LiBe Real Estate Tax Information

Real Estate Taxes by Country in the Americas

Explore the property-tax systems, acquisition charges, rental-income rules, capital-gains considerations, and foreign-owner issues to investigate across every country in the Americas—beginning with Puerto Rico.

Americas directory · Reviewed September 2026 · Educational information

A continental tax-information hub

Start every property decision with the full tax picture

The annual property-tax bill is only one part of real estate taxation. Buyers may also encounter acquisition or transfer taxes, stamp duties, notary and registration charges, rental-income tax, VAT or sales-tax questions, capital-gains tax, withholding, wealth or estate taxes, municipal assessments, and special rules for nonresidents.

This hub organizes the tax topics to investigate in Puerto Rico and all 35 sovereign countries in the Americas. It is designed as a research starting point—not a substitute for a written calculation from a qualified local tax professional.

Puerto Rico first

Puerto Rico real estate taxes and Act 60 incentives

Puerto Rico

Begin with CRIM property taxation, deed and recording costs, rental-income treatment, capital gains, residency rules, and whether an Act 60 decree may apply to the individual or qualifying business activity. Historic-property incentives and municipal exemptions require separate verification.

Read the Puerto Rico Tax Incentives Guide

North America, Central America, the Caribbean & South America

Explore real estate tax topics across 36 markets

Every card identifies the core tax and ownership questions to review before buying, holding, renting, inheriting, or selling property.

FEATURED · PUERTO RICO

Puerto Rico

CRIM property tax, transfer and recording charges, rental income, capital gains, and Act 60 eligibility.

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AMERICAS TAX DIRECTORY

Antigua and Barbuda

Property tax, stamp and transfer charges, noncitizen landholding approval, rental income, and disposal costs.

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AMERICAS TAX DIRECTORY

Argentina

Provincial and municipal property levies, stamp tax, rental income, wealth-tax exposure, capital gains, and currency rules.

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AMERICAS TAX DIRECTORY

Bahamas

Real property tax, VAT or stamp treatment, owner-occupied classifications, rental licensing, and foreign-buyer registration.

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AMERICAS TAX DIRECTORY

Barbados

Land tax, property transfer tax, stamp duty, exchange-control registration, rental income, and capital-gains treatment.

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AMERICAS TAX DIRECTORY

Belize

Property or land tax, stamp duty, nonresident acquisition procedure, rental income, and title or subdivision costs.

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AMERICAS TAX DIRECTORY

Bolivia

Municipal property tax, transfer tax, rental income, capital gains, cadastral value, and border-zone ownership restrictions.

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AMERICAS TAX DIRECTORY

Brazil

IPTU or ITR, ITBI transfer tax, condominium charges, rental-income taxation, capital gains, and coastal or federal-land fees.

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AMERICAS TAX DIRECTORY

Canada

Municipal property tax, provincial land-transfer taxes, vacancy or speculation rules, nonresident withholding, and capital gains.

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AMERICAS TAX DIRECTORY

Chile

Territorial tax, stamp and transfer-related costs, rental income, capital gains, VAT questions, and nonresident reporting.

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AMERICAS TAX DIRECTORY

Colombia

Predial property tax, registry and notary costs, rental income, capital gains, wealth-tax exposure, and foreign-exchange reporting.

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AMERICAS TAX DIRECTORY

Costa Rica

Municipal property tax, transfer tax, luxury-home tax where applicable, rental income, capital gains, and concession-zone obligations.

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AMERICAS TAX DIRECTORY

Cuba

Ownership eligibility, state authorization, permitted transfers, inheritance, occupancy rights, fees, and foreign-investment restrictions.

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AMERICAS TAX DIRECTORY

Dominica

Property transfer fees, stamp duty, alien-landholding requirements, rental income, capital gains treatment, and citizenship-program rules.

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AMERICAS TAX DIRECTORY

Dominican Republic

IPI property tax, transfer tax, rental income, capital gains, title certification, and CONFOTUR incentives where applicable.

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AMERICAS TAX DIRECTORY

Ecuador

Municipal predial tax, alcabala and transfer charges, rental income, capital gains or municipal surplus tax, and wealth reporting.

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AMERICAS TAX DIRECTORY

El Salvador

Municipal charges, transfer and registration costs, rental-income tax, capital gains, title verification, and nonresident treatment.

