How is the impuesto inmobiliario calculated in Buenos Aires Province for 2026?

Buenos Aires Province applies Ley Impositiva 15.558 (2026), with progressive rates from approximately 1% to 4.5% on the ARBA-assigned fiscal valuation. Properties with fiscal valuation at or below ARS 273,600 receive a 100% tax credit. Annual bill increases are capped at the prior-year Consumer Price Index variation so the rate structure itself is unchanged but nominal amounts still track inflation.

Who is exempt from paying ABL in CABA?

AGIP exempts retirees and pensioners who own a single CABA property used exclusively as their principal residence, hold no other real estate anywhere in Argentina, and whose pension income does not exceed four minimum pensions (roughly ARS 1,363,518 in late 2025). Eligible applicants must file an annual exemption request with AGIP; the exemption does not apply automatically.

How does the Bienes Personales family-home exemption work for FY2025?

For fiscal year 2025 (filed June 2026), ARCA excludes a taxpayer's principal dwelling from the Bienes Personales taxable base if its assessed value does not exceed ARS 1,346,548,155.99. If the home's value is below that threshold the entire property is outside the wealth-tax calculation. Any remaining worldwide net assets above the general ARS 384,728,044.57 minimum are then taxed at progressive rates of 0.50%-1.00% (standard) or 0%-0.50% (good-taxpayer reduction).

Is the stamp duty on real estate transfers negotiable between buyer and seller in Argentina?

The total rate is fixed by provincial law (3.5% in CABA, 2.0% in Buenos Aires Province, roughly 1.5%-3.6% elsewhere), but the split between buyer and seller is a matter of contract negotiation. The 50/50 convention is common in CABA but not legally mandatory. The escribano publico withholds and remits to the revenue authority at deed signing regardless of how the parties apportion the cost.

What happened to the 15% capital gains tax and the 1.5% ITI on Argentine property sales?

The ITI (1.5% gross-sale levy on pre-2018 acquisitions) was repealed by Ley 27.743, published in the Official Gazette on July 8, 2024. The 15% cedular tax on net gains from post-2018 acquisitions was eliminated by Ley 27.802 (March 2026), regulated by Decree 406/2026, for all transfers by individuals occurring on or after January 1, 2026. Corporate disposals remain taxable. Consult a qualified tax professional for non-resident or mixed-use situations.

Property Tax Overview in Argentina — Rates, Rules & Filing

What is the provincial impuesto inmobiliario and how is it calculated?

The impuesto inmobiliario (real-estate tax) is levied annually by each of Argentina's 23 provinces and by the Autonomous City of Buenos Aires (CABA). There is no federal property tax on real estate; the national government does not impose a recurring levy on land or buildings. Each province maintains its own fiscal code setting rates, valuation methodology, and payment calendar.

In the Province of Buenos Aires, Ley Impositiva 15.558 (enacted December 2025 for fiscal year 2026) sets progressive rates on the fiscal valuation (valor fiscal), running from a floor of approximately 1% up to a ceiling of 4.5% depending on property category and valuation band. Importantly, the 2026 law caps annual increases at the prior-year CPI variation, meaning the rate itself is not raised but nominal bills still track inflation. Properties whose fiscal valuation does not exceed ARS 273,600 (urban built) receive a 100% tax credit, effectively paying nothing [1]. Valuation is administered by ARBA (Agencia de Recaudacion de la Provincia de Buenos Aires); fiscal values are set per square metre by property category and municipality, and are consistently below open-market prices.

Other major provinces follow broadly similar structures. Cordoba and Mendoza maintain progressive schedules indexed to provincial wage or price indices; Santa Fe adjusts annually by legislative decree. Effective rates across provinces for a mid-market residential property typically fall between 0.1% and 0.5% of market value once the fiscal-to-market discount is taken into account [2].

What is the ABL levy in Buenos Aires City and who administers it?

In CABA, residential property ownership triggers two charges collected together by AGIP (Administracion Gubernamental de Ingresos Publicos): the impuesto inmobiliario and the Tasa Retributiva de Servicios de Alumbrado, Barrido y Limpieza (ABL -- street lighting, sweeping, and cleaning). These are billed as a single combined notice.

The ABL component is calculated on the fiscal valuation of the property (valor fiscal habitacional, VFH) using a zoning coefficient that weights for neighbourhood classification. Premium zones carry proportionally higher assessments. From March 2026, CABA eliminated the annual cap that had historically buffered increases: the combined ABL bill is now adjusted monthly in line with CPI without a ceiling, so bills recalibrate continuously to inflation [3]. The Codigo Fiscal 2026 (Ley 6927) also established that the total annual inmobiliario may not exceed 1% of the property's market value as a safeguard.

