Property taxes in Argentina: ABL, provincial real estate tax and transfer costs

Key rules

1. Which texts govern in 2026 (and why article numbers are confusing)

CABA. For 2026, the City's taxes are governed by:

• the Tax Code (Código Fiscal), consolidated text 2026 (T.O. 2026), approved by Decree 172/2026 of 4 May 2026. That decree revoked Decree 147/2026 of 10 April 2026, which had approved an earlier consolidated text. The replacement was needed because Law 6.943 amended "article 233" using the old numbering after the code had already been renumbered (Decree 172/2026, recitals and arts. 1 and 4);
• Law 6.926 (27 November 2025), which amended the Code. Among other things it replaced the words "Ley Tarifaria" with "Ley Impositiva" for taxes, and "Ley Arancelaria" for fees (Law 6.926 art. 1(1) and (2)). The commonly cited reference to the "Tarifaria law" is therefore now the Ley Impositiva 2026;
• Law 6.927 (27 November 2025), the Ley Impositiva 2026, whose Annex fixes rates and amounts "from 2026" (art. 1). A fe de erratas (correction) version of the Annex exists. The property and stamp tax figures in both versions match, except that the original omitted the ARS 263,000 in art. 36;
• Law 6.928 (27 November 2025), the Ley Arancelaria for fees and charges;
• Laws 6.942 and 6.948 (2026), which amended the Ley Impositiva 2026 on vehicle tax and on gross income rates. Neither changes the property tax or stamp tax figures used here.

Article numbers trap. The Ley Impositiva 2026 cites the Tax Code by its 2025 numbering. Decree 172/2026 Annex IV gives a conversion table. For example, Ley Impositiva art. 41 refers to "art. 371(a)", which is art. 366(a) in the 2026 text. Art. 34 refers to arts. 330 to 332, now 325 to 327. Art. 37 refers to art. 370(1), now 365(1). Art. 49 refers to art. 415, now 411. This page cites the 2026 numbering and gives the Ley Impositiva article alongside. One row of the conversion table looks wrong: it maps the monetary operations rate (Ley Impositiva art. 31) to Code art. 344, which in the 2026 text deals with football transfer contracts (unconfirmed).

PBA. The Province applies the Tax Code, Law 10.397 (consolidated by Res. 39/11, updated to Law 15.558) and the Ley Impositiva 2026, Law 15.558. Law 15.558 fixes taxes "for the 2026 fiscal year" (art. 1) and applies from 1 January 2026 (art. 186) (unconfirmed).

National. Income Tax Law (ITL), consolidated text 2019 (Decree 824/2019), Infoleg updated text. ITL Regulation, Decree 862/2019, as amended by Decree 406/2026. Personal Assets Tax Law (Law 23.966 Title VI, consolidated text 1997). Laws 27.430, 27.541, 27.743 and 27.802. AFIP RG 2139/2006 and ARCA RG 5697/2025.

2. CABA Impuesto Inmobiliario and ABL: who pays and on what

• Taxable event and taxpayers. The Impuesto Inmobiliario arises from "ownership, usufruct or surface rights and possession as owner" of property in the City (CABA Tax Code art. 366(a)). The ABL fee is charged for lighting, sweeping and cleaning, refuse collection and drain maintenance (art. 366(b)). Owners, usufructuaries, surface right holders and possessors as owner are liable for both (art. 367).
• Nationality and residence do not matter. There is no surcharge or different rate for foreign or non resident owners in the City Code or the Ley Impositiva 2026.
• Tenants. The Code does not make the tenant liable. Leases often shift the ABL to the tenant while the owner keeps the Inmobiliario. AGIP offers a "boleta desdoblada", a split bill that the owner requests in the Taxpayer Portal by uploading the lease and authorising the tenant (AGIP portal, Inmobiliario ABL page). The owner remains the taxpayer vis à vis AGIP.
• Change of owner. When property passes from an exempt to a taxed owner or the reverse, the tax or exemption starts the month after the deed (art. 369).
• Built versus unbuilt. Property is "built" when it has structures in minimum condition to be occupied (art. 371).

3. CABA valuation: the VFH

• Method. Each property has an avalúo reflecting land, use, buildings, location, materials and proximity to commerce, green spaces and access routes (art. 373). The formula is: VFH = land incidence × district FOT × land area + total built area × real building value (VRE) × depreciation coefficient (art. 374). Where the zoning code uses a volumetric coefficient (CEV), it replaces the FOT. For a flat in a horizontal property building, the whole building is valued and the unit's fiscal percentage is applied (art. 373).
• Ceiling. "The VFH fixed may not exceed twenty per cent (20%) of the market value of the properties, being the tax base of the taxes of this Title" (art. 373, last paragraph).
• Who sets the values. AGIP fixes the methodology. Before 31 July each year it sends the land incidence and building values for the next year to the City Legislature, which has 30 calendar days to comment. The methodology is published in the City Official Gazette and on the web (art. 375).
• Updates and revisions. Values are updated by AGIP's indices. They can also be revised for public works, parcel changes and construction, or error (art. 376).
• Owner's duty to report changes. Any change that affects the valuation, such as an extension or new surface, must be declared within two months (art. 383). If it is not declared, the tax is reassessed for each period with interest and fines (art. 386). Differences between the real building and the register are normally reassessed only from detection, except where the taxpayer acted with intent (dolo). Intent is presumed if the art. 383 declaration was not filed (art. 390).
• Challenging a new valuation. Within 15 days of notification, as a request for reconsideration (art. 389). Separately, a taxpayer who thinks the annual tax exceeds 1% of market value may appeal with at least two appraisals by registered brokers. The appeal does not suspend payment (Law 6.927 Annex art. 45).
• Finding your VFH. AGIP's online tool needs the partida number and check digit (AGIP portal).

4. CABA 2026 rates and formulas (Law 6.927 Annex arts. 41 to 45)

Impuesto Inmobiliario (art. 41, Code art. 366(a)): II = CF + (VFH minus lower limit) × rate × USC. The Unidad de Sustentabilidad Contributiva (USC) is 1 for 2026 (art. 43; Code art. 377). The amount "includes the 5% increase" of national Law 23.514 art. 2(c), earmarked for the underground railway fund (art. 41, last paragraph).

ABL (art. 42, Code art. 366(b)): TRS = VFH × base rate × [1 + (CG × pCG)] × USC. Base rate 0.80%, weighting pCG 0.5, and a neighbourhood coefficient CG from the table in art. 42. If a property falls in more than one zone, the highest coefficient applies.

