Property Taxes in Argentina: Complete Guide to Buying, Selling, and Renting

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Breakdown of all taxes that apply when buying, selling, or renting property in Argentina. Transfer tax, wealth tax, income tax, and more.

Argentine Real Estate Tax Landscape

The Argentine tax system applied to real estate is complex because it combines national, provincial, and municipal taxes. Each level has its own rates, exemptions, and deadlines. This guide breaks down the most relevant taxes for three scenarios: buying, selling, and holding property.

Taxes When Buying Property

Stamp Tax (Impuesto de Sellos)

A provincial tax on the public deed. The rate varies by province.

Province	Stamp tax rate	Who pays	Exemptions
Cordoba	1.5%	Buyer and seller (50/50)	Primary residence up to a certain amount
Buenos Aires	1.5%	Buyer and seller (50/50)	Primary residence, mortgage
CABA	3.5%	Buyer and seller (50/50)	Primary residence up to UVA 140,000
Mendoza	1.5%	Buyer and seller (50/50)	Provincial credit
Santa Fe	1.8%	Buyer and seller (50/50)	Primary residence
Neuquen	1.2%	Buyer and seller (50/50)	No general exemption

Notary Fees

Not a tax, but an unavoidable cost. Ranges between 1% and 2% of the deed value. For mortgage operations, add the mortgage deed (0.5-1% additional).

Registry Fees

Property Registry registration: between ARS 50,000 and 150,000 depending on jurisdiction and property value.

Taxes When Selling Property

ITI (Property Transfer Tax)

Applies to individuals selling properties acquired before January 1, 2018.

Rate: 1.5% of sale price

Exemption: primary and family residence (file a non-withholding certificate with AFIP)

Withholding: performed by the notary at the time of the deed

Income Tax (Cedular)

Applies to individuals selling properties acquired after January 1, 2018.

Rate: 15% on the difference between sale price and CPI-adjusted acquisition cost

Exemption: primary residence if reinvested in another residence within 12 months

Tax base: sale price minus acquisition cost (CPI-adjusted), minus verifiable improvements

Practical Sale Example

Let's say we sell an apartment in Cordoba Capital:

Item	Amount
Sale price	USD 80,000
Acquisition cost (2020, CPI-adjusted)	USD 55,000
Gross gain	USD 25,000
Income tax (15%)	USD 3,750
Stamp tax (1.5%, seller half)	USD 600
Notary fees (seller portion)	USD 800
Total sale cost	USD 5,150 (6.4%)

Holding Taxes

Personal Assets Tax (Bienes Personales)

National tax on total net worth as of December 31 each year.

Non-taxable minimum (2026): approx. ARS 100,000,000

Real estate rate: 0.5% to 1.75% of fiscal value

Valuation: fiscal value (lower than market, generally 30-50% of real value)

Provincial Property Tax

Each province charges an annual tax on real estate, paid in bi-monthly or quarterly installments.

Province	Typical annual range	Calculation base
Cordoba	ARS 50,000-200,000	Fiscal valuation
Buenos Aires	ARS 60,000-250,000	Fiscal valuation
CABA (ABL)	ARS 80,000-400,000	Fiscal valuation + zone
Mendoza	ARS 40,000-180,000	Fiscal valuation
Santa Fe	ARS 55,000-220,000	Fiscal valuation

Taxes on Rental Income

Income Tax

Rental income is taxed as first-category income.

Deduction: 5% of the property's fiscal value as depreciation

Deduction: verifiable maintenance expenses (or 5% flat without receipts)

Gross Income Tax (Ingresos Brutos)

Provincial tax on gross rental income. Rate: 1.5% to 3.5% depending on province and amount.

VAT

Residential rentals are VAT-exempt. Commercial rentals are subject to 21% VAT.

Conclusion

Total tax burden for a real estate investor in Argentina ranges between 5% and 12% of property value over a complete 10-year buy-hold-sell cycle. Not insignificant, but compared to markets like Uruguay (12% IRPF on rentals) or Brazil (up to 27.5% income tax), Argentina maintains a moderate burden when available exemptions are utilized. The key is planning your tax structure before buying, not after.