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Property taxes in Buenos Aires for 2025 apply to both Buenos Aires City (CABA) and Buenos Aires Province, with distinct tax structures and rates for each jurisdiction. The main recurring taxes include ABL in the city and Provincial Inmobiliario in the province, with rates ranging from 0.5% to 1.2% annually based on fiscal values that increased 25-100% compared to 2024.
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Buenos Aires property owners pay different taxes depending on location - ABL for city properties at 0.5-1.2% annually, and Provincial Inmobiliario for province properties at 0.25-1.5% annually.
One-time purchase costs include 2.5-3.6% stamp duty, 1-2% notary fees, and 0.2-0.5% registration fees, totaling approximately 5.2-6.5% of property value.
| Tax/Fee Type | Rate/Amount (2025) | Frequency |
|---|---|---|
| ABL (Buenos Aires City) | 0.5% - 1.2% of fiscal value | Monthly |
| Provincial Inmobiliario (Province) | 0.25% - 1.5% of fiscal value | Annual (5 installments) |
| Stamp Duty (Purchase) | 2.5% (City) / 4% (Province) | One-time |
| Notary Fees | 1% - 2% of purchase price | One-time |
| Registration Fee | 0.2% - 0.5% of purchase price | One-time |
| Capital Gains Tax (Sale) | 15% on gain (if no exemption) | One-time |
| Rental Income Tax | 21% flat rate + 4% gross income | Annual |
Are we talking about Buenos Aires City (CABA), Buenos Aires Province, or both, and can you confirm the coverage for 2025?
This comprehensive guide covers both Buenos Aires City (CABA) and Buenos Aires Province for 2025, focusing on residential property taxes and fees.
Buenos Aires City operates under its own municipal tax structure through AGIP (Administración Gubernamental de Ingresos Públicos), while Buenos Aires Province uses ARBA (Agencia de Recaudación de la Provincia de Buenos Aires) for tax collection. Each jurisdiction has distinct tax rates, calculation methods, and payment schedules that property owners must understand.
The coverage specifically excludes hotel and industrial real estate, concentrating solely on permanent residential properties including apartments, houses, and condominiums. As of September 2025, both jurisdictions have implemented significant updates to their tax structures, with Buenos Aires City expanding from 7 to 10 tax scales and Buenos Aires Province maintaining its existing framework with updated valuations.
Foreign and domestic property owners face identical tax obligations regardless of residency status, making this information relevant for all property investors considering Buenos Aires real estate purchases.
What is the complete list of recurring property-related taxes and charges in 2025?
Buenos Aires property owners face different recurring taxes depending on whether their property is located in Buenos Aires City or Buenos Aires Province.
In Buenos Aires City, the primary recurring tax is ABL (Alumbrado, Barrido y Limpieza), which covers street lighting, sweeping, and cleaning services. This tax is levied monthly by the city municipality and includes garbage collection services within its calculation. Additionally, there's a Patente Inmobiliaria tax that follows similar calculation methods to ABL but is billed annually.
Buenos Aires Province properties are subject to the Provincial Inmobiliario tax collected by ARBA, which serves as the main property tax for the province. Municipal garbage collection fees are charged separately by local municipalities and vary by location. Water and sewage services are provided by different utilities - AYSA for national areas and ABSA or other local providers for provincial areas.
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True taxes include ABL, Patente Inmobiliaria, and Provincial Inmobiliario, while service fees cover garbage collection, water, and sewage services that fund direct municipal services rather than general government operations.
For each item, what exactly is the taxable base in 2025 and how is that value calculated and updated?
The taxable base for Buenos Aires property taxes in 2025 depends on the fiscal or cadastral value determined by local authorities, which typically remains below market value.
Buenos Aires City calculates fiscal value through cadastral assessments considering property size, location, age, construction quality, and neighborhood characteristics. The city applies official coefficients that are updated annually to adjust these base values. For 2025, the city implemented a new 10-scale system replacing the previous 7-scale structure to create more precise valuations.
Buenos Aires Province uses a similar cadastral valuation system through ARBA, with fiscal values based on property characteristics and location within the province. Provincial authorities regularly update these values using inflation indices and market data, though the specific coefficients vary by municipality and property type.
Water and sewage charges operate on either metered usage rates or fixed monthly amounts depending on the service provider and property type. Municipal service fees like garbage collection are typically calculated as fixed amounts based on property size and type rather than percentage-based valuations.
