Restrictions on foreign ownership of land – No restrictions, however, you need to get a CDI (Tax ID) number from the government prior to buying.
Real estate agent fees – 3% in Buenos Aires; 4% in the rest of the country. Commission is split between the buyer and the seller.
Attorney fees – See Notary fees.
Notary fees – (escribano) 1% to 2% paid by the buyer.
Registration fees – Usually around 0.20% of the property value.
Transfer tax/Stamp duty – Transfer tax of 1.5% paid by the seller (does not apply if seller buys another home within 12 months). Stamp duty of 2.5% to 4% levied by the province that can be split between the buyer and the seller. Stamp duty is zero in Buenos Aires for residential properties
Capital gains tax –15% (basis adjusted for inflation)
Rental income tax – Withheld by tenant (or rental manager) at a rate of 24.50% on 60% of gross rental income, effectively 14.70% on gross rental income. Alternatively, you can elect to file a tax return base on actual income and expenses paying a rate of 35% as a non-resident.
Property tax – progressive rate from 0.25% to 0.75%
Bank financing – Non-resident foreigners aren’t likely to get financing