Argentina Property Tax Guide Ownership, Rental Income & Sales
A practical guide to provincial property taxes, foreign-buyer rules, stamp duty, personal-assets tax, rental contracts, residential income, sales, inheritance, title checks, and the documents that protect a transaction.
Updated September 2026
Start with the property, province, owner, and intended use
Argentina does not have one national real-property tax rate. Provinces and municipalities control valuations, bills, exemptions, and payment schedules, while federal rules may separately affect personal assets, rental income, and gains. The correct result therefore depends on where the property is located, who owns it, when it was acquired or transferred, and whether it is a home, rental, business asset, or rural land.
Figures are planning references, not a quote for a specific property. Confirm the current tax period, jurisdiction, valuation, ownership structure, and available exemptions.
Key figures behind an Argentina property decision
Local
rates vary
Provincial and municipal rules determine the recurring property bill; obtain the exact account and current assessment.
3.5%
CABA stamp duty
General 2026 conveyance rate in Buenos Aires City, with a 2.7% band and a home exemption tied to ARS 226.1 million.
0.50%–1.00%
Personal Assets Tax
Latest published 2025 federal Personal Assets Tax rates above ARS 384.7 million; indexed thresholds and exclusions matter.
2026
New exemptions
Qualifying individual residential-rental income and covered real-estate gains received federal exemptions from January 1, 2026.
Choose the topic that matches your property
Each card takes you directly to the corresponding explanation.
Annual property tax
Foreign ownership and rural land
Purchase and closing costs
Title and registry checks
Financing and payment
Condominium expenses
Federal Personal Assets Tax
Rental-income taxation
Rental contracts
Short-term and tourist rentals
Sales and capital gains
Inheritance and gifts
What renters should verify
Practical checklists
Sources and research standards
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There is no single nationwide rate
Recurring real-property tax is primarily provincial, with municipal service charges often appearing alongside it. Each jurisdiction sets its own taxable value, rate schedule, exemptions, billing calendar, interest, and appeal procedure. Never estimate the annual bill only from the purchase price or a percentage quoted for another province.
In the Autonomous City of Buenos Aires, the recurring bill combines a progressive property-tax component with ABL service charges. AGIP explains that the Homogeneous Fiscal Valuation considers the land, neighborhood, building characteristics, destination, and other factors, and cannot exceed 20% of market value. The 2026 bill is divided into 12 monthly installments.
Due-diligence point: ask for the current provincial or municipal account statement, fiscal valuation, cadastral record, payment history, improvement declarations, and any pending reassessment or appeal.
Urban property is generally accessible; rural land is different
Foreign individuals and companies can generally acquire urban real estate, subject to identification, tax registration, source-of-funds, title, currency, and local compliance requirements. Citizenship alone does not replace a property-specific legal review.
Rural land falls under Law 26,737 and related procedures. The official regime limits foreign ownership to 15% nationally and within each province and municipality, caps one nationality at 30% of the foreign-held quota, and generally limits an individual foreign holder to 1,000 hectares in the core zone or its equivalent elsewhere. Land involving major permanent water bodies or border-security areas may face added restrictions.
A foreign buyer covered by the regime normally needs a prior enabling certificate. The official service states a fee equal to 1 per mille of the deed value and requires tax identification plus title and cadastral documents.
Confirm before signing: whether the parcel is legally classified as rural, its equivalent-hectare calculation, foreign-ownership quota availability, water or border restrictions, and whether corporate ownership is attributed to foreign control.
Budget stamp duty, professional fees, registration, and tax clearances separately
The reservation, boleto de compraventa, and escritura pública can have different legal effects. A escribano (notary) typically reviews title, certificates, parties, taxes, and the public deed, but each party should understand whom the professional represents and obtain independent advice when interests differ.
| CABA 2026 reference | Rate or threshold | What it means |
|---|---|---|
| General real-estate conveyance | 3.5% | Applied to the greater of the transaction price, fiscal value, or VIR. |
| Transfer at or below threshold | 2.7% | AGIP lists this rate where the transfer amount does not exceed ARS 226,100,000. |
| Unique permanent home | Exempt up to ARS 226,100,000 | If the value exceeds the threshold, tax applies to the excess, subject to the statutory conditions. |
| Commercial or tourist lease contract | 0.50% | A separate stamp-duty reference for covered lease contracts. |
These are Buenos Aires City references, not national rates. Other provinces have their own stamp-tax laws, exemptions, bases, and collection rules. Also budget the notary, registry certificates and registration, survey or plan work, brokerage, lender costs, tax certificates, translations or powers of attorney, and corporate or trust work when applicable.
