Argentina capital gains tax calculator
Argentina taxes gains inside the Impuesto a las Ganancias. Article 98 puts securities, fund units and crypto at 5% in pesos without an adjustment clause and 15% in foreign currency; article 99 puts real estate at 15% on the IPC-updated gain.
Work out the cedular tax on a share, CEDEAR, crypto or property disposal from your dates and costs. Enter sales by hand or import your broker CSVs, and the calculator splits multi-parcel sales under FIFO, applies the article 98 currency branches and the article 99 property rule, and charges the pre-2018 ITI on the price where it applies. Everything stays in your browser.
Rates current as of 2026-09-18, from ARCA’s impuesto cedular pages.
Current rules
The rates behind the number
The cedular rates by year
| Tax year | Article 98: pesos, no adjustment clause | Article 98: foreign currency or clause, and foreign-source | Article 99: real estate | Pre-2018 property (Ley 23.905 ITI) |
|---|---|---|---|---|
| 2021 | 5% | 15% | 15% | 1.5% of the price |
| 2022 | 5% | 15% | 15% | 1.5% of the price |
| 2023 | 5% | 15% | 15% | 1.5% of the price |
| 2024 | 5% | 15% | 15% | 1.5% of the price |
| 2025 | 5% | 15% | 15% | 1.5% of the price |
| 2026 | 5% | 15% | 15% | 1.5% of the price |
| 2027 (planning) | 5% | 15% | 15% | 1.5% of the price |
Rules and exemptions
| Rule | Value |
|---|---|
| Listed shares and CEDEARs, fund units (FCI), unlisted shares and stakes, crypto | Article 98: 5% in pesos without an adjustment clause, 15% in foreign currency or with a clause |
| Foreign-source gains | 15% in every case |
| Real estate acquired from 1 January 2018 | Article 99: 15% on the price less the IPC-updated cost and related expenses |
| The permanent family home (casa habitacion) | Exempt under article 20 inciso o); no minimum ownership or residence period |
| Property acquired up to 31 December 2017 | Ley 23.905 ITI at 1.5% of the sale price, outside the cedular rule |
| Losses | Specific to each schedule: same year plus the five following years, same nature only |
| Article 100 special deduction | Allowed against the cedular base; set and apportioned each period, so enter your own figure |
| Results placed by public offering (obligaciones negociables, titulos publicos, FCI units, financial trusts) | Exempt under the Income Tax Law |
| Other personal valuables | Outside the cedular schedules; a passive individual's sale is not taxed absent habitual trading |
Tables come from the source records retrieved 2026-09-18; each links back to the authority page above. The article 98 split has stood since Ley 27.541 reset it and ARCA lists no later amending law, so the 2027 row is a planning assumption.
Questions
Argentina capital gains questions
How much is capital gains tax in Argentina?
Argentina has no stand-alone capital gains tax: gains run inside the Impuesto a las Ganancias. Under article 98 of the law, securities, fund units and digital currencies pay 5% where the disposal is settled in pesos without an adjustment clause and 15% where it is settled in foreign currency or with a clause, with foreign-source gains always at 15%. Real estate acquired from 1 January 2018 pays 15% on the price less the IPC-updated acquisition cost and related expenses.
What is the cedular tax?
The impuesto cedular is the group of separate, definitive schedules that Ley 27.430 added to the Income Tax Law for fiscal years from 1 January 2018: article 98 for securities, fund units and digital currencies, and article 99 for real estate. Because they are separate from the article 94 salary scale, a cedular gain never stacks on your other income.
How do losses work?
Cedular losses are specific: a crypto loss offsets only crypto gains, a real-estate loss only real-estate gains, and a foreign-source loss only same-nature foreign-source gains. The offset runs in the year the loss arose plus the five following years. This calculator never nets one schedule's loss against another's gain.
What is the capital gains tax in Argentina?
The 2026 record for a resident individual outside business activity. Argentina has no stand-alone capital gains tax: gains run inside the Impuesto a las Ganancias, and the cedular schedules of Ley 27.430 (in force for fiscal years from 1 January 2018) put securities, digital assets and real estate into separate taxes. ARCA's cedular scope page lists the covered disposals: article 98, acciones, valores representativos, certificados de deposito de acciones y demas valores, cuotas y participaciones sociales, monedas digitales, titulos, bonos y demas valores; article 99, enajenacion y transferencia de derechos sobre inmuebles. Source: https://arca.gob.ar/impuesto-cedular/definiciones/alcance.asp
How does article 98 split the rate?
