Argentina Guía de Impuestos sobre la Propiedad 2026

ABL/ABI — Municipal Property Tax

• ABL (Alumbrado, Barrido y Limpieza) or ABI (Aseo, Barrido e Iluminación) is a municipal tax that covers street lighting, cleaning, and maintenance services. It applies to all properties within the municipality.
• The rate varies significantly by city. In Buenos Aires (CABA), the ABL rate is approximately 0.2–0.6% of the assessed property value, depending on property category and location.
• In Córdoba, rates range from 0.15% to 0.4%. In Rosario, approximately 0.3–0.5%.
• The tax base is the "valuación fiscal" (fiscal valuation), which is typically significantly below market value (often 20–40% of market price).
• Payments can be made monthly, bi-monthly, or annually (annual payment usually receives a discount of 5–15%).

Impuesto Inmobiliario — Provincial Property Tax

• The Impuesto Inmobiliario is a provincial tax on real property ownership. Each province sets its own rates and rules.
• For Buenos Aires Province: The rate is approximately 0.1–0.5% of the assessed value (valuación fiscal), with higher rates for undeveloped land. The tax is payable in 5 or 6 installments per year.
• For CABA: The Impuesto Inmobiliario is combined with ABL in a single bill. The total rate (ABL + Immobiliario) ranges from approximately 0.4% to 1.0% of fiscal valuation.
• Inflation indexing: Both the fiscal valuation and the tax amount are updated periodically (usually quarterly or semi-annually) based on official inflation indices.
• Exemptions exist for low-income pensioners, veterans, and certain social housing.

Stamp Duty (Impuesto de Sellos)

• Impuesto de Sellos (stamp tax) is a provincial tax on certain legal documents and contracts, including real estate purchase agreements (escrituras públicas), loan agreements, and lease contracts.
• Rates vary by province: 0.5% in CABA, 1.0–1.5% in Buenos Aires Province, 2.0–3.0% in Córdoba, 1.0–2.5% in Santa Fe, and up to 3.6% in some provinces.
• The tax is typically paid by the buyer in real estate transactions, though parties may agree otherwise.
• Loan agreements, lease contracts, and corporate documents may also be subject to stamp tax depending on the province.
• Electronic documents are also subject to stamp tax under certain conditions.

Property Transfer Tax (ITI / ITP)

• When real estate is sold, the seller must pay the Impuesto a la Transferencia de Inmuebles (ITI) on the capital gain. This is essentially a capital gains tax on property (see Capital Gains Guide for details).
• Some provinces also impose a transfer tax similar to the ITBI in Brazil, but in Argentina the main transfer cost is the stamp duty and the capital gains tax on the seller.
• The buyer is responsible for the stamp duty, notary fees (escribanía), and registration costs.

Capital Gains on Property (CGT 5–15%)

• Capital gains from the sale of real estate by individuals are taxed at 5% to 15%, depending on the holding period (sliding scale — shorter holding periods attract higher rates).
• See the Capital Gains Tax Guide for detailed rates and exemptions.
• The tax is payable by the seller at the time of transfer, calculated on the inflation-adjusted gain (diferencia entre el precio de venta y el costo de adquisición actualizado por inflación).

Minimum Notional Tax (Impuesto a la Ganancia Mínima Presunta)

• This is a minimum tax on assets (including property) held by companies, calculated at 1% of the value of certain assets (including real estate).
• It functions as a minimum tax floor: if the regular income tax exceeds this amount, only the regular tax is paid; if the minimum presumptive tax is higher, the difference must be paid.
• The minimum presumptive tax paid in prior years can be credited against future income tax (for up to 10 fiscal years).

FAQs

How is property valued for tax purposes in Argentina?

Property is valued at "valuación fiscal" (fiscal valuation), which is determined by the provincial or municipal tax authority. This valuation is typically well below market value (often 20–40%). However, for the Impuesto a la Ganancia Mínima Presunta, the adjusted tax book value is used.

Can I deduct property taxes from my income tax?

Property taxes (ABL, Impuesto Inmobiliario) paid on income-generating properties (rental properties) may be deductible against rental income in the personal income tax return.

Are there property tax exemptions for foreign owners?

Foreign owners are generally subject to the same property taxes as residents. Some provinces offer temporary exemptions for new constructions or renovations.

Aviso Legal

Este guia fornece informações gerais sobre os impostos sobre a propriedade na Argentina para 2026. Leis e alíquotas variam por província e município e podem mudar. Sempre consulte um contador local para orientação específica. InvestmentKit não fornece aconselhamento tributário.