Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Argentina tax professional before filing.
Buenos Aires, Argentina · Short-term rental taxes
Short-Term Rental Taxes in Buenos Aires
STR income earned in Buenos Aires is subject to Argentine national income tax (Impuesto a las Ganancias), provincial/city gross-receipts tax (Ingresos Brutos), and VAT (IVA) if the host is VAT-registered, with no separate city tourist-tax currently collected directly from hosts.
The 30-Second Answer
- Impuesto a las Ganancias (national income tax) applies to your net STR rental income at progressive rates up to 35%; residents file annually with ARCA (formerly AFIP) using Form F.711 or the online Ganancias return.
- Ingresos Brutos (city gross-receipts tax) is levied by Buenos Aires City (CABA) on gross STR revenue, typically at rates around 3%–5% depending on your activity category; you register with AGIP (Buenos Aires City revenue agency).
- IVA (Argentina's VAT at 21%) may apply if you are registered as a *responsable inscripto*; small operators under the Monotributo simplified regime pay a flat monthly fee covering both income tax and VAT instead.
- Hosts must also register their property with ENTUR under Buenos Aires City Law 6,255 and obtain a registration number before listing; operating without registration risks fines.
Deductions
What STR Expenses Can You Deduct?
Under the *régimen general* (standard Ganancias), expenses necessary to generate, maintain, and preserve rental income are deductible against gross revenue.
Monotributo registrants do not deduct individual expenses — they pay a flat monthly fee instead. Expense deductions only apply under the régimen general (standard Ganancias). Keep all receipts and invoices; ARCA may request them during an audit.
Filing Calendar
Key Dates & Filing Calendar
Argentine tax deadlines vary by CUIT (tax ID) ending digit; the dates below are general guidance — confirm your specific due date with ARCA each year.
Argentina's tax calendar shifts frequently. Always verify your personal due dates on the ARCA website (arca.gob.ar) and the AGIP portal (agip.gob.ar) before each filing period.
ARCA (Agencia de Recaudación y Control Aduanero), arca.gob.ar; AGIP Buenos Aires City, agip.gob.ar
Tax Regimes
Monotributo vs. Régimen General: Which Applies to You?
Argentine hosts choose between a simplified flat-fee regime (Monotributo) and the standard system (Régimen General) based on annual gross revenue and activity scale.
Monotributo
Flat monthly payment covering income tax & VAT
- Pay a single monthly fee (cuota) that covers Impuesto a las Ganancias, IVA, and social security contributions.
- No need to file separate monthly IVA returns or track individual deductible expenses.
- Category (A through K) is determined by annual gross revenue; re-categorise each January–February.
- Cannot deduct actual expenses — the flat fee is the total tax cost regardless of real costs.
Ceiling updated by ARCA; check current category limits at arca.gob.ar
Régimen General (Responsable Inscripto)
Standard income tax + VAT on actual net income
- Pay Impuesto a las Ganancias at progressive rates (5%–35%) on net taxable income after deducting allowable expenses.
- Charge and remit IVA (21%) on rental income; file monthly IVA returns with ARCA.
- Can deduct all legitimate business expenses: depreciation, management fees, utilities, repairs, platform commissions, etc.
- More complex compliance — typically requires a certified accountant (contador).
No upper ceiling — mandatory once Monotributo limits are exceeded
Depreciation
Depreciation Rules for Buenos Aires STR Properties
Under Argentina's Impuesto a las Ganancias, building structures are depreciated at 2% per year (straight-line over 50 years); other assets have shorter lives.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building structure | 50 years (2% p.a.) | Standard rate under Argentine income tax law; land value is not depreciable and must be separated from building cost. |
| Furniture & fittings | 10 years (10% p.a.) | Standard useful life for furniture under Argentine tax rules; straight-line method. |
| Appliances & equipment | 10 years (10% p.a.) | Machinery and equipment standard life; shorter life may be argued with technical evidence. |
| Computers & technology | 3 years (33% p.a.) | Shorter useful life typically accepted for IT equipment. |
Only the building portion of the purchase price is depreciable — land must be excluded. Depreciation is only available under the Régimen General; Monotributo registrants cannot claim it separately.
When a depreciated property is sold, the gain is calculated against cost less accumulated depreciation and included in ordinary taxable income under Impuesto a las Ganancias.
Ingresos Brutos & ABL
Buenos Aires City Local Taxes on STR Income
Buenos Aires City (CABA) levies Ingresos Brutos on gross STR revenue; the ABL (Alumbrado, Barrido y Limpieza) is an annual property tax on the property itself.
Unlike many cities, Buenos Aires City does not currently impose a separate per-night tourist tax (tasa turística) collected from guests. The main local tax burden for STR hosts is Ingresos Brutos, a turnover tax on gross revenue administered by AGIP.
Ingresos Brutos is the primary ongoing local tax; exact rate depends on your registered activity code with AGIP.
AGIP (Administración Gubernamental de Ingresos Públicos), agip.gob.ar; Expatfocus Argentina Property Taxes guide 2026.
