Argentina Capital Gains Tax
Detailed capital gains tax rates and rules for Argentina in 2026.
Capital gains in Argentina are subject to a 15% tax on gains denominated in Argentine pesos and a 15% rate on gains denominated in or adjusted for foreign currency. Real estate capital gains (other than primary residence replacement) are subject to a special 15% tax or a transfer tax of 1.5% of the gross sale price, depending on the acquisition date. Gains from selling shares of Argentine companies listed on local exchanges by resident individuals are taxed at 15%. Non-residents face a presumed gain calculation with withholding rates of 13.5% to 17.5% on gross proceeds.
Short-Term Rate
15%
Long-Term Rate
15%
Standard Rate
15%
Exemptions
- Sale of a primary residence if proceeds are used to purchase a new primary residence within one year (replacement exemption)
- Certain government bonds may have preferential treatment
- Capital gains from the sale of shares listed on Argentine stock exchanges by resident individuals were previously exempt but are now generally taxable
How Argentina Capital Gains compares
Argentina’s capital gains tax rate of 15% is the 76th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and South America’s regional average of 20.5%.
