Who can buy

Buying Land in Argentina as a Non-Resident Foreigner: What Changes

By Nico F. · Updated October 12, 2026 · Leer esta nota en español

General information, not legal, immigration or tax advice. Rules, exchange rates and prices change and every case has its own details. Before you pay, sign or apply for residency, check the current rules with an Argentine notary (escribano), lawyer or accountant.

Quick answer You do not need to be a resident to buy urban land in Argentina. What changes is the paperwork: the buyer needs a tax ID (CUIT), which a non-resident obtains through a representative with an address in Argentina, and the notary may ask for proof of where the funds come from. After you buy, an owner who lives abroad pays the provincial property tax and the personal assets tax (bienes personales), which in these cases is paid through a substitute taxpayer.

Can a non-resident buy land in Argentina?

Yes. Residency is not a requirement to buy urban land. The restrictions apply to rural land, to the border security zone and to land with water. See whether a foreigner can buy land in Argentina.

Documents a non-resident buyer needs

• Tax ID (CUIT). This is the tax identification number that the property registry requires to record the deed. A non-resident applies for it through a representative with an Argentine address. See how to get a CUIT as a foreigner.
• Power of attorney. If you cannot travel, you can sign the deed through an attorney-in-fact, using a power of attorney granted before a notary or a consul. See the deed, step by step (in Spanish).
• Proof of the source of funds. For larger transactions, and depending on the client's risk level, the notary (escribano) asks for documents showing where the funds come from. The jurisdiction the funds come from is one of the risk factors the notary evaluates, so a buyer with funds abroad may have to provide more supporting documents. Ask the notary which documents are required before you transfer anything.

How to pay for land in Argentina from abroad

The price is agreed in one currency and paid as set out in the deed. Central Bank rules mainly regulate buying foreign currency and sending funds out of the country. A non-resident needs the Central Bank's prior approval to repatriate investments and to buy foreign currency, except for listed cases (consolidated rules "Exterior y Cambios", section 3.13.1). The proceeds of selling a lot are not among those listed cases. This matters when you want to take the proceeds of a future sale out of the country. How to bring in and document the funds should be confirmed with your bank and the notary before you transfer.

Taxes you pay as an owner

• Provincial property tax. You pay it like any other owner, according to the province where the lot is located.
• Personal assets tax (bienes personales). For assets owned by people who do not live in Argentina, the law provides that whoever holds or manages the asset in Argentina pays as a substitute taxpayer, as a single and final payment. The rate set by law is 0.50% of the asset's value on December 31, and it doubles in certain presumed cases, for example when the property is held through a foreign company and is unused or used for rental, recreation or vacation. The rate in force has to be confirmed every year. If nobody in Argentina holds or administers the lot, ask a local tax adviser who has to file for it.
• Capital gains tax when you sell. For sales and transfers of rights made on or after January 1, 2026, individuals and undivided estates, resident in Argentina or abroad, are exempt from the cedular income tax (previously 15%) on the sale of real estate located in the country, under Law 27.802 and Decree 406/2026 (art. 2), when the sale falls under article 99 of the income tax law. A seller who sells as a business may fall outside that, and the notary confirms it. The ITI (a real estate transfer tax) was repealed by Law 27.743 on July 8, 2024.

Your home country's tax and reporting rules are outside this page; ask a tax adviser there.

Residency and the exceptions for rural land

For rural land, residency does count: if Ley 26.737 applies (its validity is disputed), foreign individuals with ten years of continuous, permanent and proven residence, or five years plus Argentine children, or five years married to an Argentine, are outside its limits (art. 4). Residency is proven with a certificate from the National Directorate of Migration (Dirección Nacional de Migraciones). The residency categories were changed by DNU 366/2025 (an emergency decree), which requires proof of sufficient financial means for permanent residency. In June 2026 two federal chambers (appeals courts) challenged the decree's citizenship rules in naturalization cases. The Civil and Commercial Federal Chamber declared it unconstitutional on June 18 and the National Electoral Chamber declared it null on June 30, and the Government said it would appeal. Both cases were about how citizenship is granted; neither is reported to have ruled on the residency requirements. For the land-law limits themselves, see the rural land law and foreigners.

Steps before you transfer any money

1. Verify the title and the survey plan (see the verification guide, in Spanish).
2. Sign a purchase agreement (boleto) with a certified date (fecha cierta) and the form of payment written in it.
3. Ask the notary for a quote that includes the costs of the deed.
4. Confirm with the originating bank and with the notary how the transfer is made and which documents are required.

See also: paying for land from abroad, buying in your name or through a company, property taxes on land, land scams and red flags.

See also: building a house on a lot in Patagonia, land prices in Patagonia.

See also: power of attorney from abroad, the border security zone, the title search (informe de dominio).

See also: buying a house or an apartment in Argentina, the blue dollar and exchanging money, the expat guide to Argentina.

Sources

• Law 23.966 (personal assets tax), art. 26: ARCA, Argentina's tax agency (in Spanish)
• Decree 406/2026 (capital gains on the sale of real estate): Official Gazette, June 1, 2026 (in Spanish)
• Summary of UIF rules for notaries, 2026: Colegio de Escribanos (notaries' association) (in Spanish)
• June 2026 court rulings on DNU 366/2025: Chequeado (in Spanish)
• Central Bank, consolidated rules "Exterior y Cambios": bcra.gob.ar (in Spanish)
• DNU 366/2025 (immigration): argentina.gob.ar (in Spanish)
• ARCA General Resolution 5803/2025, art. 8 (substitute taxpayer): argentina.gob.ar (in Spanish)
• Repeal of the ITI: Colegio de Escribanos, July 8, 2024 (in Spanish)