Caps, surcharges and minimums (art. 44):

• Each instalment is "bonified" so that it does not exceed the previous instalment plus the IPCBA of five months earlier.
• If VFH exceeds ARS 32,000,000 (US$20,461.67), 1% of the ABL is added to each instalment.
• The annual advance payment is instalment 1 multiplied out to a full year, plus that 1% surcharge where applicable.
• Minimum tax per partida: ARS 14,100 (US$9.02), or ARS 4,850 (US$3.10) for garages, storage units and other complementary units. The minimum is split equally between the two components.

Overall cap (art. 45): the annual amount "may not exceed 1% of the market value of the property".

5. CABA exemptions and discounts relevant to individuals

• Single permanent home (Code art. 411; Law 6.927 Annex art. 49). Owners of one property used exclusively as their single, permanent home, who own no other property anywhere in Argentina, are exempt 100% if VFH is at most ARS 5,155,000 (US$3,296.25) and 50% if VFH is between ARS 5,155,000.01 and ARS 6,870,000 (US$4,392.86). The exemption runs from the date of the application (art. 416) and is renewed every five years (art. 415).
• Retirees and pensioners (art. 393; Annex art. 47). Pension of at most four minimum pensions, single home, occupied, and VFH at most ARS 48,450,000 (US$30,980.24).
• People with disabilities (art. 394; Annex art. 47). Same VFH limit, single home, no other property in Argentina. The exemption extends to one garage (art. 395).
• Other exemptions cover Malvinas veterans (art. 396), heritage buildings open to the public (art. 410) and a 40% discount on common areas of buildings with at least one employee (art. 412). Retired or disabled tenants who assume the tax can also claim (art. 397). These exemptions also cover the Law 23.514 surcharge (art. 414).
• Payment discounts (AGIP portal, 2026). 10% for paying the annual instalment in advance. 10% on each 2026 instalment for individuals who paid every 2025 instalment on time and whose partida is correctly titled. 8.33% for individuals who joined direct debit before 30 June 2026, applied to instalment 12. These are administrative discounts published by AGIP. Their legal basis is the Executive's power under Law 6.927 Annex art. 44, third paragraph (unconfirmed).
• Late payment (AGIP portal). A 5% surcharge per late instalment, plus compensatory interest. Monthly rates for the second half of 2026 are 2.577333% compensatory and 3.866% punitive, under Res. 4323/MHFGC/22 as amended.

6. PBA impuesto inmobiliario (Law 10.397 arts. 169 to 181; Law 15.558 arts. 2 to 19)

• Taxpayers and components. Owners, surface right holders, usufructuaries and possessors as owner pay annually. The básico is due per property. The complementario applies to each group of urban built, urban vacant, or rural and subrural properties attributable to the same taxpayer (Tax Code art. 169). For companies, a related successor holding 70% or more counts as the same owner (art. 169).
• Base. The básico base is the property's fiscal valuation multiplied by the annual coefficients set in the Ley Impositiva (art. 170). The complementario base is the sum of the básico bases in the group (art. 170).
• 2026 valuation inputs. Square metre values by building type, for example form 903 type A at ARS 25,000 per m² (Law 15.558 art. 2). Depreciation table of Law 12.576 art. 49 (art. 3). Updating coefficient 1.2 for urban property (art. 4). Then the tax base coefficient 11.41876 for built urban property and 25.6366 for vacant urban land (art. 5).
• Scale for built urban property (art. 6): 18 segments from 0.028% on bases up to ARS 1,825,488 to 2.363% above ARS 152,250,000, with fixed amounts (see Table 2). CPI cap. The 2026 tax "may not exceed the variation of prices between February 2024 and November of the year before" by the Greater Buenos Aires CPI, measured against the 2025 tax (art. 6, second paragraph). The wording compares a 2026 tax with a 2025 tax but measures a 21 month price change (unconfirmed).
• Complementario (arts. 12, 13). The excess of the scale applied to the group's total base over the sum of the individual básicos. Not payable if below ARS 42,360 (US$27.09).
• Exemptions (Code art. 177; Law 15.558 arts. 7, 14 to 18). Built urban property worth up to ARS 480,000 whose owner owns only that property (art. 177(n); art. 14). Retirees under conditions, up to ARS 6,000,000 (art. 177(ñ); art. 15). A 100% credit for built urban property valued up to ARS 273,600 (art. 7). A six month exemption for vacant land with a building permit (art. 8).
• Discounts (art. 19). For early payment or good compliance, between 10% and 35%, in the form set by the Ministry of Economy (unconfirmed).
• Buyers inherit valuation differences. Buyers are liable for tax differences arising from a revaluation dated before their purchase (Tax Code art. 181).

7. Stamp tax on deeds and boletos

General stamp tax rules (instrument, territoriality, joint liability, Fiscal Consensus caps) are on the stamp tax page. The property specific rules are:

CABA

• Rate. 3.50% on transfers of ownership and instruments granting possession (Law 6.927 Annex art. 34; Code arts. 325 to 327). The rate is 2.70% when the highest of price, VFH and VIR is at most ARS 226,100,000 (US$144,574.46) (art. 34, second paragraph). The AGIP portal states the same figures.
• Base. The highest of the price, the VFH and the VIR (Code art. 325). The VIR is an AGIP value per m² "reflecting the economic value" of the property. It applies whenever it exceeds the price and the fiscal value (art. 321). Judicial and official auctions use the price (art. 325). Properties in and outside the City sold for one global price are prorated by fiscal values or VIR, never below the City VIR (art. 326).
• Foreign currency. Converted at the rate of art. 52 on the business day before the act, if that is higher than the rate agreed (art. 320).
• Boleto then deed. Stamp tax paid on the boleto de compraventa is credited against the tax on the deed if the notary records the payment and the deed is signed within 120 calendar days of the boleto. The time limit does not apply if the same buyer signs both (art. 334). If the deed tax is computed with credit for the boleto, the exchange rate used for the boleto applies when the same parties sign (art. 335).
• Single family home exemption (art. 365(1); Annex art. 37). Transfers of "a single, family and permanently occupied home that is the only property of each buyer" are exempt if the highest of fiscal value, VIR and price does not exceed ARS 226,100,000. Above that, "they pay tax on the excess". Buyers must declare in the deed that it is their only property and prove it with a certificate from the City Property Registry. Garages and storage units in the same building, bought in the same deed between the same parties, are included.
• Mortgages. Loans for buying, building or improving a home granted by regulated banks to individuals are exempt (art. 365(5)(a)), as are mortgages for the unpaid price (art. 365(12)).
• Who pays. All parties are jointly liable (art. 357). If one party is exempt, the obligation is divisible and the exemption covers only that party's share (art. 358). The notary is the collection agent for deeds (art. 362; AGIP portal). Notaries must pay over by the 10th of the following month (AGIP portal; Code art. 94 for City tax debts collected by notaries). Private instruments without an agent are paid within 15 calendar days (AGIP portal). The customary 50/50 split of the deed stamp tax between buyer and seller is market practice, not law (unconfirmed).
• Leases. Leases of housing are exempt, except furnished tourist rentals (art. 365(6)). Commercial and tourist leases pay 0.50% (Annex art. 35; Code arts. 339, 340) on the higher of the contract value and the AGIP Valor Locativo de Referencia (art. 324).

