Summary
Buying an investment apartment in Buenos Aires City costs about 6% to 9% on top of the price once you add the agent, and roughly 3% to 4.5% without one. Owning it is cheaper than most foreigners expect; renting it out as a non-resident is where the tax bill can bite.
There is no single Argentine property-tax rate. Stamp tax and annual property tax are set by each province and by Buenos Aires City, on fiscal values that rarely match the dollar price.
In Buenos Aires City, the buyer's core bill is half of a 2.7% or 3.5% stamp tax, a notary fee of 1% to 2% plus 21% VAT, and 0.2% to 0.4% for certificates and registry costs.
A buyer's sole permanent home is exempt from city stamp tax up to ARS 226.1 million (about USD 146,000), which brings the core cost down to about 1.4% to 2.8% before any agent. Investment and second homes don't qualify.
On an ARS 200 million investment purchase, stamp tax at 2.7% is ARS 5.4 million, so the buyer's half is ARS 2.7 million (about USD 1,740).
The notary's fee is 1% to 2% of the deed value in Buenos Aires City, plus VAT, so plan for about 1.2% to 2.4%.
The agent is the biggest single extra: buyers in Buenos Aires City typically pay 3% to 4% plus 21% VAT, which is 3.6% to 4.8% of the price.
Other provinces are not automatically cheaper or dearer: stamp tax is 2% in Buenos Aires Province and Mendoza, 1% in Córdoba and 1% to 1.5% in Río Negro (Bariloche).
Annual property tax depends on the fiscal value. In Buenos Aires City, ABL rises with inflation in 2026, and properties with a fiscal value above ARS 32 million pay an extra 1% a month.
Selling got cheaper: the old 1.5% transfer tax (ITI) was abolished in 2024, and sales by individuals, resident or not, are exempt from income tax since 1 January 2026.
Long-term rents paid by a tenant living in the home are tax-free for resident landlords since 1 January 2026. For non-resident landlords this is not confirmed, so we budget 21% of gross rent.
Wealth tax (Bienes Personales) hits foreigners differently: a non-resident owner pays about 0.5% a year on the property through a local representative, with no tax-free allowance.
Building fees (expensas) averaged ARS 379,774 a month in Buenos Aires City in September 2026, about USD 245, and rose 28.6% in a year.
For a USD 150,000 investment apartment in Buenos Aires City, budget about USD 10,200 to 14,100 to buy it, and keep about 4% of the price a year in rent after the non-resident rent tax and wealth tax, before ABL and repairs.
Is there one property tax rate in Argentina?
Nobody sets one national property-tax rate. Any guide quoting a single Argentine percentage is cutting corners.
Costs come from several levels. Provinces and Buenos Aires City set stamp tax and annual property tax, municipalities add local charges, and federal taxes kick in when the property earns income or is part of a large estate.
The tax base changes with each charge too. Annual property tax uses an official fiscal value, not the market price. Stamp tax in Buenos Aires City uses the highest of the price, the fiscal value and an official reference value. Federal taxes have their own rules.
So a USD 150,000 apartment in Buenos Aires City and a USD 150,000 house in Mendoza can produce very different bills even though the price is the same.
| Cost | Who sets it? | Usually calculated from | When it appears | Same nationwide? |
|---|---|---|---|---|
| Stamp tax | Province / Buenos Aires City | Price, fiscal or reference value | Purchase | No |
| Annual property tax | Province / Buenos Aires City | Fiscal value | Every year | No |
| Municipal charges | Municipality | Local formula | Recurring | No |
| Notary and registration | Notary tariff / registry | Deed value | Purchase | No |
| Income or wealth tax | Federal (ARCA) | Income or assets | Rental / annual | Mostly |
How much should a buyer budget above the price in Buenos Aires?
Without an agent, about 3% to 4.5% on top of the price for an investment purchase in Buenos Aires City. With a buyer's agent, about 6% to 9%. The 5%, 6% or 8% figures you see online are not wrong; they usually include the agent.
Here is where the money goes. Stamp tax is 2.7% when the taxable value is up to ARS 226.1 million and 3.5% above, normally split between buyer and seller, so the buyer pays 1.35% or 1.75%.