The article 98 split, quoted from ARCA: a resident individual's disposal is taxed at 5% 'segun se trate de la enajenacion de criptoactivos/monedas digitales en pesos y sin clausula de ajuste - inciso a)-' and at 15% otherwise, that is 'de una operacion de venta en moneda extranjera, resultando de aplicacion el inciso b)'. ARCA's simplified-procedure page states the same two buckets for valores: 'el total del rendimiento o resultado bruto por titular en moneda nacional, sin descontar gastos ni deduccion especial (alicuota del 5%)' and 'el total del rendimiento o resultado bruto por titular en moneda nacional con clausula de ajuste o moneda extranjera, sin descontar gastos ni deduccion especial (alicuota del 15%)'. A foreign-source gain is 15% in every case. Sources: https://arca.gob.ar/economia-digital/criptoactivos/impuesto-a-las-ganancias.asp and https://arca.gob.ar/impuesto-cedular/definiciones/procedimiento-simplificado.asp
How is real estate taxed?
Real estate (article 99, cited by ARCA's own guide): 'Alicuota del 15% para la enajenacion y transferencia de derechos sobre inmuebles. La ganancia bruta se determinara deduciendo del precio de venta el costo de adquisicion actualizado por el IPC. En caso de corresponder, se deduciran tambien las amortizaciones que se hubieren computado. Podran computarse los gastos (comisiones, honorarios, impuestos, tasas, etc.) directa e indirectamente relacionados. No resulta aplicable la deduccion especial regulada en el Art. 90.6. Los quebrantos generados por estas operaciones tendran el tratamiento de especificos de acuerdo a lo dispuesto en el Art. 19.' The casa habitacion is exempt (article 20, inciso o, of the law; Decreto 976/2018 article 5 defines it as the taxpayer's vivienda unica, familiar y de ocupacion permanente, with no minimum ownership or residence period). Real estate acquired up to 31 December 2017 stays outside the cedular rule and, where applicable, bears the Impuesto a la Transferencia de Inmuebles of Ley 23.905. Sources: https://www.argentina.gob.ar/sites/default/files/ig_-_inmuebles.pdf and https://serviciosweb.arca.gob.ar/genericos/guiasPasoPaso/VerGuia.aspx?id=307
How is crypto taxed in Argentina?
Digital assets: ARCA states the disposal result 'constituyen ganancias alcanzadas por el impuesto'; for a resident individual it is a renta de segunda categoria taxed under article 98 with the 5% or 15% split above, and 'se admite el computo de la deduccion especial que preve el articulo 100, ademas de los costos de adquisicion y gastos directa o indirectamente relacionados con las ganancias obtenidas'. Unrealised appreciation while merely holding is not taxed for an individual outside business activity. Source: https://arca.gob.ar/economia-digital/criptoactivos/impuesto-a-las-ganancias.asp
How do capital losses carry forward?
Losses are specific (quebrantos especificos): ARCA states a crypto loss 'solo podra ser compensado con ganancias futuras que provengan del mismo tipo de operaciones (enajenacion de criptoactivos/monedas digitales)', that a foreign-source loss offsets only same-nature foreign-source gains, and that the offset runs 'en el mismo ano fiscal en el que se experimento la perdida, o en los 5 anos siguientes'. Real-estate losses are specific under article 19 (ARCA's guide). Security losses follow the same specific-nature netting. Sources: https://arca.gob.ar/economia-digital/criptoactivos/impuesto-a-las-ganancias.asp and https://www.argentina.gob.ar/sites/default/files/ig_-_inmuebles.pdf
Are any gains exempt?
Exemptions: ARCA notes that income or results from obligaciones negociables, titulos publicos, cuotapartes de fondos comunes de inversion and contratos de fideicomisos financieros are exempt 'siempre que estos sean colocados por oferta publica'. The public-offering and regulated-market conditions of the Income Tax Law can also exempt shares and securities, but the exemption is instrument- and transaction-specific and must not be inferred from an exchange listing alone. Source: https://arca.gob.ar/impuesto-cedular/definiciones/alcance.asp
When is the cedular return filed and paid?
The FY2026 cedular result is determined and paid through the annual return (Resolucion General 4468/2019), presented in 2027; ARCA publishes the exact presentation and payment dates per CUIT termination each year and they change annually, so no universal date is fixed here. The current published schedule (FY2025 income) sets the determination return for 22 September 2026 and the balance payment for 27 July 2026, inclusive. A taxpayer not registered in the tax whose financial rents do not exceed $200,000 in the period may use the simplified VEP form F.2121 (Resolucion General 4488/2019). Sources: https://www.arca.gob.ar/gananciasYBienes/ganancias/personas-humanas-sucesiones-indivisas/declaracion-jurada/determinativa/vencimientos.asp, https://arca.gob.ar/impuesto-cedular/definiciones/procedimiento-simplificado.asp and https://arca.gob.ar/impuesto-cedular/ayuda/normativa.asp