PBA

• Rate. 20 per mil (2%) for deeds of sale or any transfer of ownership. 12 per mil for boletos de compraventa. 18 per mil for deeds creating or extending other rights in rem, such as mortgages. 3.5% for acquisitions by adverse possession (Law 15.558 art. 39(B)).
• Base. The higher of the sale price and the fiscal valuation multiplied by the corrective coefficient 24.8370 for urban property (Tax Code art. 263; Law 15.558 art. 41). Improvements added by the buyer after taking possession are excluded (art. 265).
• Single family home exemption (Code art. 297(29); Law 15.558 art. 43). Deeds of a single, family and permanent home are exempt if the fiscal valuation does not exceed ARS 1,154,400 (ARS 577,200 for vacant lots for such a home). Unlike CABA, the text does not say the excess is taxed. Read literally, a value above the limit loses the exemption entirely. It is also unclear whether the limit is compared with the raw fiscal valuation or with the valuation × 24.8370 (unconfirmed). Home loans from regulated banks are exempt up to ARS 251,281,250 (art. 297(28)(a); Law 15.558 art. 42).
• Leases. 12 per mil general. 0% for leases of a single family permanent home whose fiscal valuation does not exceed ARS 1,731,600, and 5 per mil above that. 2% for tourist leases of up to three months (Law 15.558 art. 39(A)(9)).
• Deeds paid by sworn return. Assessment is deemed made when ARBA's technical units approve the instrument. Shortfalls must be paid with a 20% fine within 15 business days (Tax Code art. 301).

8. Registry and administrative fees

• PBA Property Registry. 4 per mil "for each registration of acts, contracts and operations declaratory of ownership of property" (Law 15.558 art. 59) (unconfirmed). Law 10.295 art. 3, as replaced by Law 15.558 art. 73, adds the special registration fees collected by the Notaries' Association:
• 2 per mil on the highest of the adjusted fiscal valuation, the price and any assignment, minimum ARS 42,000 per property and act;
• single family homes within the stamp tax exemption pay a fixed ARS 35,800;
• certificates: ARS 27,800 for a title certificate (simple procedure) and ARS 70,800 (urgent); a title report costs ARS 22,300 (simple).
• PBA ARBA certificates. Cadastral certificate 44.30 UT; fiscal valuation certificate 35.50 UT; with the 2026 Unidad Tributaria set at ARS 275 (Law 15.558 arts. 53, 60). That makes ARS 12,182.50 and ARS 9,762.50 respectively.
• CABA Property Registry. The City's Property Registry is a national office. Its fees are not in the City laws or in the source files (unconfirmed).
• CABA tax debt certificates. A notary may not grant a deed unless the absence of City tax debt is shown by certificates, which are valid during the month of issue (CABA Tax Code art. 96). AGIP lists a "Solicitud de Certificado de Inexistencia de Deuda Tributaria ABL" procedure (AGIP portal) (unconfirmed).
• Notary fees are professional fees under the notaries' fee scales and are subject to VAT as a service (unconfirmed). Broker commissions are market terms in the source files (unconfirmed).

9. National taxes on transfers: what changed

• ITI repealed. The 1.5% Impuesto a la Transferencia de Inmuebles (Law 23.905, Title VII, arts. 7 to 18) was repealed by Law 27.743, art. 67, effective on publication, 8 July 2024. The Infoleg updated text of Law 23.905 shows the repeal against each article.
• Schedular tax for individuals, 2018 to 2025. From 2018, individuals' gains on Argentine real estate are taxed at 15% on price minus cost indexed by CPI, less directly related expenses such as commissions, fees and taxes (ITL art. 99). This applies only if the seller acquired the property from 1 January 2018, or inherited it from someone who did. Those operations were taken out of the ITI (Law 27.430 art. 86(a)). The taxable moment is the boleto with possession, or the deed (ITL art. 3).
• Gap for pre 2018 property, 8 July 2024 to 31 December 2025. Reading Law 27.430 art. 86(a) with Law 27.743 art. 67: an individual who sold a property acquired before 2018 in that window paid neither ITI nor schedular income tax. That is an inference from the texts, not an ARCA statement (unconfirmed).
• Exemption from 2026. ITL art. 26(n), second paragraph, as replaced by Law 27.802 art. 192 (BO 6 March 2026), exempts "the result from the sale of real estate and the transfer of rights over real estate covered by art. 99 that are sold or transferred from 1 January 2026, in the terms set by the regulations". Decree 406/2026 (BO 1 June 2026) added an article after Regulation art. 83. It confirms that "individuals and undivided estates, resident in the country or abroad" enjoy the exemption on Argentine real estate covered by art. 99 sold from 1 January 2026. It also covers assignments of a boleto without possession (Regulation art. 254).
• Who is still taxed.
• Companies. Argentine companies include the gain in corporate income tax. The 2026 scale is 25% up to ARS 133,514,185.74 of taxable profit, 30% to ARS 1,335,141,857.38 and 35% above (ARCA 2026 scale).
• Individuals who trade property as a business. Art. 99 excludes property "assigned to producing results subject to the tax" (business assets), so the exemption should not reach dealers (unconfirmed).
• Foreign companies. Presumed net gain of 50% of the price (ITL art. 104(h)), with 35% withholding (arts. 102, 103), so 17.5% of price. They may opt for actual gain less expenses recognised by ARCA (art. 104, last paragraph).
• Notary withholding. Notaries withhold income tax on onerous transfers (AFIP RG 2139/2006 art. 2(a)): 3% of the price, not less than the property tax base (arts. 5, 7). For a seller resident abroad, the notary withholds the amount shown in an ARCA "withholding certificate". The seller's representative must apply at least 20 calendar days before the deed (arts. 20, 27). RG 2139 has not been updated for the ITI repeal or the 2026 exemption. Its last listed amendment is RG 2569/2009 (Infoleg). How notaries now treat an exempt individual seller, and whether a non resident individual still needs a certificate showing zero tax, is unclear (unconfirmed). Detail is on the foreign ownership page.
• COTI abolished. ARCA RG 5697/2025 (BO 23 May 2025) abrogated RG 2371. RG 2371 had required a "Código de oferta de transferencia de inmuebles" before marketing property where the price or fiscal value was ARS 66,833,000 or more (RG 5697/2025, recitals and art. 1). The legal basis for the exception is Law 11.683 art. 103.