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Verify the registered right—not only the seller’s documents
The real-property registry for the relevant jurisdiction should be searched for ownership, mortgages, attachments, usufructs, restrictions, and inhibitions affecting the parties. In Buenos Aires City, the official registry provides domain, lien, inhibition, ownership, and related certificates.
Legal record
Confirm owner identity, marital status, title chain, legal description, co-ownership, liens, litigation, and authority to sell.
Physical record
Compare the cadastral plan, survey, boundaries, improvements, unit designation, occupancy, and building approvals with reality.
Financial record
Reconcile property tax, ABL or municipal charges, condominium expenses, utilities, assessments, leases, and tax clearances.
Mortgage, payment currency, and source-of-funds documentation
An Argentine mortgage is a registered real right over a specifically identified property. The Civil and Commercial Code requires a public deed for its constitution and gives the registered creditor priority and enforcement rights if the secured obligation is not paid. A financed buyer should therefore confirm the lender’s valuation, insurance, title conditions, disbursement procedure, registration costs, early-payment terms, and the process for cancelling the mortgage after repayment.
Current Civil Code rules also recognize monetary obligations in the currency agreed by the parties and state that the debtor is released by delivering the committed currency. The reservation, purchase agreement, deed, banking instructions, and closing statement should use consistent wording and identify the lawful payment route, exchange basis, timing, recipient accounts, and responsibility for bank charges.
Prepare the file early: banks, notaries, and other regulated professionals may request identity, beneficial-ownership, tax-residence, and source-of-funds evidence. Keep account statements, sale or business records, loan documents, tax filings, currency-conversion evidence, and payment receipts connected to the purchase.
The apartment and the building’s financial health must be reviewed together
Under Argentina’s horizontal-property regime, the registered regulations form part of the legal title to the unit. Owners must comply with the building regulations, maintain their private unit, and contribute to ordinary expenses, extraordinary expenses, and any reserve fund according to the applicable allocation.
The Civil and Commercial Code provides that an administrator’s approved debt certificate can be enforceable and that an owner cannot avoid common expenses merely by not using a shared facility. Before buying, request the current regulations, internal rules, recent assembly minutes, budgets, insurance, reserve-fund information, planned capital works, litigation, and an administrator’s statement covering the unit’s balance.
Rules and permitted use
Check residential, professional, commercial, pet, renovation, and short-term rental restrictions before relying on the intended use.
Ordinary and extraordinary expenses
Separate recurring operating charges from approved repairs, structural projects, assessments, and reserve contributions.
Building risk
Review maintenance history, safety compliance, insurance, lawsuits, unpaid owners, major works, and the financial condition of the consorcio.
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Ownership can trigger a federal annual wealth-tax analysis
Residents generally review Argentine and foreign assets, while nonresidents generally review Argentine assets. For tax period 2025—the latest figures published by ARCA—the general minimum threshold is ARS 384,728,044.57 and the published general rates are 0.50%, 0.75%, and 1.00% across progressive bands.
The home used as the taxpayer’s casa-habitación is excluded up to ARS 1,346,548,155.99 for 2025. ARCA also identifies exemptions for rural real estate held by individuals or undivided estates and, subject to conditions, homes rented for residential use under registered contracts where each property remains below the home-exemption threshold.
Important: thresholds are indexed and the taxpayer’s residence, ownership date, valuation method, debts, entity structure, and treaty position can change the calculation. Confirm the current filing period rather than carrying forward the 2025 figures.
Residential use received an important federal exemption in 2026
Decree 406/2026 provides, for individuals and undivided estates, a federal income-tax exemption from January 1, 2026 for income from property rented exclusively as the tenant’s home. The rule can cover multiple units and includes amounts attributable to furniture, accessories, and related services.