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AMERICAS TAX DIRECTORY

Grenada

Property tax, transfer tax and stamp duty, alien-landholding licensing, rental income, capital gains, and citizenship-program requirements.

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AMERICAS TAX DIRECTORY

Guatemala

IUSI property tax, VAT or stamp treatment, registration fees, rental income, capital gains, and cadastral-value accuracy.

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AMERICAS TAX DIRECTORY

Guyana

Property rates, stamp duty and transfer costs, rental income, capital gains, land-title systems, and nonresident ownership rules.

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AMERICAS TAX DIRECTORY

Haiti

Built-property tax, transfer and registration charges, rental income, title-chain verification, inheritance, and foreign-ownership limitations.

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AMERICAS TAX DIRECTORY

Honduras

Municipal real-estate tax, transfer and registry charges, rental income, capital gains, coastal ownership structures, and title security.

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AMERICAS TAX DIRECTORY

Jamaica

Property tax, transfer tax, stamp duty, rental-income taxation, capital gains treatment, and strata or tourism licensing.

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AMERICAS TAX DIRECTORY

Mexico

Predial tax, ISAI acquisition tax, notary and registry fees, fideicomiso costs, rental income, and ISR on disposal.

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AMERICAS TAX DIRECTORY

Nicaragua

Municipal real-property tax, transfer and registry charges, rental income, capital gains, title history, and foreign-owner compliance.

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AMERICAS TAX DIRECTORY

Panama

Property tax, transfer tax, capital-gains withholding, rental income, exemptions, horizontal-property costs, and residency incentives.

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AMERICAS TAX DIRECTORY

Paraguay

Municipal real-estate tax, transfer and registry costs, rental income, capital gains, cadastral valuation, and taxpayer registration.

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AMERICAS TAX DIRECTORY

Peru

Predial tax, alcabala acquisition tax, municipal assessments, rental income, capital gains, nonresident rates, and SUNARP documentation.

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AMERICAS TAX DIRECTORY

Saint Kitts and Nevis

Property tax, stamp duty, alien-landholding licence, rental income, disposal costs, and citizenship-by-investment conditions.

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AMERICAS TAX DIRECTORY

Saint Lucia

Property tax, stamp duty and transfer costs, alien-landholding licensing, rental income, capital gains, and tourism-property rules.

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AMERICAS TAX DIRECTORY

Saint Vincent and the Grenadines

Property tax, stamp duty, alien-landholding licence, rental income, capital gains treatment, and island-specific title checks.

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AMERICAS TAX DIRECTORY

Suriname

Property and rental-value taxes, transfer charges, rental income, capital gains treatment, land-tenure rights, and foreign-investor approval.

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AMERICAS TAX DIRECTORY

Trinidad and Tobago

Property tax valuation, stamp duty, rental income, capital gains treatment, foreign-investment licensing, and condominium charges.

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AMERICAS TAX DIRECTORY

United States

State and local property tax, transfer and recording taxes, rental income, depreciation, capital gains, FIRPTA, and estate-tax exposure.

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AMERICAS TAX DIRECTORY

Uruguay

Contribución Inmobiliaria, primary-school tax, ITP transfer tax, rental income, capital gains, and nonresident fiscal representation.

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AMERICAS TAX DIRECTORY

Venezuela

Municipal property tax, transfer and registry charges, rental income, capital gains, currency controls, and title or enforcement risk.

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Cross-border tax checklist

Six questions to answer for every property

What is taxed at purchase?

Ask for an itemised estimate for the specific parcel and transaction. Separate transfer tax or acquisition tax from stamp duty, notary fees, legal fees, registry charges and financing costs. Record the taxable base used for each estimate; a purchase price, assessed value and cadastral value may serve different purposes. Confirm the applicable rule rather than assuming that every charge uses the same base.

For every item, note the responsible payer, payment deadline, currency, source and document that will prove payment. Ask whether a proposed exemption requires an application, supporting evidence or approval before closing. Keep taxes and professional fees on separate lines, and distinguish a refundable deposit from a final expense. If the estimate is incomplete, mark the amount as pending instead of entering zero. Reconcile the estimate with the closing statement and retain the official receipts in the property file.

How is annual value assessed?

Start with the parcel identifier and the current official assessment or property-tax account. Compare the registered owner, municipality, address and property classification with the title and the intended use. Keep assessed value, cadastral value, market value and rental value in separate fields. Check which measure the local authority actually uses, when it was determined and whether a change in ownership or use triggers a review.

