What taxes do you pay when selling property in Argentina?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. Individuals selling Argentine property, resident or not, now pay no national tax on the sale. The 1.5% transfer tax (ITI) was repealed on 8 July 2024, and gains on sales from 1 January 2026 are exempt from the 15% income tax. What remains is the seller's share of provincial stamp tax and notary and registry costs. Companies still pay.

As of 26 Oct 2026. Rules in force at that date.

Key rules

ITI, repealed. Law 23.905 charged individuals 1.5% (quince por mil) on the price of a property they sold (Law 23.905 arts. 7, 8, 11, 13). Art. 14 waived it when an only home was sold to buy or build another within one year. Law 27.743 art. 67 repealed all of ITI (arts. 7 to 18), including that replacement option, from its publication on 8 July 2024.

15% schedular income tax, 2018 to 2025. Individuals paid 15% on the gain from Argentine real estate (price minus CPI indexed cost and expenses) (Income Tax Law art. 99). It applied only to property acquired from 1 January 2018. Sales of property acquired before then stayed under ITI (Law 27.430 art. 86(a)). Law 27.430 art. 21 also exempted the gain on selling a casa habitación (the owner's home). For non residents the buyer withheld it, or the seller paid directly if both were abroad (Decree 862/2019 art. 258). ITL art. 71 rollover relief never applied to art. 99 property (Regulation art. 184).

Exempt from 1 January 2026. ITL art. 26(n), second paragraph, as replaced by Law 27.802 art. 192 (BO 6 Mar 2026), exempts art. 99 sales made from 1 January 2026. Decree 406/2026 art. 2 (BO 1 Jun 2026) extends this to individuals "resident in the country or abroad". For individuals, the home exemption and replacement options are now moot.

Stamp tax. CABA (Buenos Aires City): the base is the highest of the price, the fiscal value and AGIP's reference value (CABA Tax Code T.O. 2026 art. 325). The rate is 3.5%, or 2.7% if that value is ARS 226,100,000 or less (Law 6.927 Annex art. 34). Buyer and seller are jointly liable for the whole tax, and the notary collects it (Code arts. 357, 362). Buenos Aires Province: the rate on deeds is 2% (Law 15.558 art. 39(B)(5)(a)). By custom the parties split it 50/50, but no law says so (unconfirmed).

Registry certificates. The deed needs a title certificate (40 modules) and an inhibition certificate (10 modules). A module is ARS 300 from 3 Aug 2026 (Disp. DGRPICF 6/2026 arts. 1, 8, Annex I). No CABA deed is signed without certificates of no City tax debt (Code art. 96). No official notary fee scale was found.

What changes the answer

The seller is a company. The exemption covers only individuals and estates. A foreign company pays 35% on a presumed gain of half the price, here ARS 41,052,375 (US$26,250), or may opt for 35% of actual gain (ITL arts. 102, 104(h)).
Timing of the sale. For tax purposes a sale happens when a boleto (preliminary sale contract) is signed and possession is handed over, even before the deed (ITL art. 3). A 2025 boleto with possession is a 2025 sale.
Province. In Buenos Aires Province the deed rate is 2%. If the price is the higher base, the seller's half here is ARS 2,345,850 (US$1,500) (PBA Tax Code art. 263; Law 15.558 art. 41).
Price at or below ARS 226,100,000. CABA then charges 2.7% on the whole base.

Worked examples

An individual sells a CABA flat for US$150,000 in November 2026. In case A the flat was bought in 2015. In case B it was bought in 2020 for US$110,000. The price is assumed to be the highest value for stamp tax. Pesos at dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, the rate given in some secondary summaries (unconfirmed) (/data/mep/).

Item	Time	Cost ARS	Cost USD
ITI 1.5% (case A only, before 8 Jul 2024)	Repealed	0	0
15% schedular tax on gain (case B only, before 2026)	Exempt since 1 Jan 2026	0	0
Stamp tax, seller's customary half of 3.5%	Notary collects at the deed	4,105,237.50	2,625.00
Title and inhibition certificates, 50 modules (unconfirmed)	Before the deed	15,000.00	9.59
Notary fee for the seller's side	At signing	(unconfirmed)	(unconfirmed)
Seller total, sourced items		4,120,237.50	2,634.59

Price: 150,000 × 1,563.90 = ARS 234,585,000, above ARS 226,100,000, so 3.5% applies to all of it.
Stamp tax: 234,585,000 × 3.5% = ARS 8,210,475 (US$5,250). The seller's half is ARS 4,105,237.50.
Case A: ITI would have been 234,585,000 × 1.5% = ARS 3,518,775 (US$2,250). Since 8 July 2024 it is zero.
Case B: before 2026, tax would have been 15% of the price minus the CPI indexed peso cost (ITL art. 99). It cannot be estimated from dollar figures, since the gain is measured in pesos. For a sale in 2026 it is zero.
Certificates: (40 + 10) × 300 = ARS 15,000. Cases A and B end up identical.

Cost to do it: about ARS 4.12 million (US$2,635, 1.8% of price), plus the notary fee and any broker commission. If the buyer does not pay, the seller is still liable for the full ARS 8,210,475.

Practical traps

Non resident sellers and the 20 day lead time. AFIP RG 2139/2006 still makes the seller's representative apply for an ARCA withholding certificate at least 20 calendar days before the deed (RG 2139 arts. 20, 27). It was last amended in 2009 (RG 2569/2009, per Infoleg). ARCA has not said whether an exempt individual still needs a certificate. Ask the notary early (unconfirmed).
The gap reading for property bought before 2018. A sale between 8 July 2024 and 31 December 2025 seems to have paid neither ITI nor the 15% tax. This is our reading of Law 27.430 art. 86(a) with Law 27.743 art. 67, not an ARCA statement (unconfirmed).
Sole proprietorships and developers. Property sold by a sole proprietorship (ITL art. 53(d)) falls outside art. 99 and so outside the exemption (Regulation art. 157). Lot and building developers have business income (art. 53(f)). Habitual private sellers are a grey area (unconfirmed).

FAQ

Is there still a 1.5% transfer tax in Argentina? No. ITI was repealed from 8 July 2024 (Law 27.743 art. 67), and the replacement option went with it.

Do non residents pay capital gains tax on Argentine property? Not individuals selling from 1 January 2026 (Decree 406/2026 art. 2). Foreign companies do.

Does the seller pay stamp tax? Yes. Buyer and seller are jointly liable for all of it (CABA Code art. 357). Splitting it in half is custom, not law.

Do I report the sale on my tax return? Probably, as exempt income, but we found no ARCA rule on how (unconfirmed).

Published 27 Oct 2026 from our research draft. Points marked (unconfirmed) have not yet been checked against the official text; rely on the primary sources linked below.