Bills are issued in six bimonthly instalments. Retirees and pensioners who own a single property used as their principal residence, have no other real estate nationwide, and whose pension income does not exceed four minimum pensions (roughly ARS 1,363,518 in late 2025) may apply to AGIP for full or partial exemption.

How does the Bienes Personales wealth tax apply to real estate?

Bienes Personales is a federal annual wealth tax levied by ARCA (Agencia de Recaudacion y Control Aduanero) on Argentine-resident individuals whose total worldwide net assets, measured at December 31, exceed the non-taxable minimum. For fiscal year 2025 (filed June 2026) ARCA confirmed: general non-taxable minimum ARS 384,728,044.57 (roughly USD 380,000 at mid-2026 official rate); special exemption for the principal family home ARS 1,346,548,155.99 (roughly USD 1.3M) [4].

Real estate held by the taxpayer is included in the worldwide asset base at its higher of fiscal valuation or the value declared for Bienes Personales purposes. If the home's value does not exceed ARS 1,346,548,155.99, it is excluded entirely from the taxable base. Assets above the general threshold are taxed on a progressive scale: 0.50% up to approximately ARS 52.6M, 0.75% on the band to ARS 114.1M, and 1.00% above that for standard taxpayers; taxpayers who had met all obligations in 2020-2022 ("buen contribuyente") pay 0.00%, 0.25%, and 0.50% respectively on the same bands [4]. Rates are scheduled to converge to 0.25% by 2027.

Ley 27.743 (July 2024) also created the REIBP (Regimen Especial de Ingreso del Impuesto sobre los Bienes Personales): eligible residents could make a single advance payment at 0.45% and thereby discharge all Bienes Personales obligations through fiscal year 2027, fixing their liability and obtaining fiscal stability on those assets through 2038 [5].

What stamp duty applies to property transfers?

Impuesto de sellos (stamp duty) is a provincial transaction tax on deeds, contracts, and other instruments. It is levied each time real estate changes hands. Rates and exemptions differ by jurisdiction and are paid at deed signing, coordinated by the escribano publico (public notary) who acts as collection agent.

In CABA the standard rate is 3.5% of the declared deed value, conventionally split 50/50 between buyer and seller (1.75% each). For a principal residence whose value does not exceed ARS 226,100,000 and where the buyer acquires no other property, the full CABA stamp duty is waived. Properties between ARS 226M and a higher threshold pay a reduced rate of 2.7% on the excess only [3][6]. In the Province of Buenos Aires the combined rate is 2% (20 per thousand), also commonly split equally. Rates in other provinces range from roughly 1.5% to 3.6%; always confirm the current figure with a local notary before executing a deed.

Jurisdiction	Standard Rate	Split Convention	Principal-Residence Relief
CABA (Buenos Aires City)	3.5%	1.75% buyer / 1.75% seller	100% waiver up to ARS 226.1M
Buenos Aires Province	2.0%	Negotiable (often 50/50)	Partial on first home
Cordoba Province	~2.5%	Negotiable	Varies by municipal code
Santa Fe Province	~2.0%	Negotiable	First-home exemption available
Mendoza Province	~2.5-3.0%	Negotiable	Subject to annual decree

What is the 2026 real-estate capital gains exemption under Ley 27.802?

From January 1, 2026, gains derived from the sale of Argentine real estate by individuals and undivided estates are exempt from income tax (impuesto a las ganancias) under Ley 27.802 [7], which was published in the Official Gazette in March 2026 and regulated by Decree 406/2026 (effective June 1, 2026). The exemption covers both the gain itself and income from residential leases of casa-habitacion (primary-residence dwellings) for fiscal years beginning January 1, 2026.

Prior to this change, properties acquired from January 1, 2018 onward were subject to a 15% cedular tax on the inflation-adjusted net gain (sale price minus acquisition cost). The ITI (Impuesto a la Transferencia de Inmuebles) -- the 1.5% gross-sale levy that had historically applied to pre-2018 acquisitions -- was already repealed by Ley 27.743 (published July 8, 2024) as part of the Paquete Fiscal measures [8]. As of June 2026, neither the 1.5% ITI nor the 15% cedular applies to any residential property sale by an individual; however, corporate disposals remain taxable at 35%. Regulatory guidance on edge cases (mixed-use properties, non-resident sellers) continues to develop under Decree 406/2026, so consult a qualified tax professional for transactions pending final regulatory clarification.

The combined burden of provincial inmobiliario, CABA ABL, Bienes Personales, and stamp duty means that Argentine real-estate economics require jurisdiction-by-jurisdiction analysis. See the Argentina country overview for the broader tax landscape, and consult a qualified tax professional before acquiring, holding, or selling Argentine real estate.

Property Tax Overview in Argentina

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