How is capital gains tax charged in Argentina?

It depends on the asset. Real estate bought before 2018 is taxed under ITI at 1.5% of the sale price; property bought from 2018 onward is taxed at 15% on the real gain. Shares and securities follow separate rules, with listed Argentine shares generally exempt for residents.

What is ITI in Argentina?

ITI — Impuesto a la Transferencia de Inmuebles — is a 1.5% tax on the sale price of property acquired before 1 January 2018. It applies to the price rather than the gain, so it is due even where there is little or no profit, unless an exemption applies.

Are share sales taxed in Argentina?

Listed Argentine shares traded on a regulated market are generally exempt from capital gains tax for resident individuals. Unlisted shares and other securities are taxed at 15% on the peso gain, and non-residents are typically taxed at 15% on the net gain.

Is there an exemption when selling my home in Argentina?

Yes. A residents' exemption can apply when you sell a single permanent home (vivienda única) to acquire another. Flag the exemption in the tool to set the taxable amount to zero, but confirm you meet the conditions with a contador.

Does this calculator store my data?

No. All calculations run locally in your browser and nothing is uploaded, so your figures stay private.

Argentina Capital Gains Tax Calculator

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This Argentina capital gains tax calculator applies the correct regime to your disposal, because Argentina taxes capital results differently depending on the asset and your residency. Pre-2018 property follows the 1.5% ITI on the sale price; post-2018 property is taxed at 15% on the real gain; listed shares are generally exempt for residents; and non-residents have their own rules. Pick the regime and the tool does the rest.

How it works

First the tool computes the gross gain: sale proceeds − cost base − selling/improvement costs. Then it applies the selected regime:

Property bought before 2018 (ITI): 1.5% of the sale price, not the gain.
Property bought from 2018: 15% on the real gain. A single-home exemption can zero it out.
Listed Argentine shares (resident): generally exempt.
Unlisted shares / securities (resident): 15% on the peso gain.
Shares — non-resident seller: 15% on the net gain.

The result shows the taxable base (price or gain depending on regime), the tax payable, the effective rate on the gain, and your net proceeds.

Example

Selling a post-2018 property bought for ARS 40,000,000 at ARS 80,000,000 gives a ARS 40,000,000 gain. At 15% the tax is ARS 6,000,000, leaving net proceeds of ARS 34,000,000 before other costs. Had the same property been acquired before 2018, ITI of 1.5% on the ARS 80,000,000 price (ARS 1,200,000) would apply instead.

Notes

The regime you pick drives everything — ITI is charged on the price even with no profit, while the 15% rule taxes only the gain. The single-home exemption can remove the liability entirely where conditions are met. Inflation adjustment of the cost base, special collectable rules and corporate rates are not modelled here. Estimate only; confirm with a contador.