Tax Planning
Exemption for Rental Income of Primary Residence in Argentina: How It Affects You
From 2026, Argentina allows exemption of gains from home rentals or transfers for a primary residence—review criteria and examples to see if you qualify.
By NomadicTax Research Team • 5-8 min read • August 11, 2026
## What’s New?
Under **Decreto Nº 406/2026**, Argentina has amended the Ley del Impuesto a las Ganancias starting for fiscal periods **from 1 January 2026 onwards**. It **exempts rental income** (or lease income, subletting, or related services and furniture) derived from property used as a **primary residence (casa-habitación)** from being taxed under "Ganancias" if certain conditions are met. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/dcp/DEC_C_000406_2026_05_29?utm_source=openai))
This exemption applies to: gains from renting out your own residence, or subletting unit if it serves as a permanent family home; also transfers (sales or assignment of rights) for such properties. The regulation clarifies what qualifies as vivienda única familiar, uso permanente, and the nature of locador/locatario or sublocatario. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/dcp/DEC_C_000406_2026_05_29?utm_source=openai))
## Who Benefits and Conditions to Meet
You will qualify for the exemption if:
- You are **persona humana** or sucesión indivisa, resident in Argentina (or abroad but property is in Argentina). ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/dcp/DEC_C_000406_2026_05_29?utm_source=openai))
- The property is exclusively used as your **family home and permanent residence**, not rented for tourism, not used for commercial purposes beyond being a home. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/dcp/DEC_C_000406_2026_05_29?utm_source=openai))
- If you are a tenant or subtenant, the residence must be your housing location. If you own the property and rent it out for your use, similarly apply. These rules distinguish between locador (landlord) treatment. ([biblioteca.afip.gob.ar](https://biblioteca.afip.gob.ar/dcp/DEC_C_000406_2026_05_29?utm_source=openai))
## Examples
- Maria owns a house in Buenos Aires and rents it to her extended family who live there permanently. She uses the income for property maintenance: such rental income is exempt under the new rule.
- Jorge sublets part of his apartment while he’s living abroad, but the primary occupant (his sister) treats it as her permanent home: this may still be exempt if all conditions are met.
- A property rented via short-term platforms (e.g. Airbnb) would likely **not** qualify, because usage is not permanent residence and commercial in nature.
## Practical Advice
- Maintain clear evidence of the property’s use: utility bills, registration, postal address consistent with occupancy.
- If you sublease, ensure the subtenant is using the space exclusively as residence, permanently. Written agreements may help.
- Document furniture, services included, associated rents to confirm what portion of income is rental vs services.
## Broader Effects
- This measure reduces tax burden on many Argentines who derive modest rental income from their home residencies.
- Property owners previously subject to "Ganancias" on rentals may adjust tax planning accordingly—either reducing tax or reallocating lease strategies.
- It signals a broader trend for Latin American tax systems carving out exemptions for residential/small-scale housing in recognition of social housing objectives.
**Bottom line:** If you're a homeowner or tenant in Argentina receiving rents from a primary home setup, you may now be exempt from income tax on those gains—provided you carefully meet the definitions and maintain proper documentation.