10. Personal assets tax on property (Law 23.966 Title VI)

• Who. Individuals domiciled in Argentina pay on worldwide assets. Individuals domiciled abroad pay on assets in Argentina (art. 17).
• Valuation of real estate (art. 22(a)). Acquisition cost updated by the art. 27 index, minus 2% a year depreciation on the building portion. The result is never below the property tax base (the VFH in CABA, the PBA base) or the fiscal value at 31 December. In practice, a recently bought property is valued at cost and an old one at its fiscal base.
• Residents (arts. 24, 25). Assets above the non taxable minimum are taxed. The minimum was ARS 384,728,044.57 for 2025 (US$246,005.53), and a home is outside the tax up to ARS 1,346,548,155.99 for 2025 (ARCA). The 2026 scale is 0.50% up to the first band and 0.75% above it (art. 25(d)), with bands adjusted by CPI. For 2027 a flat 0.25% is legislated (art. 25(e)) (unconfirmed). Rented houses let as homes under registered contracts are exempt if each one's value is within the home threshold (art. 21(l), Law 27.737).
• Non resident individuals (art. 26). Any person domiciled in Argentina with "joint ownership, possession, use, enjoyment, disposal, deposit, holding, custody, administration or safekeeping" of the asset must pay, as a single and final payment, 0.50% of its value at 31 December. The rate is 0.50% from 2019 (Law 27.541 art. 31, per Infoleg note). There is no non taxable minimum in this regime. Nothing is paid if the tax is ARS 250 or less. The payer may recover the tax from the owner, including by withholding or executing on the asset.
• Foreign companies (art. 26, second and penultimate paragraphs). Property in Argentina that is idle, rented or recreational and directly owned by a foreign entity is presumed to belong to Argentine individuals. The substitute rate is doubled to 1.00%. Insurers, open funds, pension funds and Basel supervised banks are excluded.
• Through an Argentine company. Shares held by individuals or foreign entities pay 0.50% of equity value, paid by the company (unnumbered article after art. 25).
• Deadline. Residents' 2025 returns were due 27 July 2026 (ARCA RG 5851/2026).

11. Rental income: where each tax bites

The income tax treatment of rent is covered in detail on the leases page. In short:

• Resident individuals. Rent from housing let as the tenant's single permanent home is exempt from fiscal years starting 1 January 2026, regardless of when the contract was signed (ITL art. 26(n); Regulation art. 83 as replaced by Decree 406/2026). Commercial rent stays in the first category on the progressive scale.
• Non resident individuals. Payers withhold 35% on a presumed 60% of rent, 21% of gross rent, or the landlord opts for actual expenses (ITL arts. 102, 104(g)). Whether the 2026 housing exemption displaces this withholding is unresolved (see Pending rules).
• Companies. Rent is business income under corporate income tax.
• CABA gross income tax. Renting real estate is presumed habitual (Code art. 213(2)). Individuals are exempt for up to three dwelling units if each unit's rent does not exceed ARS 1,101,000 a month (US$704.01) (Code art. 298(9); Law 6.927 Annex art. 23). Otherwise "real estate services and rental" pay 3.00% if prior year gross income was at most ARS 2,154,300,000, and 5.00% above that (Law 6.927 Annex art. 9 as replaced by Law 6.948). Sales of property more than two years after the deed are exempt for individuals who are not dealers (art. 298(10)(a)).
• PBA gross income tax. Rent from one dwelling is outside the tax up to an amount set in the Ley Impositiva (Tax Code art. 184(c)(1)) (unconfirmed). Individuals' sales more than two years after the deed are excluded (art. 184(c)(2)).
• Stamp tax on leases. CABA exempts housing leases. PBA charges 0% or 5 per mil on single family homes depending on valuation, and 12 per mil otherwise.

Step by step

A. Holding a property in CABA (owner, resident or not)

1. Get the partida. Every property, or every unit in a building, has a partida (account) number and check digit. They appear on the deed and the AGIP bill. For new units without their own partida yet, the notary applies for the horizontal property partida (AGIP portal; Code art. 381).
2. Title the account. The owner must keep the account in their name (Code art. 392). The good compliance discount applies only to correctly titled partidas (AGIP portal). After buying, ask the notary to confirm the change of ownership has been reported (unconfirmed).
3. Check the VFH online with the partida and check digit (AGIP portal).
4. Choose the payment route. Annual advance payment (10% discount, single due date), monthly instalments, or direct debit (8.33% extra if enrolled before 30 June 2026, individuals only). Non residents usually pay through a local agent or by direct debit on an Argentine account (unconfirmed).
5. If letting, request the split bill so the tenant can pay the ABL, and keep the lease registered (see leases).
6. Declare building changes within two months (art. 383). Otherwise intent is presumed and back taxes apply (art. 390).
7. Check the 1% cap. If the annual tax exceeds 1% of market value, appeal with two registered brokers' appraisals (Law 6.927 Annex art. 45).
8. Personal assets. Non residents: agree in writing with the local administrator, agent or co owner who will act as substitute taxpayer and pay 0.50% each year. The substitute may recover it from the owner (Law 23.966 art. 26). Residents: include the property in the annual return.

B. Buying in CABA

1. Reserve and boleto. If a boleto is signed, CABA stamp tax at 3.5% is due on it. It is credited against the deed tax if the deed is signed within 120 days or by the same buyer (Code art. 334). Many CABA purchases go straight from reservation to deed, avoiding a separate boleto (unconfirmed).
2. Choose the notary. By custom the buyer chooses. The notary orders the title and encumbrance certificates, AGIP and utility debt reports, and the building's certificate of no service charge debt (unconfirmed).
3. Tax IDs. A non resident buyer needs a CDI or CUIT (see foreign ownership).
4. Stamp tax computation. The notary checks the VIR at the deed date and pays on the highest of price, VFH and VIR (Code art. 325). If the buyer qualifies for the single home exemption, the deed must contain the sworn statement and the registry certificate (art. 365(1)).
5. Debt free certificates. No deed without proof that City taxes are paid, using a certificate valid in its month of issue (Code art. 96).
6. Seller side. If the seller is a non resident, the seller's representative applies to ARCA for the withholding certificate at least 20 calendar days before the deed (RG 2139 arts. 20, 27). If the seller is a resident individual selling after 1 January 2026, ask the notary how they will document the art. 26(n) exemption (unconfirmed).
7. Deed and registration. Sign the deed. The notary pays stamp tax by the 10th of the following month (AGIP portal) and files the deed with the Property Registry.
8. AML. The notary checks source of funds under the UIF rules (see foreign ownership).

