For starters, property owners are required to pay an annual tax to the Argentine government regardless of whether the owner resides in the country or has a visa. The onus is on the owner to pay this tax each year, as reminders are not sent out.
Argentine residents are subject to income and wealth taxes as well as social security contributions.
Permanent residents pay taxes on all income both within and outside Argentina. Others who are required to pay income tax are those earning income in Argentina with a local salary, or through dividends, interest, royalties, or rentals. If you are employed by an Argentine company, however, you do not have to file a tax return in the country, as your employer does that automatically. Income tax for rental properties is a flat 21%. Income tax rates are 9% to 35% for residents and 24.5% for nonresidents. There is no inheritance tax in Argentina with the exception of two provinces that levy one. Capital gains tax rates are 0% to 15%, and VAT is 21%.