The exemption is not a blanket rule for every landlord or letting. Corporate ownership, commercial use, mixed use, tourist accommodation, services resembling a hospitality business, and other nonqualifying arrangements require separate treatment. Withholding, invoicing, contract registration, gross-income tax, VAT, local levies, and treaty questions may still arise depending on the facts.
Nonresident owners: establish who must register, invoice, withhold, file, receive pesos or foreign currency, and represent the owner before accepting rent. Federal exemption language should be applied to the actual owner and lease use.
Current law gives the parties broad contractual freedom
Under the Civil and Commercial Code as amended by DNU 70/2023, the parties may negotiate the deposit and other security, choose pesos or foreign currency, and select a rent-adjustment index. Payment periods cannot be less frequent than monthly. If the parties omit a term, the default is two years for permanent housing and three years for other uses.
A tenant may terminate early by paying 10% of the remaining future rent balance calculated from notice to the agreed end date. Because contract wording now carries unusual weight, both sides should state the currency, index, adjustment frequency, payment method, deposit return, expenses, repairs, insurance, guarantees, notice procedure, and permitted use clearly.
Tourist accommodation can create a different regulatory profile
Short-term operation may require provincial or city registration, guest records, safety compliance, building or condominium authorization, consumer disclosures, platform reporting, and local tax treatment. Buenos Aires City’s stamp-duty page lists 0.50% for commercial and tourist lease contracts, but a host must also determine whether the activity is a lease, a furnished accommodation service, or another taxable business.
Review the condominium regulations before purchase. A title may permit residential ownership while the building’s rules, municipal zoning, or tourist-accommodation regime restrict nightly or transient use.
Do not rely on the former 1.5% ITI rule
Law 27,743 repealed the former Real Estate Transfer Tax (ITI), which had commonly been described as 1.5% for certain older holdings. Decree 406/2026 then exempted qualifying gains of individuals and undivided estates—resident or nonresident—covered by Article 99 when the sale or transfer occurs from January 1, 2026.
The result still depends on the legal owner and transaction. Company-owned property, development inventory, business assets, indirect transfers, reorganizations, installment terms, non-cash consideration, and transfers outside the Article 99 regime may be taxed differently. Stamp duty and local charges can remain payable even when a federal gain is exempt.
Keep the evidence: acquisition deed, purchase and improvement invoices, exchange-rate records, ownership structure, sale deed, settlement statement, tax certificates, and proof of the date and legal character of the transfer.
Succession procedure is national, but local transfer taxes can apply
Argentina has no general federal inheritance tax, yet an estate may still face probate, registry, court, notarial, valuation, professional, and local tax costs. The heir’s residence and citizenship, the decedent’s marital property regime, forced-heirship rules, wills, company interests, and assets in more than one country require coordinated advice.
The Province of Buenos Aires imposes a tax on gratuitous transfers. ARBA’s 2026 schedule is progressive and depends on relationship and taxable value: published bands range from 1.603%–7.008% for parents, children, and spouses; 2.404%–8.191% for other ascendants and descendants; 3.205%–8.753% for second-degree collateral relatives; and 4.006%–9.513% for other relatives, unrelated persons, and entities.
A foreign heir receiving rural land may also need to satisfy foreign-rural-land limits or dispose of the asset within the applicable legal process. Before distributing or selling inherited property, verify the probate order, registry status, tax filing, co-heir authority, debts, occupancy, and any beneficiary’s cross-border reporting.
Confirm authority, costs, currency, and exit terms before paying
Identity and authority
Verify the landlord or authorized agent, the property, powers of attorney, and the account receiving funds.
Total occupancy cost
Separate rent, ordinary and extraordinary condominium charges, ABL or local services, utilities, insurance, repairs, and commissions.
Adjustment and departure
Record the currency, index, adjustment dates, deposit, guarantee, inventory, renewal, early-termination formula, and notice method.
In Buenos Aires City, AGIP notes that the tenant may pay the ABL service component while the owner remains responsible for the property-tax component; a split invoice can be requested. The contract should state exactly what the tenant assumes.