The calculation methodology ensures fiscal values remain lower than market values, typically ranging between 60-80% of actual market prices, providing some relief to property owners while maintaining adequate tax revenue for municipal services.
By how much did the assessed or fiscal values change for 2025 versus 2024, and what index or coefficient was applied?
Fiscal values in Buenos Aires increased significantly for 2025, with Buenos Aires City experiencing the most substantial adjustments ranging from 25% to 100% depending on property type and location.
Buenos Aires City implemented increases of 25-100% in fiscal values for 2025, with premium neighborhoods like Palermo and Recoleta seeing higher percentage increases compared to emerging areas. The city expanded its tax scale system from 7 to 10 brackets to better distribute the tax burden across different property value ranges. These adjustments aimed to align fiscal values more closely with current market conditions after several years of relatively modest increases.
Buenos Aires Province took a more conservative approach, with ARBA initially proposing a 28% average increase that was not approved by the provincial legislature. As a result, the province maintained 2024 values for the first quarter of 2025, with only minimal adjustments of approximately 18% applied to certain property categories. The provincial approach reflects ongoing economic uncertainty and attempts to provide tax relief during challenging economic times.
These adjustments were necessary to account for inflation and currency devaluation effects on property values, though they remained below the cumulative inflation rate experienced during the same period, providing some protection for property owners against excessive tax burden increases.
What are the 2025 rates, brackets, fixed amounts, and minimums for each tax, with the thresholds shown in ARS and an approximate USD equivalent?
| Tax Type | Rate/Bracket | ARS Threshold | USD Equivalent (≈ARS 880/USD) |
|---|---|---|---|
| ABL (Buenos Aires City) | 0.5% - 1.2% annually | Varies by fiscal value | Applied to all properties |
| Provincial Inmobiliario | 0.25% - 1.5% annually | Minimum ARS 31,465,000 | ≈USD 35,750 |
| Stamp Duty (City) | 2.5% (split with seller) | Applied to purchase price | On all transactions |
| Stamp Duty (Province) | 4% (split with seller) | Applied to purchase price | On all transactions |
| Capital Gains Tax | 15% flat rate | Exemption up to ARS 350,000,000 | ≈USD 397,750 |
| Rental Income Tax | 21% + 4% gross income | Applied to all rental income | No minimum threshold |
| Notary Fees | 1% - 2% | Applied to purchase price | On all transactions |
Buenos Aires City operates a progressive ABL system where rates increase based on fiscal value, with luxury properties in neighborhoods like Puerto Madero facing the highest rates near 1.2% annually. The city's new 10-bracket system provides more granular rate applications compared to the previous 7-bracket structure.
Buenos Aires Province applies lower base rates but includes additional charges for properties above certain thresholds, with the complementary tax applying to owners of multiple properties within the province. Early payment discounts of up to 15% are available for annual payments made before March deadlines.
How often is each tax billed in 2025, and what are the exact due dates throughout the year?
Buenos Aires property taxes follow different billing cycles depending on the jurisdiction and tax type, with city taxes billed monthly and provincial taxes billed in installments.
ABL in Buenos Aires City is billed monthly throughout the year, with 12 installments due by the end of each month. Property owners receive monthly statements that can be paid online, at banks, or through automatic debit arrangements. The city offers annual payment options with discounts for those who prefer to pay the entire year's liability in advance, typically due in March.
Buenos Aires Province through ARBA bills the Provincial Inmobiliario tax in five installments for built properties and four installments for vacant land. The typical schedule runs from March through October, with specific due dates published annually. For 2025, the first installment was delayed to March due to the absence of an approved provincial tax law, with subsequent installments following quarterly intervals.
Water and sewage services are billed monthly regardless of jurisdiction, with due dates varying by service provider. AYSA (national utility) and ABSA (provincial utility) each maintain their own billing cycles, typically with monthly due dates around the 15th of each month.
Municipal garbage collection fees follow local schedules, with most municipalities billing monthly alongside other municipal services, though some smaller jurisdictions may bill quarterly or semi-annually depending on local administrative capacity.
What early-payment or direct-debit discounts exist in 2025, exactly how many percent or ARS do they reduce the bill, and which dates qualify?
Buenos Aires offers substantial early-payment discounts for property taxes, with provincial discounts reaching up to 15% for advance annual payments.
Buenos Aires Province through ARBA provides the most generous discount structure, offering up to 15% total discount for advance annual payment of the Provincial Inmobiliario tax when paid in full by March. Additionally, a 5% discount per installment applies for on-time payments of individual installments, which can accumulate to significant savings for diligent taxpayers. These discounts typically require payment by published deadlines in March and April for the annual option.