The notary charges 1% to 2% of the deed value, according to La Nación's April 2026 review of deed costs, with the Colegio de Escribanos guideline at 2%. VAT of 21% sits on top, so 1.2% to 2.4%.
Certificates, registry filings, forms and administrative costs add another 0.2% to 0.4%.
Add it up and the core buyer cost is about 2.8% to 4.6% before any agent. If the agent charges the buyer 3% to 4% plus VAT, the total lands at roughly 6.4% to 9.4%.
If a quote is far above that, ask whether it includes seller costs, a mortgage deed or an agent on both sides.
| Buenos Aires City buyer cost | Low case | High case | What drives it |
|---|---|---|---|
| Buyer share of stamp tax | 1.35% | 1.75% | 2.7% or 3.5% rate, split 50/50 |
| Notary fee + 21% VAT | 1.21% | 2.42% | 1% to 2% fee, negotiable |
| Certificates and registry | 0.2% | 0.4% | Deed paperwork |
| Core subtotal | 2.76% | 4.57% | Before agent |
| Buyer agent + 21% VAT | 3.63% | 4.84% | 3% to 4% fee, negotiable |
| Total with agent | 6.39% | 9.41% | Investment purchase |
Argentina Property Fees & Taxes
Can buying a primary home in Buenos Aires be much cheaper?
Yes. If the apartment will be your sole, permanent family home, Buenos Aires City waives stamp tax up to ARS 226.1 million (about USD 146,000). That knocks 1.35% to 1.75% off the buyer's bill.
The value tested is not just the advertised price. The city looks at the price, the fiscal value and its reference value (Valor Inmobiliario de Referencia) and uses the highest.
Going over the threshold doesn't kill the benefit. AGIP says qualifying buyers pay stamp tax only on the part above ARS 226.1 million.
An investment flat, a holiday home or a second unit gets none of this. In practice a non-resident buying to rent out pays the full tax. With the exemption, the core cost drops to about 1.4% to 2.8% before any agent.
How expensive is Buenos Aires stamp tax right now?
It is the biggest tax at purchase: 2.7% of the taxable value up to ARS 226.1 million and 3.5% above it, in force since the 2026 tax law (Colegio de Escribanos, 30 January 2026).
At about ARS 1,550 per dollar, ARS 226.1 million is roughly USD 146,000. Many investment apartments in good neighbourhoods are above that, so 3.5% is the rate to expect for them.
Example: an investment property taxed on ARS 200 million (about USD 129,000) owes ARS 5.4 million of stamp tax at 2.7%. Split 50/50, the buyer pays ARS 2.7 million, about USD 1,740.
The same apartment bought as the buyer's only permanent home would pay nothing. Stamp tax deserves more attention than the small registry fees people spend time trying to shave.
Does the notary really cost 2% in Buenos Aires?
Usually 1% to 2% of the deed value, plus 21% VAT. The Colegio de Escribanos guideline is 2%, but the fee is negotiable and many notaries charge less on larger deals.
That fee is only the professional part. The deed bill also carries certificates, notarial paper, filings and registry costs, which add 0.2% to 0.4%.
The split matters. The buyer pays for drafting and registering the new title. The seller pays for proving clean title and clearing their own debts, including unpaid expensas and ABL.
Ask for a written quote from the notary before you sign the reservation, with the fee, VAT and each disbursement listed separately. In Argentina the buyer usually chooses the notary, which gives you room to compare.
Can a real-estate agent make closing costs much higher?
Yes. The agent is often the largest single extra. In Buenos Aires City buyers typically pay 3% to 4% and sellers about 3%, plus 21% VAT when the agent invoices it (La Nación with CUCICBA, the city's brokers' board).
That means 3.6% to 4.8% of the price for the buyer, more than stamp tax and notary combined in many deals.
The commission is agreed, not set by law, so negotiate it before you sign the reservation and get it in writing, VAT included or not.
Don't confuse it with rental commissions: in Buenos Aires City a residential tenant cannot be charged a leasing commission, which falls on the landlord. The 4.15% figure you see online relates to rentals, not purchases.
70+pagesAre property fees cheaper outside Buenos Aires City?
Sometimes. Each province sets its own stamp tax, and some are lighter than Buenos Aires City's 2.7% to 3.5%.