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Ingresos Brutos (CABA) | Host registers with AGIP and remits monthly based on gross revenue | Record as a monthly operating expense; not collected from guests separately |
| ABL property tax | Property owner pays directly to CABA; billed periodically | Deductible expense under Régimen General; keep payment receipts |
| IVA (if Responsable Inscripto) | Host charges 21% IVA on invoices and remits monthly to ARCA | Must issue facturas (invoices) to guests; IVA is a pass-through, not a cost |
Buenos Aires City does not currently operate a per-night tourist levy (tasa turística) collected at the platform level. Confirm current AGIP activity codes and rates with a local contador, as rates can be updated by city ordinance.
Platforms
How Airbnb & Booking.com Handle Taxes in Buenos Aires
Platforms operating in Argentina have reporting obligations to ARCA but generally do not collect Argentine income tax or Ingresos Brutos on behalf of hosts.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | May share data with ARCA under Argentine information-exchange rules; issues earnings summaries to hosts | Does not currently collect Ingresos Brutos or Argentine income tax on host behalf | Annual earnings summary available in host dashboard; use for Ganancias and Ingresos Brutos filings |
| Booking.com | Subject to Argentine tax authority data requests; does not withhold Argentine host taxes | Does not collect Ingresos Brutos or Ganancias on host behalf in Argentina | Monthly and annual payout statements available; download for your tax records |
Hosting on Multiple Platforms
If you list on both Airbnb and Booking.com, you must aggregate all gross revenue from all platforms when calculating your Monotributo category or Régimen General taxable income, and for your monthly Ingresos Brutos declarations with AGIP. Keep separate records per platform.
OECD DAC7 / Argentine Reporting Rules
Argentina has been expanding digital economy tax reporting requirements. Platforms may be required to report host earnings to ARCA under evolving regulations. Hosts should not assume platform non-reporting means income is invisible to tax authorities — ARCA has broad information-gathering powers.
ARCA (arca.gob.ar); Hostaway Argentina STR Compliance Guide 2026 (hostaway.com)
Illustrative P&L: Régimen General vs. Monotributo
Example based on a Buenos Aires 1-bedroom apartment earning ~ARS 3,600,000/year gross (approx. USD 3,600 at a reference rate). Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
ARCA can audit tax returns for up to 5 years (10 years if fraud is alleged); Buenos Aires City (AGIP) has similar powers for Ingresos Brutos.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements (Airbnb, Booking.com) | 5 years minimum | Primary evidence of gross STR revenue for Ganancias and Ingresos Brutos filings |
| Invoices & receipts for all deductible expenses | 5 years minimum | Required to substantiate deductions under Régimen General; ARCA may disallow undocumented expenses |
| ENTUR registration certificate and renewal documents | Duration of operation + 5 years | Proof of legal STR operation under Buenos Aires City Law 6,255 |
| Monotributo category certificates and re-categorisation records | 5 years | Demonstrates correct category selection; protects against back-tax assessments |
| ABL and Ingresos Brutos payment receipts | 5 years | Proof of local tax compliance; deductible expenses under Régimen General |
Argentina's tax environment is complex and changes frequently. Working with a local certified accountant (contador público) registered with ARCA is strongly recommended for STR hosts.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Argentine tax law changes frequently — always verify current rates, thresholds and deadlines with ARCA, AGIP, and a qualified Argentine contador público before filing.
- ARCA (Agencia de Recaudación y Control Aduanero) — arca.gob.ar — Official Argentine national tax authority (formerly AFIP); source for Ganancias, IVA, and Monotributo rules.
- AGIP (Administración Gubernamental de Ingresos Públicos) — agip.gob.ar — Buenos Aires City revenue agency; administers Ingresos Brutos and ABL.
- Buenos Aires City Law 6,255 — ENTUR registration — Establishes mandatory registration for STR operators in CABA; cited by Hostaway (2026) and thelatinvestor.com (2026).
- PwC Worldwide Tax Summaries — Argentina Corporate Deductions (taxsummaries.pwc.com) — Source for Argentine depreciation rules: buildings 2% p.a., machinery/furniture 10 years straight-line.
- Expatfocus — Argentina Property Taxes (expatfocus.com, 2026) — Source for ABL rates (0.5%–1.5% of fiscal value), stamp duty rates, and capital gains tax overview.
- Hostaway — Airbnb Rules in Argentina: Complete 2026 Compliance Guide (hostaway.com, 2026) — Source for ENTUR registration requirement, ARCA tax registration, and Law 6,255 details.
- The Latinvestor — Buying and Renting Out in Buenos Aires (thelatinvestor.com, 2026) — Source for Law 6,255 reference, building consorcio restrictions, and general STR market context.
- Property in Buenos Aires — Airbnb & STR Guide (propertyinbuenosaires.com) — Source for ENTUR registration requirement, management cost ranges, and operational context.
Questions
Frequently Asked Questions: Buenos Aires STR Taxes
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