Buenos Aires City offers annual payment discounts of 10-15% for ABL when the full year's tax is paid before March. The city also provides direct debit discounts of approximately 5% for taxpayers who maintain automatic payment arrangements throughout the year. These discounts apply to the total annual liability and can result in savings of several thousand pesos for typical properties.
The specific discount amounts depend on payment timing, with the highest discounts available for January and February payments of annual liabilities. Direct debit arrangements must be established before the end of the previous calendar year to qualify for automatic payment discounts, and taxpayers must maintain good standing without missed payments to retain discount eligibility.
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What late fees and interest rates apply in 2025, from what day do they start, and what would the surcharge be if someone pays 30, 60, or 90 days late?
Late payment penalties in Buenos Aires begin immediately after due dates, with monthly compound interest rates typically ranging from 1.50% to 3.00% of the overdue amount.
Penalties start accruing the day after the official due date for both ABL in Buenos Aires City and Provincial Inmobiliario taxes. The interest compounds monthly, meaning the penalty amount grows each month the debt remains unpaid. Tax authorities do not provide grace periods, making timely payment essential to avoid rapidly accumulating charges.
For a payment that is 30 days late, property owners face approximately 1.5% to 3% in additional charges on top of the original tax amount. At 60 days late, the cumulative penalty reaches approximately 3-6% of the original debt. By 90 days late, total surcharges accumulate to 4.5-9% of the original tax liability, representing substantial additional costs that can significantly impact property ownership expenses.
The exact interest rates vary by jurisdiction and are updated annually in conjunction with inflation indices. Buenos Aires City tends to apply rates on the lower end of the range, while provincial rates may be higher. Additional collection costs and legal fees may apply for severely delinquent accounts that enter formal collection proceedings.
Property owners facing financial difficulties should contact tax authorities immediately to discuss payment plans, as both AGIP and ARBA offer installment arrangements that can help avoid the highest penalty charges while bringing accounts current over time.
Can you show three worked examples for owner-occupiers in 2025—say a small studio, a mid-range two-bedroom, and a detached house?
Here are detailed calculations for three typical Buenos Aires properties showing annual tax obligations in both ARS and USD equivalents.
Small Studio in Buenos Aires City (Fiscal Value: ARS 24,000,000)
ABL: 0.7% × ARS 24,000,000 = ARS 168,000 annually (ARS 14,000 monthly ≈ USD 16/month)
Water/Sewage: ARS 16,800 annually (≈ USD 19/year)
Annual Total: ARS 184,800 (≈ USD 210/year or USD 17.50/month)
Mid-Range Two-Bedroom Apartment in Buenos Aires City (Fiscal Value: ARS 55,000,000)
ABL: 1.1% × ARS 55,000,000 = ARS 605,000 annually (ARS 50,400 monthly ≈ USD 57/month)
Water/Sewage: ARS 24,000 annually (≈ USD 27/year)
Annual Total: ARS 629,000 (≈ USD 715/year or USD 59.50/month)
Detached House in Buenos Aires Province (Fiscal Value: ARS 125,000,000)
Provincial Inmobiliario: 1.4% × ARS 125,000,000 = ARS 1,750,000 annually (≈ USD 1,989/year)
Garbage/Water: ARS 70,000 annually (≈ USD 80/year)
Annual Total: ARS 1,820,000 (≈ USD 2,070/year or USD 172.50/month)
These calculations use the approximate exchange rate of ARS 880 per USD as of August 2025. Actual costs may vary based on specific property characteristics, exact fiscal valuations, and current exchange rates. Property owners should verify their specific fiscal values and applicable tax rates with local authorities for precise calculations.
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What one-time taxes and compulsory costs apply at purchase in 2025?
Property purchases in Buenos Aires involve several one-time taxes and fees that typically total 5.2% to 6.5% of the purchase price, varying by jurisdiction and property value.
Stamp duty represents the largest one-time cost, charged at 2.5% in Buenos Aires City and 4% in Buenos Aires Province. This tax is typically split equally between buyer and seller, though the exact division can be negotiated during the purchase process. The stamp duty applies to the declared purchase price and must be paid at the time of property transfer.
Notary fees range from 1% to 2% of the purchase price and cover the legal documentation and title transfer process. These fees are mandatory for all property transactions and vary based on property value and complexity of the transaction. Registration fees of 0.2% to 0.5% cover the administrative costs of recording the property transfer in official government registries.
