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Real Estate News ARBA has now enabled property tax payments: when it's due and how to access discounts - La Nacion Propiedades

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ARBA has now enabled property tax payments: when it's due and how to access discounts - La Nacion Propiedades
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March 06, 2025


Starting this Monday, February 24, you can now access the ARBA website and pay your property tax with discounts.



By Maria Josefina Lanzi





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ARBA has enabled property tax payments with discounts of up to 15% until March 11. Ricardo Pristupluk



Starting this Monday, February 24th, property tax bills for buildings and vacant lots are available on the ARBA website. This year, they come with a new feature: the first installment will not increase . In addition, discounts for good taxpayers, annual payments, or those who subscribe to automatic debit are back.

As LA NACION previously reported, starting today, you can access the ARBA website to pay the urban property tax, either by making the annual payment or by paying only the first installment, which is due on March 11. However, since the middle of last week, it has been possible to pay this Buenos Aires Province tax using virtual wallets, payment schedules, and online banking services offered by banks.



A year ago, the bills for the first installment of this tax had already arrived in mid-February. In 2025, payment of the tax was postponed
because negotiations for the 2025 tax law extended until the end of December 2024, and it was ultimately not approved. As a result, in early January, Governor Axel Kicillof signed a decree extending Law 15,479 (the one signed for 2024), that is, extending its validity to 2025.







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Property tax on buildings and vacant lots: the first installment is due on March 11. FreePik





Will the next installments increase?

The urban property tax is levied on all real estate properties, and in the Province, 7,298,887 properties are subject to this tax. It consists of two main branches: urban property (comprising built-up and vacant land, 5,254,335 and 1,735,111 properties respectively) and rural property (309,441). In the case of built-up urban property, five installments are paid throughout the year, although the annual amount can be paid in a single payment before March 11th.

This year, the Province will issue property tax bills without increases in the first installment of 2025: the same amount paid 12 months ago will be paid in 2024. “Today, there is no possibility of a new tax law being passed, at least for now. Therefore, no adjustments will be applied to the first installment, but rather what is established in the extension of the 2024 tax law will be complied with,” ARBA sources assure LA NACION , clarifying that there could only be variations in the event that extensions have been made to the home or constructions have been made on land that was previously vacant.







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The remaining installments (2, 3, 4 and 5) may have increasesauctions.bancociudad.com.ar

The remaining installments (2, 3, 4, and 5), given that the entire 2024 law is being extended, could see an increase. The 2024 tax law, passed in 2023, established that ARBA would have the authority to apply an update coefficient to the property tax installments —in its basic and complementary components—and the motor vehicle tax—on motor vehicles and recreational or sporting vessels. Therefore, we will have to wait and see if this update coefficient is applied to the next installments this year.



What are the tax discounts?

It's worth noting that this year, ARBA reintroduced a system of bonuses and discounts that had been discontinued in 2024:



  • 15% discount: Those who choose to pay annually receive a 10% discount. Additionally, they can access an additional 5% discount if they are taxpayers with no outstanding debts.
  • 10% discount: Those who choose to pay installment by installment can receive a 5% discount if they opt for automatic debit. Additionally, just like those who pay annually, they can add an additional 5% discount if they are taxpayers with no outstanding debts.
  • 5% discount: For those who don't sign up for automatic debit but instead pay monthly but have no outstanding debts, they get a 5% discount. The same applies to those who sign up for automatic debit but have outstanding debts.


Therefore, the question arises: is it worth paying the annual tax amount? ARBA informs LA NACION that, in addition to accessing a 15% discount on the annual payment, to calculate this amount, installment 1 is taken—with no increase compared to 2024—and multiplied by five (for the five annual installments). It is then paid off by 2025, without being affected by any possible adjustments that may apply to those who pay in installments starting with installment 2.

What are the ARBA property tax due dates?

Fee 1 and annual:



  • Property tax on buildings: March 11.
  • Vacant property tax: March 11.
  • Complementary property tax: April 8.


Fee 2:



  • Property tax on buildings: May 8.
  • Vacant property tax: May 8.
  • Complementary property tax: June 12.


Fee 3:



  • Property tax on buildings: June 25.
  • Vacant property tax: June 25.
  • Complementary property tax: September 11.


Fee 4:



  • Property tax on buildings: August 13.
  • Vacant property tax: August 13.
  • Complementary property tax: November 12.


Fee 5:



  • Property tax on buildings: October 9.


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Those who subscribe to automatic debit and decide to settle their tax annually will be able to access a 15% discount. PATRICIO PIDAL/AFV



What happened last year with the property tax?

In 2024, starting with the second installment of the tax, the procedure used to determine the adjustment coefficients generated controversy: between the first installment, which fell due in February, and the second installment, which fell due in April, there was an increase equivalent to 20%. Meanwhile, installments 3 and 4, which fell due in June and August, did not increase. However , the last installment reflected an increase that could have doubled the value of the previous installment and exceeded the accumulated inflation so far this year.



According to the Buenos Aires Tax Collection Agency (ARBA), only 9% of real estate properties were affected by this additional amount, which could not exceed 20% of the total annual tax and represented an increase of up to 100% of the last installment. This additional payment was issued as installment 5, both for those who paid in installments and those who had already paid for the full year. The surcharge was applied—according to tax law—when the taxable base of the urban real estate tax corresponding to the property, or the sum of the taxable base for all properties, exceeded $31,465,000. For the rest of the taxpayers, the installment would have the same value as the previous installments.

ARBA explained that this was not an increase, but rather that the increase in the amount "is equivalent to an additional fee," and based its argument on the Tariff Law, which establishes that the responsible government departments can decide to apply an additional fee to certain goods and services. Therefore, "the amount reflected in fee 5 does not represent a 100% increase over the previous fee, but rather an additional fee added to the latter," the organization stated.


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