How much is ABL in Buenos Aires?

Last verified: 27 Oct 2026 · Status: Changing

Short answer. In 2026 the Buenos Aires City "ABL" bill has two parts. The ABL fee is 0.80% to 1.60% of the fiscal value (VFH), depending on the neighbourhood. The Impuesto Inmobiliario adds 0.60% to 1.20% (marginal). It is paid in 12 monthly instalments, or annually upfront with 10% off, and is capped at 1% of market value.

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

Key rules

Two taxes, one bill. The City charges (a) the Impuesto Inmobiliario on ownership, usufruct, surface rights or possession as owner and (b) the Tasa Retributiva for street lighting, sweeping, refuse collection and drain maintenance. That second part is the ABL (CABA Tax Code T.O. 2026, art. 366). AGIP bills both as "Inmobiliario/ABL" in 12 monthly instalments (AGIP).
Base. Both are computed on the Valuación Fiscal Homogénea (VFH), which may not exceed 20% of market value (Code art. 373).
2026 formulas (Law 6.927, Ley Impositiva 2026, Annex). The City now calls this law the Ley Impositiva, not the Ley Tarifaria.
Inmobiliario = fixed amount + (VFH minus segment floor) × rate, with ten segments from 0.60% to 1.20% (art. 41).
ABL = VFH × 0.80% × [1 + (neighbourhood coefficient × 0.5)] (art. 42). Coefficients run from 0.00 to 2.00.
The multiplier USC is 1 for 2026 (art. 43).
Law 23.514. The Inmobiliario amount "includes" the 5% increase of national Law 23.514, art. 2(c), for the underground railway fund (Annex art. 41). It is inside the scale. Law 23.514 art. 3 says that 5% is collected only while subway investments are under way.
Caps and surcharges (Annex art. 44). Each instalment is reduced so that it is not higher than the previous instalment plus the City CPI (IPCBA) of five months earlier. If VFH exceeds ARS 32,000,000, 1% of the ABL fee is added. The minimum is ARS 14,100 per partida, or ARS 4,850 for garages and storage units.
Overall cap (Annex art. 45). The yearly amount may not exceed 1% of market value. Claims need two broker appraisals and do not suspend payment.
Who pays. Owners, usufructuaries, surface right holders and possessors as owner (Code art. 367).
Exemptions. For a single permanent home, if the owner has no other property in Argentina: 100% up to VFH ARS 5,155,000 and 50% up to ARS 6,870,000 (Code art. 411; Annex art. 49). Retirees and pensioners with up to four minimum pensions who live in their only home qualify up to VFH ARS 48,450,000 (Code art. 393; Annex art. 47). The same limit applies to people with disabilities (art. 394). Exemptions start on the application date (art. 416) and last five years (art. 415).

What changes the answer

Your real VFH. Get it from AGIP's VFH query (lb.agip.gob.ar/impInmobiliario/) using the partida number and check digit. Your account statement is on "Tu Boleta" (lb.agip.gob.ar/ConsultaABL/) (AGIP).
Neighbourhood subzone. The coefficient runs from 0.00 to 2.00, so the effective ABL rate runs from 0.80% to 1.60% of VFH. If a property sits in two zones, the higher coefficient applies (Annex art. 42).
Exemptions and discounts. The single home, retiree and disability exemptions above. AGIP also gives 10% for on time payment of every 2025 instalment and 8.33% for joining direct debit before 30 Jun 2026. Both are for individuals only (AGIP).
History. The art. 44 cap ties each instalment to the previous one plus inflation, so two identical flats can pay different amounts.

Worked examples

Assumed facts: a flat in Palermo south of Av. Santa Fe/Av. Cabildo (coefficient 1.25, Annex art. 42), market value US$200,000, assumed VFH ARS 45,000,000. Rate: dólar MEP ARS 1,563.90 per US$ on 23 Oct 2026, per some secondary summaries (unconfirmed), see /data/mep/.

Item	Time	Cost ARS	Cost USD
Impuesto Inmobiliario (art. 41)	Year 2026	293,875	187.91
ABL fee (art. 42)	Year 2026	585,000	374.06
1% surcharge, VFH > ARS 32m (art. 44)	Year 2026	5,850	3.74
Total, 12 instalments	12 months	884,725	565.72
Monthly instalment	Monthly	73,727.08	47.14
Total with 10% advance discount	One payment	796,252.50	509.15

Step by step:

Inmobiliario. VFH 45,000,000 is in segment D (40m to 58m): 256,375 + (45,000,000 minus 40,000,000) × 0.75% = 256,375 + 37,500 = ARS 293,875.
ABL fee. 45,000,000 × 0.008 = 360,000. Factor 1 + (1.25 × 0.5) = 1.625. 360,000 × 1.625 = ARS 585,000.
Surcharge. 585,000 × 1% = ARS 5,850. The ABL part alone is ARS 590,850 (US$377.81).
Total. 293,875 + 585,000 + 5,850 = ARS 884,725, which is 1.97% of VFH and 0.28% of market value.
Cap check. 1% of ARS 312,780,000 market value is ARS 3,127,800, so the art. 45 cap does not bite. The art. 44 instalment cap may lower the bill if last year's instalments were low. It cannot be computed without the 2025 history.
Advance payment. By law it is instalment 1 annualised plus the surcharge (Annex art. 44). The 10% discount is published by AGIP (unconfirmed). 884,725 × 0.90 = ARS 796,252.50, saving ARS 88,472.50 (US$56.57).

With coefficient 1.50 (Palermo between Av. del Libertador and Av. Cabildo/Santa Fe): ABL = 360,000 × 1.75 = ARS 630,000.

Cost to do it: ARS 884,725 (US$565.72) a year, or ARS 796,252.50 (US$509.15) if paid upfront. No filing fee or capital is needed.

Practical traps

The annual advance payment has a single due date. After it passes, you can only pay monthly (AGIP). We could not confirm the 2026 dates from a permitted source (unconfirmed).
Late payment costs 5% per instalment plus interest. In the second half of 2026 compensatory interest is 2.577333% a month, under Res. 4323/MHFGC/22 as amended (AGIP).
Undeclared works. Changes that affect the valuation must be declared within two months (Code art. 383). If not, AGIP reassesses each period with interest and fines (art. 386).

FAQ

Does the tenant pay ABL? Usually only if the lease says so. The owner stays liable to AGIP (Code art. 367). Infoleg's text of CCyC art. 1209 says the tenant does not pay charges levied on the property. That wording came from Law 27.551, which DNU 70/2023 repealed, so whether it still applies is contested (unconfirmed). AGIP lets the owner request a split bill: the tenant pays the ABL and the owner pays the Inmobiliario.

Do foreigners pay more? No. Neither the Code nor the Ley Impositiva 2026 sets a different rate for non residents.

Can a retired tenant get the exemption? Yes, if they rent their own home, own no other property in Argentina, meet the other conditions and take on the tax (Code art. 397).

Must ABL be paid up before a sale? Yes. A notary may not sign a deed without AGIP certificates of no debt (Code art. 96).

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.