Córdoba charges 1% on property transfers under its 2026 tax law. Mendoza charges 2% (Law 9.680 for 2026). Río Negro, where Bariloche is, charges 1% or 1.5% depending on the fiscal value.
Buenos Aires Province charges 2%, also usually split between buyer and seller (La Nación, April 2026). Its deeds often need an extra survey certificate (estado parcelario) that can add a noticeable cost.
Lower stamp tax doesn't mean a cheaper deal overall. Notary fees, agents and registry costs still apply, and the agent's 3% to 4% plus VAT usually weighs more than the stamp-tax gap.
| Jurisdiction | Stamp tax on transfers | Split | What to check |
|---|---|---|---|
| Buenos Aires City | 2.7% / 3.5% | Usually 50/50 | Sole-home exemption up to ARS 226.1 million |
| Buenos Aires Province | 2% | Usually 50/50 | Estado parcelario, ARBA valuation |
| Córdoba | 1% | By agreement | Provincial and municipal property tax |
| Mendoza | 2% | By agreement | Provincial exemptions and valuation |
| Río Negro (Bariloche) | 1% to 1.5% | By agreement | Border zone and rural-land rules |
How high is the annual property tax in Argentina?
Usually modest compared with the dollar price, but there is no honest national percentage. The bill depends on the fiscal value, which is often far below the market price.
Buenos Aires Province (ARBA) works out its Impuesto Inmobiliario from the property type and fiscal value, using brackets with a fixed amount plus a marginal rate. In 2026 it gives 15% off for paying the year upfront and 10% off each instalment paid on time.
Buenos Aires City charges a combined Inmobiliario and ABL, paid in 12 monthly instalments and based on its own fiscal values. AGIP shows the exact bill for each property online.
We couldn't find a reliable typical figure for a USD 150,000 apartment, and anyone giving you one is guessing. Ask the seller for the last ABL or provincial tax bills and check they're paid: unpaid amounts become your problem after the deed.
Can Argentina's annual property bill jump quickly?
Yes, in pesos. In Buenos Aires City, the 2026 budget updates ABL by inflation for properties with a fiscal value up to ARS 32 million (about 63% of them) and by inflation plus 1% a month above that (La Nación, 28 November 2025).
With inflation at 33.4% over the 12 months to September 2026 (INDEC), a higher-value property's ABL can rise by well over a third in a year in pesos.
In dollars the rise is smaller but real. The peso lost only about 5% against the dollar between January and October while consumer prices rose about 23.6% from January to September, so a bill indexed to inflation cost roughly 18% more in dollars.
Don't freeze today's bill in a 10-year model. Index it to inflation and compare it with the rent, which in Buenos Aires City rose 28.7% in a year for a 2-room flat (Zonaprop, September 2026).
70+pagesDoes Argentina still charge the old 1.5% ITI when you sell?
No. The 1.5% transfer tax (Impuesto a la Transferencia de Inmuebles) was abolished by Law 27.743 in July 2024. Drop it from any calculation.
It used to apply to sales of property bought before 2018. Old guides still list it, so watch for it in agents' or notaries' quotes.
The income-tax side changed again in 2026: sales by individuals and undivided estates are now exempt, as the next section explains.
What remains on a sale is stamp tax (the seller's half), the agent, and the seller's own certificates.
How much capital-gains tax can an Argentine property seller pay?
For most individual sellers, zero. Law 27.802 (article 192) and Decree 406/2026, published on 1 June 2026, exempt individuals and undivided estates from income tax on property sales made from 1 January 2026.
The exemption covers residents and people living abroad alike. Before 2026, gains on property bought from 2018 could face a 15% tax.
It doesn't cover companies, developers or people who buy and sell property as a business. If you hold through a company, its sale is taxed under company rules.
For a foreign individual selling an ordinary apartment, don't model a 15% tax on the gain any more. Keep proof of what you paid and how the money came in: you'll need it to send the proceeds home.
What taxes do you pay if you rent out property in Argentina?
It depends on who you are and how you rent. Since 1 January 2026, resident individuals pay no income tax on rent from a home the tenant lives in as their permanent home (Decree 406/2026). The exemption covers all such units, not just one, and old contracts too.
Non-resident landlords are the open question. The decree doesn't say whether they get the exemption (Estudio Piccinini, 29 June 2026). Until an adviser confirms it, budget the usual withholding: 35% on a presumed 60% net, which is 21% of gross rent.