C. Selling

1. Get the costs straight. As seller, budget for the customary half of the stamp tax, the broker's fee and certificate costs.
2. Income tax.
3. Individual (resident or not): exempt for sales from 1 January 2026 if the operation falls under ITL art. 99 (Decree 406/2026).
4. Foreign company: 17.5% of price or actual gain option, with an ARCA withholding certificate (RG 2139 art. 20).
5. Argentine company: include the gain in its return.
6. Gross income tax. Individuals who are not dealers and sell more than two years after the deed are exempt in CABA (Code art. 298(10)(a)) and outside the tax in PBA (Code art. 184(c)(2)).
7. Personal assets. The property leaves the 31 December base. The cash proceeds enter it, unless exempt (for example Argentine bank deposits for residents).
8. Repatriation. For non residents taking proceeds abroad, see the FX pages (MEP and CCL, repatriation).

D. Holding in PBA

1. Obtain the partida and the ARBA valuation.
2. Pay the básico by instalments or in advance (art. 19 discounts) (unconfirmed).
3. If you own several properties of the same category, expect a complementario (arts. 12, 13).
4. Pay the municipal service fees separately (unconfirmed).
5. Declare new buildings and improvements. Late declarations are charged from 1 January of the year the duty arose (Tax Code art. 173).

Costs and timelines

Table 1. CABA Impuesto Inmobiliario 2026 scale (Law 6.927 Annex art. 41)

USD equivalents of the main limits: ARS 19,150,000 = US$12,245.03; ARS 40,000,000 = US$25,577.08; ARS 58,000,000 = US$37,086.77; ARS 140,000,000 = US$89,519.79; ARS 270,000,000 = US$172,645.31. The fixed amounts are internally consistent. For example, segment C's fixed amount 173,075 plus (40,000,000 minus 28,100,000) × 0.70% gives 256,375, segment D's fixed amount.

Table 2. CABA ABL 2026 parameters and selected neighbourhood coefficients (Law 6.927 Annex art. 42)

The full table in art. 42 lists every neighbourhood and subzone. Use it, not this extract, for a real property. San Telmo, Constitución and San Cristóbal are 0.50; Parque Patricios is 0.25.

Table 3. CABA and PBA thresholds 2026

Table 4. PBA urban built property 2026 scale (Law 15.558 art. 6)

The base is the fiscal valuation × 11.41876 (art. 5). The fixed amount in the first row (ARS 1,820) is charged from the first peso.

Table 5. Transaction taxes and fees on a sale, 2026

Table 6. Deadlines

Table 7. Timeline of norms

Worked examples

All examples are illustrations. Inputs marked "assumed" are hypothetical, not market data. Exchange rate ARS 1,563.90 per US$ throughout (unconfirmed).

Example 1. Yearly holding cost of a USD 200,000 CABA flat owned by a non resident

Facts (assumed). A US resident individual owns a two bedroom flat in Palermo, in the subzone south of Av. Cabildo/Av. Santa Fe, outside the two smaller Palermo subzones that the table rates at 1.50 (bounded by Av. Dorrego, Costa Rica, Fitz Roy and J. A. Cabrera, and by Godoy Cruz, Costa Rica, Malabia and Gorriti). Neighbourhood coefficient 1.25 (Law 6.927 Annex art. 42); if the flat were inside one of those subzones the higher 1.50 would apply. Bought in 2026 for USD 200,000 = ARS 312,780,000. The flat is vacant (not let). A local property manager holds the keys and pays the bills. Assumed VFH: ARS 45,000,000 (US$28,774.22), which is 14.4% of the price and inside the legal 20% ceiling (Code art. 373). The real VFH must be checked on AGIP's site.

Step 1. Impuesto Inmobiliario (Annex art. 41). VFH ARS 45,000,000 falls in segment D (ARS 40,000,000 to 58,000,000): fixed ARS 256,375 and 0.75% on the excess. * Excess: 45,000,000 minus 40,000,000 = 5,000,000. * 5,000,000 × 0.75% × USC 1 = 37,500. * II = 256,375 + 37,500 = ARS 293,875 (US$187.91).

Step 2. ABL (Annex art. 42). TRS = 45,000,000 × 0.80% × [1 + (1.25 × 0.5)] × 1. * 45,000,000 × 0.008 = 360,000. * 1 + 0.625 = 1.625. * 360,000 × 1.625 = ARS 585,000 (US$374.06).

Step 3. Surcharge (Annex art. 44). VFH exceeds ARS 32,000,000, so add 1% of the ABL: 585,000 × 1% = ARS 5,850 (US$3.74).

Step 4. Annual City bill before discounts. 293,875 + 585,000 + 5,850 = ARS 884,725 (US$565.72), about ARS 73,727 a month.

Step 5. Caps. * The 1% of market value cap (art. 45) is ARS 3,127,800, far above the bill. * The instalment cap (art. 44) may lower some instalments if the 2025 bill was low. It cannot be computed without the 2025 history. * Minimum ARS 14,100 is not relevant here.

Step 6. Discounts. Paying the annual instalment in advance saves 10%: 884,725 × 0.90 = ARS 796,252.50 (US$509.15) (AGIP portal). The good compliance discount applies to individuals who paid all 2025 instalments on time, which a 2026 buyer cannot show for the previous owner's account (unconfirmed).

Step 7. Personal assets tax (Law 23.966 art. 26). The owner is domiciled abroad, so the property manager, who has "custody" and "administration", is the substitute taxpayer. * Value at 31 December 2026: cost ARS 312,780,000. It is not below the property tax base of ARS 45,000,000 (art. 22(a)). * Upper bound, ignoring building depreciation: 312,780,000 × 0.50% = ARS 1,563,900 (US$1,000.00). * With 2% depreciation on an assumed 80% building share: value 312,780,000 × (1 minus 0.02 × 0.8) = 307,775,520. Tax ARS 1,538,877.60 (US$984.00). * If nobody in Argentina holds the property, who must pay is unclear (unconfirmed).