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Documents to assemble before money or title changes hands
| Person | Verify | Keep |
|---|---|---|
| Buyer | Title, registry certificates, cadastral plan, fiscal value, debts, occupancy, zoning, building approvals, condominium rules, rural-land status, source of funds, and closing allocation. | Reservation and boleto, professional reports, deed, payment evidence, tax and registry receipts, survey, possession record, and insurance. |
| Owner / landlord | Assessment, exemptions, improvements, lease registration, tenant use, invoicing, income-tax status, Personal Assets Tax, building rules, insurance, and nonresident representation. | Bills, returns, contracts, inventories, receipts, expense and improvement invoices, exchange-rate records, notices, and deposit accounting. |
| Seller | Authority, title, spouse or co-owner consent, liens, tax clearance, gain regime, stamp-duty allocation, mortgage payoff, tenant rights, and delivery conditions. | Acquisition deed and basis evidence, improvements, sale documents, settlement statement, releases, tax records, and proof of handover. |
| Heir / executor | Will, forced-heirship position, probate authority, marital property, co-heirs, debts, local gratuitous-transfer tax, rural-land rules, and cross-border reporting. | Death and heirship records, court orders, valuations, tax filings, registry entries, distributions, powers, and sale or transfer documents. |
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Sources and verification
Primary sources
- ARCA — Decree 406/2026: residential rentals and real-estate gains
- Argentina.gob.ar — repeal of the Real Estate Transfer Tax (ITI)
- ARCA — Personal Assets Tax rates and thresholds
- ARCA — Personal Assets Tax exemptions
- AGIP — Buenos Aires City property tax and ABL
- AGIP — Buenos Aires City stamp tax
- DNU 70/2023 — rental-contract provisions
- Law 26,737 — foreign ownership of rural land
- Official rural-land acquisition certificate service
- Buenos Aires real-property registry
- ARBA — 2026 tax on gratuitous transfers
- Argentina Civil and Commercial Code — horizontal property, monetary obligations, and mortgages
Legal and professional disclaimer
This guide is general educational information and is not legal, tax, accounting, investment, valuation, immigration, financial, notarial, or real estate advice. It does not create a lawyer-client, accountant-client, broker-client, fiduciary, or agency relationship. Argentina’s federal, provincial, municipal, registry, currency, and reporting rules—and their rates, thresholds, interpretations, forms, and procedures—can change. A transaction’s treatment depends on the property, jurisdiction, dates, residence, citizenship, ownership structure, use, contract, and documentation. Obtain written advice from appropriately licensed Argentine professionals and, where relevant, advisers in every other affected country before signing, paying, filing, renting, transferring, inheriting, or selling.
Last reviewed: September 24, 2026. © LiBe Holdings, SAS, all rights reserved · https://letslibe.com · info@letslibe.com
Compare other property tax guides
Comparing countries can help you identify questions to ask about annual property tax, purchase charges, rental income and capital gains. The guides below cover different tax systems; compare their categories and verification steps before comparing headline rates.
Build a separate worksheet for each proposed property. Note the municipality, registered owner, intended use, acquisition date and currency. Beside every amount, record whether it is an official assessment, a professional estimate or an item still awaiting confirmation. A quoted purchase price alone does not establish the taxable value or the complete cost of ownership.
When comparing a property in Argentina with one elsewhere, separate recurring taxes from one-time transaction charges and private operating costs. Confirm who pays each amount, when it falls due and which document proves payment. Keep exemption applications, tax receipts and title records in the same property file so your advisers can trace the assumptions behind the budget.
Chile
Chile property tax guide: territorial tax, stamp and closing costs, rental income, capital gains, VAT, DFL-2 relief and nonresident reporting.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for Chile separate from those for Argentina.
Bolivia
Bolivia property tax guide to cadastral values, transfer tax, rental income, capital gains and border-zone ownership checks before buying or selling.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for Bolivia separate from those for Argentina.
Brazil
Brazil property tax guide to IPTU, ITR, ITBI, condominium costs, rental income, capital gains and coastal-land fees, with official sources.
Use this guide to compare the tax base, taxpayer responsibilities and documents to verify. Record the source and review date alongside each estimate, and keep the rules for Brazil separate from those for Argentina.
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