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Capital gains tax in Argentina 2026
The flat 15% covers unlisted shares and securities; real-estate gains of resident individuals became exempt from 1 January 2026, while exchange-listed Argentine shares and government bonds stay exempt as before.
Property bought before 2018 escapes income tax entirely — a 1.5% transfer tax on the price applies instead — and from 2026 later purchases escape income tax on sale as well.
At a glance
- top rate
- 15% flat on financial gains (resident property sales exempt from 2026)
- entry band
- 0% on listed local shares, public bonds and the family home
- tax year basis
- Calendar year; special June return for schedular items
- filing deadline
- June; small financial income (under ARS 200,000) can settle by e-voucher
- residency basis
- Residents: worldwide gains; like-kind loss offsets only
- regime flag
- Pre-2018 property: 1.5% transfer tax instead of income tax
Rates
Capital gains by asset (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Shares and fund quotas listed and traded on Argentine exchanges; government bonds; quoted corporate notes and financial-trust certificates |
| 15% | Net gain | Unlisted shares, participations, securities and digital assets |
| 0% (from 2026) | Net gain | Real estate of resident individuals — sale gains exempt from 1 January 2026 (a 15% rate applied 2018-2025) |
| 1.5% | Transfer price | Real estate acquired before 2018 — the transfer tax replaces income tax |
| 5-35% scale | Net gain | Urbanization projects, horizontal-property builds, goodwill, trademarks and depreciable movables — ordinary income |
Thresholds & allowances
- Family-home exemptionFull
Both the notional rent while living there and the gain on sale are exempt
Residency
Residency trigger
Financial-investment losses (securities, digital assets, derivatives) offset only like-kind gains, within the year or 5 years forward; frequent traders lose the listed-share exemption.
Non-resident treatment
Non-residents selling unlisted shares or property pay an effective 13.5% withheld on the price (or elect 15% on the net gain); listed shares and public bonds are exempt for cooperative-jurisdiction residents.
Notes
- The 15% schedular items are declared in a dedicated June return; small amounts (up to ARS 200,000 of local financial income) can be settled by generating an electronic payment voucher instead.
- The dwelling exemption and pre-2018 grandfathering already kept most family sales outside income tax — and from 1 January 2026 resident individuals' property-sale gains are exempt across the board.
- Foreign capital losses only offset foreign gains of the same class.
- Commission agents, auctioneers and habitual traders are carved out of the listed-share exemption.
FAQ
How are stock gains taxed in Argentina?
Shares listed and traded on Argentine exchanges are exempt — 0%; unlisted shares and foreign securities pay a flat 15% on the gain.
Is selling property taxed in Argentina?
Not for residents from 1 January 2026 — sale gains are exempt (a 15% rate applied 2018-2025); pre-2018 purchases still settle the 1.5% transfer tax on the price instead.
Figures: tax year 2026, compiled from public sources. Not tax advice.