Step 8. Total recurring taxes (upper bound, no discounts). 884,725 + 1,563,900 = ARS 2,448,625 (US$1,565.72), or 0.78% of the purchase price.

Sensitivity: VFH at the 20% legal ceiling. If the VFH were ARS 62,556,000 (20% of the price): * Segment E: II = 391,375 + (62,556,000 minus 58,000,000) × 0.80% = ARS 427,823. * ABL = 62,556,000 × 0.008 × 1.625 = ARS 813,228, plus 1% surcharge ARS 8,132.28. * City bill ARS 1,249,183.28 (US$798.76). * Personal assets unchanged, because the cost is higher than the fiscal base.

Variant: the flat is let. Assume rent of USD 700 a month for a tenant's permanent home, USD 8,400 a year = ARS 13,136,760. * If the 2026 housing exemption does not extend to non residents, the payer withholds 35% × 60% = 21%: ARS 2,758,719.60 (US$1,764) a year (ITL arts. 102, 104(g)). Note that private tenants are often not withholding agents, so who withholds is itself a question (unconfirmed). * If the exemption does extend to non residents, there is no Argentine income tax. * CABA IIBB: monthly rent ARS 1,094,730 is below ARS 1,101,000, so it is exempt for an individual with up to three units (Code art. 298(9)). * Personal assets: the substitute rate is unchanged for an individual. If owned by a foreign company, the rate would be 1.00% (art. 26). * The lease itself is exempt from CABA stamp tax (art. 365(6)).

Not included: building charges (expensas), water and other utilities (not taxes); the owner's home country tax.

Example 2. Full closing cost: buying the flat in 2026 and selling it in 2029

Facts (assumed). Same buyer as Example 1. Purchase deed in November 2026 for USD 200,000 (ARS 312,780,000). The VIR and VFH are below the price, so the price is the stamp tax base. Sale three years later for USD 230,000. For comparability, the sale is converted at the same rate: ARS 359,697,000. In reality the peso amount will differ.

Part A. Purchase (buyer side).

The only sourced items are the stamp tax and the 21% VAT rate. Without a broker, purchase costs are about 3.1% of price; with one, about 6.7% on these assumptions. There is no federal tax on the purchase: no ITI since 8 July 2024, no COTI since 23 May 2025.

Contrast: a resident buying it as a sole home. The exemption covers the first ARS 226,100,000. Tax is due on the excess: (312,780,000 minus 226,100,000) × 3.5% = ARS 3,033,800 (US$1,939.89). The rate on the excess is taken as 3.5% because the total value exceeds ARS 226.1m. Whether the exemption relieves only the buyer's half under the divisibility rule of art. 358, or the whole act, is a reading question. Art. 365(1) exempts "the transfers of ownership", which suggests the whole act, but art. 358 limits exemptions to the exempt party's share. If only the buyer's half were exempt, the seller would still owe half of the full tax on the exempt slice (unconfirmed).

Part B. Holding 2027 to 2029. Using Example 1's upper bound of ARS 2,448,625 a year, unchanged for simplicity: 3 × 2,448,625 = ARS 7,345,875 (US$4,697.15). In reality, inflation adjustments to the VFH and the CABA instalment cap will move this.

Part C. Sale in 2029 (seller side).

Part D. Round trip result in pesos at a constant rate. * Sale price 359,697,000. * Minus purchase price 312,780,000. * Minus purchase costs 21,112,202. * Minus holding taxes 7,345,875. * Minus sale costs 19,651,698.60. * Result: a loss of ARS 1,192,775.60 (about US$763).

A 15% rise in the dollar price barely covers three years of taxes and two sets of transaction costs on these assumptions, before expensas and before any rent.

Contrast: the same flat owned by a foreign company. * Sale: the presumed gain is 50% of price and withholding is 35%, so ARS 62,946,975 (US$40,250) (ITL arts. 102 to 104(h)). The alternative is to opt for actual net gain, which here would be small. * Holding: personal assets rises to 1.00%, about ARS 3,127,800 a year (US$2,000) at cost value (Law 23.966 art. 26).

Contrast: the same sale in 2025 by an individual who bought after 1 January 2018: 15% on the gain, computed as price minus CPI indexed peso cost minus expenses (ITL art. 99). The CPI indexation can make the taxable gain small or nil when the peso has depreciated less than inflation, or large when it has depreciated more. It cannot be computed without the peso cost history.

Example 3. A house in Buenos Aires Province: yearly tax and purchase costs

Facts (assumed). A non resident buys a built urban house in a PBA municipality for USD 150,000 = ARS 234,585,000 in 2026. Assumed ARBA fiscal valuation: ARS 3,000,000. The buyer owns no other PBA property, so there is no complementario.

Step 1. Tax base (Law 15.558 art. 5). 3,000,000 × 11.41876 = ARS 34,256,280.

Step 2. Scale (art. 6). Segment 31,465,000 to 48,720,000: fixed ARS 212,402 plus 1.584% of the excess. * Excess: 34,256,280 minus 31,465,000 = 2,791,280. * 2,791,280 × 1.584% = 44,213.88. * Tax = ARS 256,615.88 (US$164.09) for the year, before discounts.

Step 3. Discounts (art. 19). Between 10% and 35% for advance payment or good compliance: ARS 230,954.29 (US$147.68) at 10%, or ARS 166,800.32 (US$106.66) at 35% (unconfirmed).

Step 4. CPI cap (art. 6). If the 2025 tax on this property was low, the 2026 tax is capped by the stated CPI variation. Not computable without the 2025 bill.

Step 5. Stamp tax on the deed (art. 39(B)(5)(a); Code art. 263). * Base: higher of the price (ARS 234,585,000) and the valuation × 24.8370 (3,000,000 × 24.8370 = 74,511,000). The price is higher. * Tax: 234,585,000 × 2% = ARS 4,691,700 (US$3,000). The buyer's customary half is ARS 2,345,850 (US$1,500) (unconfirmed).

Step 6. Registry fees (Law 15.558 arts. 59, 73). * Special fee: 2 per mil of the highest value = ARS 469,170 (US$300). * Registry inscription: 4 per mil = ARS 938,340 (US$600), if computed on the price (unconfirmed). * Title certificate: ARS 27,800 simple.

Step 7. Municipal service fee on top (unconfirmed).

Comparison with CABA. For a lower price, the PBA buyer's stamp tax rate is lower (2% against 3.5%). The provincial property tax on this example is also lower than the CABA bill in Example 1. But PBA adds a municipal fee and a percentage registry fee, and the provincial scale rises to 2.363% for high value properties, steeper than CABA's top 1.20% Inmobiliario rate. Both results depend entirely on the assumed fiscal valuations.

