% also applies, typically split between buyer and seller. These transaction taxes alone can cost sellers 1.8% to 4.3% of the sale price depending on negotiation.

Capital Gains Tax represents the most significant cost for sellers who purchased property after January 1, 2018. This tax applies at a flat 15% rate on net profit (sale price minus acquisition cost and eligible expenses like improvements and transaction fees). Properties purchased before 2018 remain exempt from capital gains tax, creating a significant advantage for long-term owners.

Sellers should also budget for notary fees (if they handle the transaction documentation) and potential real estate agent commissions if using professional services. The total selling cost typically ranges from 2% to 6% of sale price, plus the 15% capital gains tax on any profit for post-2018 purchases. For a property bought at $180,000 and sold at $220,000, the seller would pay $6,000 in capital gains tax (15% of $40,000 profit) plus transaction fees.

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Is there a stamp duty on real estate transactions, and how much is it?

Argentina imposes stamp duty (Impuesto de Sellos) on all real estate transactions at a rate of 2.5% of the sale price.

This stamp duty applies to the property transfer documentation and is typically split between buyer and seller, with each party paying 1.25%. However, the actual division can be negotiated during the purchase agreement. The tax applies to the full declared sale price, making accurate property valuation important for both parties.

Certain lower-value properties may qualify for exemptions from stamp duty, though these thresholds vary by province and are updated annually. Properties below specific fiscal value thresholds in some provinces may be exempt, but this exemption rarely applies to investment-grade properties in major cities.

The stamp duty payment must be completed before the property transfer can be registered with government authorities. Late payment may result in penalties and delays in the registration process. For a $200,000 USD property, stamp duty would cost $5,000 total, typically split as $2,500 per party.

Are there any recurring maintenance or municipal fees apart from the main property tax?

Property owners in Argentina face several recurring fees beyond the main property tax that add to annual ownership costs.

Municipal Services Fees cover essential city services including street lighting, street cleaning, garbage collection, and basic infrastructure maintenance. These fees typically range from $200 to $800 USD annually depending on property location and municipality. Buenos Aires charges higher fees due to more comprehensive services, while smaller cities may charge less.

Condominium properties incur building administration fees (expensas) that cover shared area maintenance, security, elevators, and building management. These fees vary widely from $50 to $300 USD monthly depending on building amenities and location. Luxury buildings with pools, gyms, and 24-hour security charge significantly more than basic residential buildings.

Rental property owners must pay Gross Income Tax (Ingresos Brutos) at approximately 4% of rental income, which technically applies to rental business operations rather than property ownership. Some provinces also impose additional municipal taxes for specific services like water, sewage, or special lighting districts. Property owners should budget an additional $500 to $1,500 annually for these recurring fees beyond the main property tax.

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Are there capital gains taxes on property sales, and what percentages apply?

Argentina applies capital gains tax on property sales, but the rules depend heavily on when you purchased the property.

Properties purchased after January 1, 2018, are subject to a flat 15% capital gains tax on net profit when sold. The taxable gain equals the sale price minus the original acquisition cost and eligible expenses such as improvements, transaction fees, and inflation adjustments. This creates a significant tax burden for investors who purchased recently and sell at a profit.

Properties acquired before January 1, 2018, remain completely exempt from capital gains tax, regardless of profit margins. This exemption creates a strong incentive for long-term property ownership and makes pre-2018 properties more valuable from a tax perspective. The exemption applies to both residents and non-residents.

Eligible expenses that reduce taxable gains include original purchase costs, notary fees, stamp duties, property improvements with documented receipts, and certain holding costs. However, regular maintenance and utilities don't qualify as deductible expenses. For example, if you bought a property for $180,000 in 2020, spent $10,000 on improvements, and sold for $230,000, your taxable gain would be $40,000 ($230,000 - $180,000 - $10,000), resulting in $6,000 in capital gains tax.

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Are there special taxes for foreign property owners, and what are the exact rates?

Foreign property owners in Argentina face largely the same tax rates as locals, but with important procedural differences and specific requirements.

