Cost of Buying a Flat in Buenos Aires: Stamp Duty, Fees and Taxes in 2026

The one closing cost with a published rate is stamp duty (impuesto de sellos). In Buenos Aires city it is 2.7% where the price, the fiscal value or the city's reference value is ARS 226.1 million or less, and 3.5% above that, for deeds authorised from 1 January 2026. Everything else on a buyer's bill, from the escribano's fee to registry charges and any agent commission, is quoted case by case, so the sensible move is to put six questions to the escribano before you make an offer. The questions are at the end of this guide.

Stamp duty in Buenos Aires: the rate, the base and the step

Ley Tarifaria 2026, art. 34, sets a 2.7% rate for transfers of ownership, or paid transfers of possession, where the price, the fiscal value (VF) or the reference real-estate value (VIR) is ARS 226,100,000 or less. Above that amount the rate is 3.5%. The tax base is whichever of the three is highest, so a flat priced below the line can still fall above it if the city's reference value is higher. When the deed is expressed in a foreign currency, the tax is calculated on the peso equivalent at the Banco de la Nación seller rate of the previous business day.

Because the rate steps up for the whole amount rather than only the excess, the line matters. At ARS 1,545 to the dollar (the approximate September 2026 rate) it sits at about US$146,300.

These are illustrations at a round exchange rate. The deed uses the seller rate of the day before, and the reference value can push a flat into the higher band. Stamp duty is a provincial tax, so a property outside the city follows its own province's rate. The parties agree who pays it and it is commonly split equally, so write the split into the boleto.

The sole-home exemption: who can use it

Buenos Aires city exempts transfers and sales of a sole, permanent home up to the same ARS 226.1 million line. AGIP, the city tax agency, sets the conditions:

• The property must be the buyer's only one, and this applies to each buyer.
• It must be a single, family home in permanent occupation.
• The buyers make a sworn declaration in the deed and prove it with a registry certificate from the city's Registro de la Propiedad Inmueble.
• If the value goes over the line, stamp duty is paid only on the excess.
• A parking space or storage room bought in the same deed from the same seller can be included.

A flat bought as an investment, a second home or a holiday base does not qualify. A British buyer who owns a home in the UK should ask the escribano how the only-property condition is read in their case before budgeting on the exemption.

Check what your budget buys before you count the tax

The quickest way to see which side of the ARS 226.1 million line your target falls is to shortlist real flats. PlataPlace is the simplest place to start because it puts listings from brokerages and owners across Argentina in one search, each showing its source and when it was last seen. Search homes for sale across Argentina, narrow to apartments for sale in Palermo, or describe what you want in the plain-English search. Then ask the seller or agent for the fiscal value and the reference value before you rely on a total.

What else goes on the bill

No national tariff fixes these lines, so treat every figure you hear as a prompt for a written quote.

A non-resident buyer also needs an Argentine tax identifier for the deed. The tax ID guide explains which one applies before you sign a reserva.

Costs after the deed

Ownership brings recurring bills that do not appear in the closing figure: the city property tax (ABL), expensas for the building's common costs, utilities in your name and, depending on your situation, Bienes Personales. The wealth tax guide sets out how that tax reaches UK residents. Ask the seller for the last twelve months of expensas and any building-repair fund, not a verbal monthly figure.

What the seller no longer pays

Sellers used to face the 1.5% ITI and, for properties bought from 2018, a 15% cedular tax on the gain. The ITI was repealed by Ley 27.743. Ley 27.802 and Decreto 406/2026 exempt sales falling under Income Tax Law article 99 by individuals or estates, resident or abroad, if completed from 1 January 2026; a company sale needs its own tax assessment. If a seller says the price has to cover their tax, ask which tax they mean. Sellers still face stamp duty and, if they use an agent, commission. The selling guide sets out the seller's side.

Pesos, dollars and the exchange rate

Flats are usually priced in US dollars, stamp duty is calculated in pesos at the Banco de la Nación rate, and other fees may be quoted in either currency. Agree the currency of every line in writing. Individual currency controls were lifted in April 2025, but your bank still has compliance checks, so read the guide to the blue dollar and official rates before you plan the transfer.

Mistakes that distort the budget

• Budgeting on the price alone and discovering the stamp duty and fees afterwards.
• Assuming the sole-home exemption applies to a second home or an investment flat.
• Using the round exchange rate in a spreadsheet when the deed uses the Banco de la Nación rate of the previous day.
• Applying the Buenos Aires city rate to a property in another province.
• Treating a rule of thumb from a forum as a quote instead of asking for it in writing.

Six questions to put to the escribano before you offer

1. What is the taxable base: price, fiscal value or reference value, and which rate applies?
2. Do I qualify for the sole-home exemption, and what certificate is needed?
3. How is stamp duty split between buyer and seller in this transaction?
4. What is your fee, plus IVA, and what disbursements are on top?
5. Which of my documents need an apostille, a sworn translation or a power of attorney?
6. What is the total in dollars and pesos, and on what date is each figure converted?

For the whole buying sequence, from reserva to registration, see the UK buyer guide and the title checks guide.