Practical traps

1. The VIR, not the price, may set the stamp tax. In CABA the base is the highest of price, VFH and VIR (Code art. 325). A low declared price does not lower the tax if AGIP's reference value is higher. Check the VIR on AGIP's site before agreeing the price allocation (unconfirmed).
2. The 2.7% rate is a cliff, not a band. At a value of ARS 226,100,000 or less, the whole amount pays 2.7%. One peso more and the whole amount pays 3.5% (Law 6.927 Annex art. 34). The difference near the threshold is about ARS 1.8 million.
3. The home exemption is for the buyer's only property in CABA terms. The buyer must declare it is their only property and prove it with a City Property Registry certificate (Code art. 365(1)). A non resident who owns a home abroad is not excluded by the wording, which refers to "única propiedad en cabeza de cada uno de los adquirentes" without territorial limit. The property must still be the buyer's single family permanent home (unconfirmed).
4. Boletos signed long before the deed lose the credit. More than 120 days between boleto and deed with a different buyer means stamp tax on both (Code art. 334).
5. Undeclared works trigger back taxes and a presumption of intent. A terrace enclosed without declaring it within two months lets AGIP reassess retroactively (Code arts. 383, 386, 390).
6. AGIP discounts are owner specific. The 10% good compliance discount requires a correctly titled partida and an individual owner (AGIP portal). Companies do not get it.
7. Article numbers in the Ley Impositiva are the old ones. Use Decree 172/2026 Annex IV to translate (see Key rule 1).
8. Non residents need a local substitute for personal assets tax. A property manager or relative with keys is "custody" or "administration" and becomes liable for 0.50% (Law 23.966 art. 26). Put the arrangement in writing, including reimbursement.
9. Owning through a foreign company is expensive in Argentina. The personal assets rate doubles to 1.00% (art. 26). A sale is taxed at 17.5% of price (ITL art. 104(h)), against zero for an individual from 2026. Treaty relief may apply (unconfirmed).
10. Notary withholding rules lag the law. RG 2139 still describes the 3% withholding and the non resident certificate procedure. Agree with the notary in advance how an exempt sale will be documented.
11. PBA exemption ceilings are very low. ARS 1,154,400 of fiscal valuation for the home stamp tax exemption, versus ARS 226.1m in CABA. Most PBA homes will not qualify, and the text does not say only the excess is taxed.
12. PBA complementario. Owning several properties in the same category in the Province triggers a progressive complementario on the combined base (Code art. 169; Law 15.558 art. 12).
13. Buyers inherit some property tax risks. In PBA, buyers are liable for revaluation differences predating the sale (Code art. 181). In CABA, notaries must obtain debt free certificates before the deed (Code art. 96). Insist on them.
14. Old 2018 schedular gains. A sale signed with possession in 2025 but deeded in 2026 may fall in 2025 for income tax, because the taxable moment is the boleto with possession (ITL art. 3). The 2026 exemption applies to sales "from 1 January 2026" (unconfirmed).

Recent changes

• 8 July 2024. Law 27.743: ITI repealed (art. 67). Personal assets thresholds and scale reset for 2023 to 2027, falling to 0.25% in 2027 (art. 63). REIBP special regime (arts. 45 ff.).
• 23 May 2025. ARCA RG 5697/2025: COTI abrogated.
• 27 November 2025. CABA Law 6.926: "Ley Tarifaria" renamed "Ley Impositiva" and "Ley Arancelaria"; Code amendments, including the Valor Locativo de Referencia and the 40% common areas discount now in art. 412. Laws 6.927 and 6.928: 2026 rates and fees. The AGIP portal states the Inmobiliario/ABL calculation methodology "was updated in 2026" through the current law.
• 2025 (date to verify). PBA Law 15.558: Ley Impositiva 2026, with new square metre values, coefficients and the CPI cap, plus Tax Code amendments. These include art. 263 (stamp tax base with corrective coefficient), art. 177(i) and the payment articles of the stamp tax.
• 1 January 2026. CABA single home stamp tax exemption at ARS 226,100,000, taxing only the excess (AGIP portal; Code art. 365(1); Annex art. 37).
• 6 March 2026. Law 27.802 art. 192: housing rent of individuals exempt from FY 2026; individuals' real estate gains exempt for sales from 1 January 2026.
• 10 April and 4 May 2026. CABA Decrees 147/2026 and 172/2026: Tax Code T.O. 2026 (the first revoked and replaced by the second).
• 14 May 2026. CABA Law 6.948: 2026 IIBB rates, including 3% or 5% for real estate services and rental.
• 1 June 2026. Decree 406/2026: definition of casa habitación; rent exemption applies regardless of contract date; gains exemption expressly covers non resident individuals.

Pending changes

• Non resident landlords and the 2026 housing rent exemption. ITL art. 26(n) does not exclude foreign beneficiaries, unlike item (j) of the same article. Decree 406/2026 art. 1 speaks of "the individual or undivided estate, as landlord" without mentioning residence, while art. 2 expressly mentions residents abroad for gains. Until ARCA rules, payers may keep withholding 21% under ITL art. 104(g) (unconfirmed).
• RG 2139 update. No ARCA amendment adapts notary withholding to the ITI repeal and the 2026 exemption in the sources (unconfirmed).
• Personal assets 2026 parameters. The adjusted 2026 minimum, home threshold and bands are not yet in the sources (unconfirmed).
• CABA 2027. The Ley Impositiva 2027 will set new segments, coefficients and thresholds. Under Code art. 375, AGIP had to send the 2027 land and building values to the Legislature before 31 July 2026 (unconfirmed).
• PBA 2027. New Ley Impositiva expected for 2027 (unconfirmed).
• Fiscal Consensus. Provinces' commitments on stamp tax for real estate are on the stamp tax page.
• Decree 172/2026 Annex IV corrections. Possible correction of the article converter (see Key rule 1) (unconfirmed).

FAQ

1. Is there a national property tax in Argentina? No. Recurring taxes on real estate are levied by the City of Buenos Aires (Inmobiliario and ABL), the provinces (impuesto inmobiliario) and municipalities (service fees). The only national tax that reaches property every year is the personal assets tax, which taxes wealth, including property, at 31 December (Law 23.966 arts. 17, 22, 26).

2. Do foreigners pay more property tax? Not in the City or Province property taxes, which make no distinction. They pay more under the personal assets tax in one sense: non residents pay a flat 0.50% through a local substitute with no non taxable minimum, while residents only pay above a high minimum (Law 23.966 arts. 24, 26). Foreign companies pay 1.00%.