Example 1: Purchase Price ARS 50,000,000
Stamp Duty (2.5%): ARS 1,250,000
Notary Fees (1.5%): ARS 750,000
Registration Fee (0.3%): ARS 150,000
Total One-Time Costs: ARS 2,150,000 (≈ USD 2,443)
Example 2: Purchase Price ARS 120,000,000
Stamp Duty (2.5%): ARS 3,000,000
Notary Fees (1.8%): ARS 2,160,000
Registration Fee (0.4%): ARS 480,000
Total One-Time Costs: ARS 5,640,000 (≈ USD 6,409)
Additional costs may include legal fees, real estate agent commissions, and property inspection fees, which can add another 2-3% to the total transaction cost depending on the complexity of the purchase and services required.
If the property is rented out in 2025, which taxes apply?
Rental properties in Buenos Aires are subject to multiple tax obligations including income tax, gross income tax, and potentially VAT depending on rental amounts and property classification.
Rental income faces a flat 21% income tax rate that applies to all rental earnings regardless of the property owner's residency status. Additionally, Buenos Aires imposes a gross income tax (IIBB) of approximately 4% on rental income in both the city and province. This tax applies to gross rental receipts without deductions for expenses or maintenance costs.
VAT at 21% typically does not apply to residential rentals unless the monthly rent exceeds USD 5,000 equivalent or the property is classified as commercial use. Most residential rental arrangements remain exempt from VAT obligations, but property owners should verify their specific situation with tax advisors.
| Monthly Rent | IIBB (4%) | Income Tax (21%) | Total Monthly Tax | Total Annual Tax |
|---|---|---|---|---|
| ARS 300,000 | ARS 12,000 | ARS 63,000 | ARS 75,000 | ARS 900,000 |
| ARS 800,000 | ARS 32,000 | ARS 168,000 | ARS 200,000 | ARS 2,400,000 |
Property owners can deduct certain expenses from rental income for income tax calculations, including property management fees, maintenance costs, and insurance premiums. However, gross income tax applies to total rental receipts without expense deductions, making it a significant consideration for rental property investment returns.
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On selling in 2025, which taxes apply?
Property sales in Buenos Aires trigger capital gains tax and stamp duty obligations, with significant exemptions available for principal residences under certain value thresholds.
Capital gains tax applies at a flat 15% rate on the difference between the sale price and the original cost basis (purchase price plus improvements). However, principal residences with market values below ARS 350,000,000 (≈ USD 397,750) qualify for complete exemption from capital gains tax. This exemption provides substantial protection for typical family homes and apartments.
Stamp duty of 2.5% applies to all property sales regardless of capital gains, calculated on the total sale price. This tax is typically split between buyer and seller but represents a significant transaction cost that reduces net proceeds from property sales.
Example: Property Sale
Sale Price: ARS 90,000,000
Original Cost Basis: ARS 50,000,000
Capital Gain: ARS 40,000,000
Capital Gains Tax (15%): ARS 6,000,000 (≈ USD 6,818)
Stamp Duty (2.5%): ARS 2,250,000 (≈ USD 2,557)
Total Taxes on Sale: ARS 8,250,000 (≈ USD 9,375)
Property owners can reduce capital gains liability by maintaining detailed records of property improvements, renovation costs, and inflation adjustments to the original cost basis. Legal and selling costs may also be deductible when calculating the final capital gains tax obligation.
The principal residence exemption requires that the property served as the owner's primary residence and that the total value remains below the ARS 350,000,000 threshold. This exemption provides significant tax savings for families selling their primary homes to upgrade or relocate within Buenos Aires.
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.
Buenos Aires property taxes in 2025 involve multiple layers of federal, provincial, and municipal obligations that vary significantly between Buenos Aires City and Buenos Aires Province.
Understanding these tax structures, payment schedules, and available discounts is essential for both current property owners and prospective buyers to accurately budget for their real estate investments in Argentina's capital region.
Sources
- TheLatinvestor - Buenos Aires Property Taxes and Fees
- TheLatinvestor - Buenos Aires Market Data
- Global Property Guide - Argentina Taxes
- PwC Argentina - Individual Tax Summary
- La Nación - ABL Tax Increases 2025
- Chequeado - Property Tax Increases by Province
- Gateway to South America - Stamp Duty Analysis
- Live and Invest Overseas - Argentina Tax Guide