Request a current balance statement and ask how arrears, penalties, instalments and any available discounts are handled. Record both the due date and the period covered by the bill so an old payment does not look like evidence of current compliance. Where an exemption or reduced assessment is claimed, obtain the approval and its conditions. Ask about the available review or correction procedure if the records disagree. Update the ownership budget from official records, not an advertisement or an earlier owner's recollection.

How is rental income treated?

Prepare a rental-income worksheet that separates gross receipts, operating expenses, financing costs and taxes. Record the owner, recipient of rent, lease term, property use and payment currency. Ask a local tax adviser which income-tax rules apply to that owner and activity, which expenses can be recognised and which records must support a deduction. Do not assume that a management statement is a completed tax return.

Keep long-term housing, holiday accommodation and commercial use as separate scenarios when researching the rules. Check any relevant operating permission, tourism registration, indirect tax or withholding requirement before advertising a rental. Ask who files, who remits a withholding and what certificate proves it. Reconcile booking-platform, tenant and manager statements against actual bank receipts. Allow for vacancies, maintenance and management costs in the cash-flow forecast, and confirm the rental income tax treatment separately from the annual tax on the property itself.

What happens at sale?

Build a disposal worksheet before agreeing to a sale price. Collect the acquisition deed, proof of purchase costs, improvement invoices, ownership dates and proposed sale expenses. Ask which amounts may affect the tax calculation and which documents the authority will accept. Keep the estimated economic profit separate from taxable capital gains, gross-proceeds withholding and the cash available after closing.

Confirm whether a withholding is final or an advance payment and how any reconciliation, refund or additional filing is handled. Check the relevant rule for the seller's tax status, ownership structure and use of the property; an exemption mentioned in another country's guide is not evidence that it applies here. Record the currency and exchange-rate source used in the calculation. Ask which tax certificates or payment records are required to complete registration. Retain the settlement statement, official receipts and filing evidence after the title changes hands.

Does ownership structure matter?

Compare personal ownership with any proposed company, trust, condominium, strata or other permitted structure before signing. Request a written explanation of who owns the registered interest, who can authorise a sale, who receives income and who must file the relevant returns. Separate taxes from private administration fees, bank or trustee charges, association dues and professional compliance costs.

Ask how the structure affects succession, ongoing reporting, a future sale and the transfer of shares or beneficial interests. Check whether foreign-owner, coastal, rural-land or residential-use restrictions are relevant to the parcel, using the country guide and qualified local advice. Keep immigration benefits, tax residence and the right to own or use land as separate questions. A marketing description should not replace the deed, governing documents or an official approval. Budget the recurring administration costs as well as the initial setup, and retain the documents showing each person's authority and responsibilities.

Which other country can tax you?

Map the owner's tax residence, citizenship where relevant, entity residence, source of rental income and location of the property. Ask advisers in the relevant jurisdictions about reporting duties, foreign-asset declarations, foreign-tax relief and any applicable treaty. Do not assume that an immigration visa, residence permit or investment programme settles every tax-residence question or removes reporting obligations elsewhere.

Keep the same acquisition cost, income totals, payment dates and supporting documents available to both advisers, while recording any differences in currency conversion or taxable treatment. Ask which tax payments may qualify for relief, what evidence is needed and when each claim must be filed. Distinguish an exemption from a credit or deduction, and retain the reasoning behind the treatment used. Review the position after a move, change of owner, new rental activity or sale. Resolve inconsistent assumptions before relying on a combined after-tax return when comparing countries.

Sources & standards

How to compare real estate taxes by country

For a broader comparison of tax categories, consult the OECD Global Revenue Statistics dashboard. Confirm parcel-specific taxes and current rules with the local authority linked in each completed guide.

Editorial standard: LiBe separates stable tax categories from changeable rates and thresholds. Country cards identify issues to investigate; they do not promise a tax rate, exemption, residency result, investment return, or legal outcome. For a transaction, use the current tax authority, land registry, municipality, and licensed advisers in every relevant jurisdiction.

Professional disclaimer: This page is general educational information and is not legal, tax, accounting, investment, immigration, or brokerage advice. Obtain a property-specific written estimate of acquisition, annual ownership, rental, inheritance, and exit taxes before committing funds.

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