3. What is the VFH and can I challenge it? The Valuación Fiscal Homogénea is the City's tax value, computed from land incidence, zoning and building value with depreciation, capped at 20% of market value (CABA Code arts. 373, 374). New valuations can be challenged within 15 days of notice (art. 389). If the annual tax exceeds 1% of market value, you can appeal with two registered brokers' appraisals (Law 6.927 Annex art. 45).

4. How much stamp tax do I pay when buying a flat in Buenos Aires City? 3.5% of the highest of price, VFH and VIR, or 2.7% if that value is ARS 226,100,000 or less (Code art. 325; Law 6.927 Annex art. 34). Buyer and seller are jointly liable and usually split it (unconfirmed). A buyer's single permanent home is exempt up to ARS 226,100,000 and taxed only on the excess (art. 365(1)).

5. Is there still a 1.5% transfer tax (ITI) or a COTI? No. The ITI was repealed from 8 July 2024 (Law 27.743 art. 67) and the COTI was abrogated on 23 May 2025 (ARCA RG 5697/2025).

6. Do I pay income tax when I sell? If you are an individual, resident or not, and the property falls under ITL art. 99, the gain on sales from 1 January 2026 is exempt (ITL art. 26(n); Decree 406/2026). Companies are taxed: Argentine companies at 25% to 35% on profit; foreign companies at an effective 17.5% of price or 35% of actual gain (ITL arts. 102 to 104(h)). Property dealers are taxed on business income.

7. Who pays the ABL if I let the flat? Legally the owner (Code art. 367). The lease may shift it to the tenant, and AGIP can split the bill so the tenant pays the ABL and the owner the Inmobiliario (AGIP portal). Housing leases are exempt from CABA stamp tax (art. 365(6)).

8. Is rental income taxed? For resident individuals letting homes as the tenant's permanent residence, no income tax from 2026 (ITL art. 26(n)). For non residents, payers have historically withheld 21% of gross rent (ITL art. 104(g)), and whether the 2026 exemption applies is unresolved. In CABA, individuals letting up to three dwellings are exempt from gross income tax if each rent is at most ARS 1,101,000 a month (Code art. 298(9)). Details: leases page.

9. What does a non resident need to do every year? 1. Pay the City or provincial property tax instalments. 2. Make sure a local substitute pays 0.50% personal assets tax on the value at 31 December (Law 23.966 art. 26). 3. If letting, deal with withholding or the exemption question, and gross income tax if above the exemption. 4. Declare any building changes within two months (CABA Code art. 383).

10. Are there exemptions for my only home? Yes, but small in property tax terms. CABA exempts a single permanent home 100% if VFH is up to ARS 5,155,000 and 50% up to ARS 6,870,000 (Code art. 411; Annex art. 49). PBA exempts built urban property valued up to ARS 480,000 if it is the owner's only property (Code art. 177(n); Law 15.558 art. 14). For personal assets, residents' homes are outside the tax up to the home threshold: ARS 1,346,548,155.99 for 2025 (ARCA).

11. What happens if I pay late? In CABA, a 5% surcharge per late instalment plus monthly compensatory interest of 2.577333% in the second half of 2026 (AGIP portal). Debts can be regularised in up to 12 instalments under the facilities plan (AGIP portal). A notary will not deed a property with City tax debt (Code art. 96).

12. Is owning through a company a good idea? For Argentine taxes, usually not for a single residential property. Personal assets tax doubles if a foreign company owns idle, rented or recreational property directly (Law 23.966 art. 26). The sale gain is taxed (17.5% of price for a foreign company) where an individual's would be exempt from 2026. Home country reasons may differ; take advice.

Primary sources

• CABA Tax Code, consolidated text 2026, Annex I to Decree 172/2026 (. Cited: arts. 16, 94 to 97, 188, 213, 261, 298, 300 to 365 (stamp tax), 366 to 416 (Inmobiliario and ABL). URL
• CABA Decree 172/2026, 4 May 2026
• Decree 172/2026 Annex IV, article converter for the Ley Impositiva 2026 (and Annex V for the Ley Arancelaria
• CABA Decree 147/2026, 10 April 2026, revoked
• CABA Law 6.926, Tax Code amendments
• CABA Law 6.927, Ley Impositiva 2026, law and Annex, and fe de erratas version (. Cited: Annex arts. 9, 23, 30 to 49. URLs
• CABA Law 6.928, Ley Arancelaria 2026 (annex)
• CABA Laws 6.942, 6.943 and 6.948 (2026)
• AGIP, Inmobiliario ABL page (discounts, surcharges, interest, VFH, split bill), retrieved 26 Oct 2026
• AGIP, Sellos page (rates, home exemption, VIR, VLR, deadlines), retrieved 26 Oct 2026
• PBA Tax Code, Law 10.397, updated text to Law 15.558 (. Cited: arts. 169 to 181, 184, 251 to 305. Official PBA legislation portal
• PBA Law 15.558, Ley Impositiva 2026, updated text and original (. Cited: arts. 1 to 19, 39 to 47, 53, 59, 60, 73, 186.
• Income Tax Law, t.o. 2019, Infoleg updated text (. Cited: arts. 2, 3, 26(n), 99, 102 to 104
• Law 27.802, art. 192, BO 6 March 2026
• Decree 406/2026, BO 1 June 2026, arts. 1 to 3
• Law 27.430, updated text, art. 86(a)
• Law 23.905, updated text, Title VII
• Law 27.743, BO 8 July 2024, arts. 45 to 67
• Personal Assets Tax Law (Law 23.966 Title VI, t.o. 1997), Infoleg updated text (. Cited: arts. 17, 21(l), 22(a), 24, 25, unnumbered articles after 24 and 25, 26
• ARCA, personal assets: basics and thresholds
• ARCA RG 5851/2026
• ARCA corporate income tax scale 2026 (23. AFIP RG 2139/2006, updated text (arts. 1 to 7, 20, 27; list of amending norms
• ARCA RG 5697/2025, BO 23 May 2025

Related pages

• What taxes and costs do you pay when buying property in Argentina?
• What taxes do you pay when selling property in Argentina?
• Real estate and foreign ownership
• Border security zones and rural land limits for foreign buyers in Argentina
• Foreign ownership of real estate in Argentina: rural land, border zones and buying property as a non resident
• Residential and commercial leases in Argentina after DNU 70/2023
• Can a foreigner buy property in Argentina?
• How do rental contracts work in Argentina now?