A buyer in Buenos Aires city who uses a broker typically pays about 6% to 10% of the price in closing costs: half of the 2.7%–3.5% stamp tax, an escribano fee of up to 2% plus VAT, a broker commission of 3%–4% plus VAT, and certificates. Sellers no longer pay the old 1.5% transfer tax or, since January 2026, income tax on the gain. Owners then pay annual property tax and, if they live abroad, the wealth tax.
Last updated September 24, 2026 · Part of the Taxes and closing costs
Buyer closing costs at a glance
These are the usual buyer-side costs. Rates were checked in September 2026.
- Estimate your own figure with the closing cost calculator.
- In Buenos Aires city the primary-home stamp tax exemption requires the property to be your only, permanent family home, so most foreign buyers pay the full rate.
| Cost | Typical rate | Who pays |
|---|---|---|
| Stamp tax (Buenos Aires city) | 2.7% or 3.5% depending on value | Split 50/50 buyer and seller |
| Stamp tax (Buenos Aires Province) | 2% | Split 50/50 |
| Stamp tax (Córdoba) | 1% (cut from 1.5% in 2026) | Split 50/50 |
| Stamp tax (Mendoza, Río Negro) | About 1%–2.5%; confirm locally | Split 50/50 |
| Escribano fee | Up to 2% plus 21% VAT | Usually the buyer in Buenos Aires |
| Broker commission | 3%–4% plus VAT | Buyer (seller pays its own, about 3%) |
| Certificates and registration | Small; ask the escribano | Usually the buyer |
Worked example: a USD 250,000 apartment in Buenos Aires
Using the ranges above for a purchase through a broker:
| Item | Low | High |
|---|---|---|
| Stamp tax, buyer's half | USD 3,375 | USD 4,375 |
| Escribano fee plus VAT | USD 3,025 | USD 6,050 |
| Broker commission plus VAT | USD 9,075 | USD 12,100 |
| Certificates and registration (estimate) | USD 500 | USD 2,000 |
| Total | About USD 16,000 (6.4%) | About USD 24,500 (9.8%) |
Taxes and costs of owning
After closing, budget for these every year.
| Cost | What it is | Note for foreign owners |
|---|---|---|
| Property tax | In Buenos Aires the ABL bill combines property tax and city services; provinces charge Impuesto Inmobiliario | Based on the fiscal value, usually well below market value |
| Building expenses (expensas) | Monthly share of building costs | Can be significant in towers with amenities |
| Wealth tax (Bienes Personales) | Annual tax on assets in Argentina | Non-residents pay through a local substitute taxpayer; about 0.5% of fiscal value is commonly cited; double if held through a foreign company |
| Utilities | Electricity, gas, water, internet | Subsidies were cut from 2024, so bills rose |
Taxes if you rent it out
Rent paid to an owner living abroad is normally subject to Argentine income tax withholding of about 21% of the gross rent (35% on a presumed net of 60%). A 2026 reform exempted residential rents, but it is not yet clear that the exemption reaches non-residents. Residents file their own returns. Short-term rentals in Buenos Aires also need city registration. Full details: renting out property as a foreigner.
Taxes when you sell
Selling got simpler. The 1.5% transfer tax (ITI) was abolished in July 2024, and from January 1, 2026 individuals, including non-residents, no longer pay income tax on the gain from selling Argentine real estate. The seller still pays their half of the stamp tax and their broker. Your home country may tax the gain. See selling property in Argentina from abroad.
How to keep costs down
A few practical levers:
- Get quotes from two or three escribanos; the fee is negotiable.
- Negotiate the broker commission, or buy directly from an owner.
- Check the fiscal value: in some provinces stamp tax uses the higher of price and fiscal value.
- Ask for all debts (property tax, expenses, utilities) to be cleared before closing.
Before closing: tax ID and paperwork
You cannot sign the deed without an Argentine tax ID. Since March 2, 2026 foreign individuals receive a CUIT instead of the old CDI. If you are abroad, a local representative can apply for you using an apostilled power of attorney. Allow time for this before the closing date.
- Ask the escribano for a written estimate of all buyer costs before you sign the reservation.
- Request certificates showing property tax, building expenses, and utilities are paid up to date.
- Keep invoices for fees and taxes: they form part of your cost base for taxes at home.
Home-country taxes
Argentine taxes are only half the picture. Your home country may tax rent and gains, report the property, or give credits for Argentine tax. See the guides for American, Canadian, and UK buyers.
Questions buyers ask
Who pays closing costs in Argentina, buyer or seller?
Both. Stamp tax is usually split 50/50, each side pays its own broker commission, and in Buenos Aires the buyer normally pays the escribano.
Is there a property transfer tax in Argentina?
The 1.5% transfer tax (ITI) paid by sellers was abolished in July 2024. Stamp tax still applies.
Do foreigners pay more tax on property in Argentina?
Purchase costs are the same. Non-resident owners pay wealth tax through a local substitute taxpayer without the resident exemption, and rent paid to them is subject to withholding.
How much is stamp tax in Buenos Aires?
2.7% or 3.5% depending on the value, usually split 50/50 between buyer and seller. The primary-home exemption rarely applies to foreign buyers.
What is the escribano fee in Argentina?
The notaries' guideline is up to 2% of the price plus 21% VAT. It is negotiable, so compare quotes.
Do I pay tax every year on an Argentine property?
Yes: property tax (the ABL bill in Buenos Aires) and, for non-residents, wealth tax paid through a local substitute taxpayer.