Tax
Capital Gains Tax in Argentina: What Investors Need to Know
How capital gains on real estate, financial instruments and company equity are taxed in Argentina.
May 16, 2026
Real Estate Capital Gains
Gains from the sale of Argentine real estate are subject to the Impuesto a la Transferencia de Inmuebles (ITI) for properties acquired before January 2018 (a 1.5% flat tax on the transfer value), or to Impuesto a las Ganancias (income tax at 15% on the net gain) for properties acquired from January 2018 onward. The tax is withheld by the escribano at closing. Foreign sellers are subject to these taxes even as non-residents.
Financial Instrument Gains
Gains from Argentine stocks, bonds and mutual funds are generally subject to a 15% tax for assets denominated in pesos and a 5% tax for assets denominated in foreign currency or with foreign currency adjustment clauses. Argentine government securities are typically exempt. The rules are complex and have been modified frequently — current-year advice from Roffo's tax team is essential before any significant transaction.
Exit Strategy Planning
Capital gains tax planning for a future property or business sale should begin at the point of acquisition, not at the point of sale. The choice of holding structure (personal ownership vs. company), the documentation of cost basis, and the timing of disposals all affect the tax outcome. Roffo advises on tax-efficient acquisition and exit structures for all investment types.
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