Short-term and Airbnb rentals are not covered. A non-resident pays the same 21% of gross, plus the provincial gross-income tax and possibly VAT.
On a USD 150,000 apartment at Buenos Aires City's 5.7% gross yield (Zonaprop, September 2026), that is about USD 8,550 of rent a year and USD 1,800 of tax for a non-resident.
Can owning property in Argentina trigger a wealth tax too?
Yes. Argentine property falls under Bienes Personales, and the rules for residents and non-residents are very different.
Residents get an allowance: for fiscal year 2025, the latest ARCA has published, the general threshold was ARS 384.7 million (about USD 248,000), and a home they live in is exempt up to about ARS 1.347 billion (about USD 869,000). The 2026 figures were not out yet in October 2026.
Non-residents get no allowance. The tax is paid at 0.5% a year by a local representative (responsable sustituto), who can claim it back from the owner. On a USD 150,000 apartment that can be about USD 750 a year.
So for a foreign owner of one modest flat, Bienes Personales is a small but certain yearly cost, not something to ignore. Ask the notary or your property manager who will act as the representative.
70+pagesAre condo fees more important than property tax in Buenos Aires?
Often, yes. Expensas in Buenos Aires City averaged ARS 379,774 a month in September 2026, about USD 245, up 28.6% in a year (ConsorcioAbierto via Infobae, 17 October 2026).
For a 2-bedroom (3 ambientes) listing, averages run from about ARS 250,000 a month in Caballito and Villa Urquiza to about ARS 350,000 in Recoleta (Mob, September 2026 listings).
They pay for staff, lifts, cleaning, shared utilities, insurance and repairs. Old buildings with a full-time doorman, central heating or delayed works cost the most, and extraordinary charges arrive when the roof or lifts need work.
On a long lease, tenants usually pay the ordinary expensas, so they hurt your yield mostly when the flat is empty or rented on Airbnb. The owner pays the extraordinary ones. Ask for the last 6 months of statements and the building's meeting minutes before you make an offer.
What does a USD 150,000 apartment really cost in 2026?
Here is the full bill for a non-resident buying a USD 150,000 investment apartment in Buenos Aires City through an agent. At ARS 1,550 per dollar it is worth about ARS 232.5 million, above the ARS 226.1 million threshold, so the 3.5% stamp rate applies.
To buy: about USD 10,200 to 14,100, or 6.8% to 9.4% of the price. The agent is roughly half of it.
To hold and rent long-term: about USD 8,550 a year of gross rent at a 5.7% yield, minus about USD 1,800 of non-resident rent tax and about USD 750 of wealth tax, leaves about USD 6,000, or 4.0% before ABL, insurance, repairs and empty months.
Where to save: negotiate the agent's fee (it's the biggest line), get two notary quotes, and check whether the stamp tax is calculated on the price or on a higher reference value.
| USD 150,000 investment flat, Buenos Aires City | Low | High |
|---|---|---|
| Buyer stamp tax (half of 3.5%) | USD 2,625 | USD 2,625 |
| Notary + VAT | USD 1,815 | USD 3,630 |
| Certificates and registry | USD 300 | USD 600 |
| Buyer agent + VAT | USD 5,445 | USD 7,260 |
| Total to buy | USD 10,185 (6.8%) | USD 14,115 (9.4%) |
| Yearly: non-resident rent tax (21% of USD 8,550) | USD 1,800 | USD 1,800 |
| Yearly: Bienes Personales (0.5%) | up to USD 750 | up to USD 750 |
What changes for a non-resident buyer in 2026?
Three things work against you and one works for you. Against: no sole-home stamp exemption on an investment flat, no confirmed rent-tax exemption, and no wealth-tax allowance. For: no capital-gains tax when you sell as an individual.
You'll need a CDI tax number from ARCA to buy. The application is free, but ARCA can take up to 30 business days for non-residents, so start it before you make an offer.
Pay attention to how the money moves. Prices are in dollars and a contract in dollars must be paid in dollars. In the second half of 2026, cash deals above ARS 275.85 million (about USD 178,000) are reported to the financial intelligence unit (UIF).