Non-resident foreigners must pay the Wealth Tax (Impuesto a los Bienes Personales) only on their Argentine assets, not worldwide assets like residents. The rates range from 0.5% to 1.75% of property value above the exemption threshold (ARS 292,994,965 as of 2024, indexed annually). This threshold often exempts mid-range properties from wealth tax liability.

Foreign owners must appoint an Argentine resident as a "substitute taxpayer" (responsable sustituto) who handles tax obligations and serves as the local representative. This person becomes legally responsible for ensuring tax compliance and may charge fees for this service. The appointment requires formal documentation through Argentine tax authorities.

Property taxes, stamp duties, and transaction fees apply at the same rates for foreigners as for locals. There are no punitive additional taxes specifically targeting foreign ownership. However, foreigners may face higher compliance costs due to documentation requirements, currency exchange considerations, and the need for local representation. Annual compliance costs typically add $500 to $1,500 to the standard tax obligations, primarily for professional services and substitute taxpayer fees.

Are there inheritance or gift taxes for transferring property to family members?

Argentina does not impose federal inheritance or gift taxes, but some provinces have their own regulations for property transfers.

Buenos Aires Province imposes the "Impuesto a la Transmisión Gratuita de Bienes" (Free Transfer of Goods Tax) on inheritances and gifts. This provincial tax rate varies depending on the relationship between the parties and the property value. Direct family members (spouses, children, parents) typically receive more favorable treatment with lower rates or higher exemptions compared to distant relatives or unrelated parties.

Most other provinces do not impose inheritance or gift taxes, making the location of the property crucial for tax planning. Property transfers between spouses or direct descendants often qualify for significant exemptions or reduced rates even in provinces that do impose these taxes.

Property transfers through inheritance or gift still require notary services, registration fees, and may trigger stamp duties depending on provincial rules. These administrative costs typically range from 0.5% to 2% of property value. Families should consult local tax advisors to understand specific provincial requirements and plan transfers to minimize tax obligations. The absence of federal inheritance tax makes Argentina relatively favorable for estate planning compared to many countries.

Are there exemptions, deductions, or discounts that can reduce property taxes?

1. Main Residence Exemption: Primary homes (casa habitación) are exempt from wealth tax if property value stays below ARS 350 million, significantly reducing tax burden for most homeowners.
2. Wealth Tax Exemptions: Fixed minimum exemption of ARS 292,994,965 (indexed annually) with additional housing exemption up to ARS 1,025,482,377 for 2024.
3. Good Taxpayer Discounts: Property owners with clean tax compliance records from 2020-2022 may qualify for rate reductions on annual property taxes.
4. Agricultural Land Benefits: Many provinces exempt rural or agricultural properties from certain taxes or apply reduced rates based on agricultural productivity levels.
5. Early Payment Discounts: Most municipalities offer 10-20% discounts for property tax payments made before due dates or in annual lump sums rather than installments.
6. Senior Citizen Exemptions: Some provinces provide property tax reductions for elderly property owners who meet age and income requirements.
7. Low-Value Property Exemptions: Properties below certain fiscal value thresholds may be exempt from stamp duty and some municipal fees.

Can you provide an example calculation of total annual taxes for a property worth a specific amount?

Here's a detailed calculation for a $200,000 USD apartment in Buenos Aires to illustrate total annual tax obligations.

This example assumes the property's fiscal value is $140,000 (70% of market value), which is typical in Buenos Aires. The wealth tax may not apply if the owner's total assets remain below the exemption threshold.

For purchase costs, the same $200,000 property would incur approximately $13,000-18,000 in transaction taxes and fees (6.5-9% of purchase price). If sold after three years at $230,000, the seller would pay $4,500 in capital gains tax (15% of $30,000 profit) plus transaction costs of $4,000-8,000.

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Conclusion

This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.

Sources

1. Moving to Argentina: Property Purchase Guide
2. Buenos Aires Property Taxes and Fees
3. Multilaw Real Estate Guide Argentina
4. Foreign Land Purchase Rules Argentina
5. Taxation in Argentina Overview
6. Capital Gains Tax Argentina Guide
7. Argentina Tax System Overview
8. Private Wealth Guide Argentina