Before signing, ask for: the notary's itemised quote, the agent's fee in writing, the last ABL bills and expensas statements, and a tax adviser's written view on whether your rent is exempt or taxed at 21%.
70+pagesSo how much do property taxes and fees really cost in Argentina?
Buying is the expensive part, owning is fairly light, and renting as a non-resident costs more than most guides say.
For an investment purchase in Buenos Aires City, budget about 3% to 4.5% before an agent and 6% to 9% with one. A sole permanent home can cost about 1.4% to 2.8% before an agent thanks to the stamp-tax exemption up to ARS 226.1 million.
Outside the capital, stamp tax ranges from 1% in Córdoba to 2% in Mendoza and Buenos Aires Province, but the agent and the notary still cost about the same.
Annual property tax depends on fiscal values and rises with inflation; expensas, about USD 245 a month on average in Buenos Aires City, can matter more for the owner of an empty or short-let flat.
On sale, ITI is gone and individuals pay no income tax on gains made from 2026. On rent, residents' long leases are exempt, but non-residents should budget 21% of gross rent and 0.5% a year of wealth tax until told otherwise.
| Cost | Rough size in 2026 | When | Main variable |
|---|---|---|---|
| Buyer closing costs, Buenos Aires City | ~3% to 4.5% before agent | Purchase | Stamp tax and notary |
| Buyer agent | 3% to 4% + 21% VAT | Purchase | Negotiation |
| Sole permanent home | Stamp tax waived up to ARS 226.1 million | Purchase | Use of the property |
| Annual property tax / ABL | Property-specific | Every year | Fiscal value, inflation |
| Expensas | ~ARS 379,774 a month on average | Every month | Building |
| Capital gains, individuals | 0% on sales from 2026 | Sale | Seller type |
| Long-term rent, non-resident | Budget 21% of gross | While rented | Exemption not confirmed |
| Bienes Personales, non-resident | 0.5% a year | Annual | Property value |
Our methodology
This article estimates what a buyer pays to buy, hold, rent out and sell a property in Argentina, with Buenos Aires City as the worked example and Buenos Aires Province, Córdoba, Mendoza and Río Negro as comparisons.
Purchase costs are built item by item: stamp tax rates from the Colegio de Escribanos de la Ciudad de Buenos Aires (30 January 2026) and AGIP; notary fees and certificate costs from La Nación's April 2026 review of deed costs; buyer and seller agent commissions from La Nación with CUCICBA; the USD 150,000 example adds them up with 21% VAT on the notary and agent fees.
Tax rules come from the law and the tax authorities: Decree 406/2026 and Law 27.802 for the 2026 exemptions on sales and residential rents, Law 27.743 for the end of ITI, Estudio Piccinini on the open question for non-resident landlords, ARCA for Bienes Personales, ARBA and El Economista for the Buenos Aires Province property tax and its 2026 discounts, La Nación for the 2026 ABL update, and the provincial tax laws of Córdoba, Mendoza and Río Negro. Rents, yields and expensas come from Zonaprop, ConsorcioAbierto and Mob (September 2026).
We checked these figures in October 2026. Peso amounts are converted at about ARS 1,550 per US dollar (official and MEP rates were within 1% of each other on 22 October 2026, the blue rate about ARS 1,570), and euro amounts at about ARS 1,740 per euro.
Where we had no direct figure, we said so: there is no reliable typical ABL bill for a given apartment, the 2026 Bienes Personales thresholds were not published yet, and the rent-tax treatment of non-resident landlords remains unconfirmed, so we used the standard 21% withholding as a prudent default. Treat this as a budget, not tax advice.
Key sources used for this analysis include Colegio de Escribanos on 2026 stamp tax rates, AGIP on stamp tax, AGIP on the sole-home exemption, AGIP on Inmobiliario and ABL, La Nación on deed costs (April 2026), La Nación on agent commissions, La Nación on the 2026 ABL update, Colegio de Escribanos on the 2% notary guideline, Córdoba 2026 stamp tax, Mendoza 2026 tax law, Río Negro 2026 stamp tax schedule, ARBA on the property tax, El Economista on ARBA 2026 discounts, Law 27.743, Decree 406/2026, Estudio Piccinini on non-resident landlords, ARCA on Bienes Personales, Infobae on expensas, Mob on expensas by neighbourhood, and Infobae on INDEC inflation.
