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The ABL changes: these are the scales for the April 2025 increases - La Nacion Propiedades
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Cambia el ABL: estas son las escalas para los aumentos de abril 2025
Con el cuarto mes del año comenzaron los incrementos en el impuesto inmobiliario de la ciudad de Buenos Aires
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April 07, 2025
With the fourth month of the year, the increases in the property tax of the city of Buenos Aires began.
The ABL of the City of Buenos Aires began with the increases planned for 2025.Shutterstock
This year, the city of Buenos Aires introduced changes to the tax system , through the Government Administration of Public Revenue ( AGIP ), to establish the Lighting, Sweeping and Cleaning (ABL) rate , which is the rate that taxes all properties located in the city.
These modifications, which include changes to the Tax Code and the Tariff Law , were approved by the Buenos Aires Legislature on December 13. Thus, updates were agreed upon based on inflation and an additional percentage that will be determined by the geographic area where the property is located.
However, during the first three months of the year, the amounts were not updated due to a delay in the legislative process to approve the Buenos Aires budget, which directly impacted administrative delays and the delivery of bills with the updated amounts.
Thus, the tax increase began to be updated in April , and will be reflected in installments 4, 5, and 6. These increases will be adjusted according to the new scheme, which combines increases based on inflation and the zone in which the property is located. This tax is due annually, and payment is divided into 12 monthly installments .
The properties will be divided into three geographic zones : Zone I (south): 2% increase ; Zone II (center and west): 3% increase ; and Zone III (north): 4% increase .
In addition, in order to cushion the increases, bonuses were established based on the property's valuation :
- Properties with a VFH of less than or equal to $26.6 million : the increase will not exceed 20% compared to the December 2024 tax. This measure would benefit 1,076,914 properties, equivalent to 54% of the total.
- Properties with a VFH between $26.6 million and $38 million : The increase will be limited to 35% compared to the annualized December 2024 tax. This benefit will apply to 13% of the properties (257,391 properties).
- Properties with a gross value of more than $38 million : the update will follow the inflation index exclusively. This represents approximately 670,000 items.
The City Government argued that these modifications seek to redistribute the tax burden more equitably , ensuring that increases are proportional to the value of the property.
The ABL is composed of two concepts : one corresponds to the rate for lighting, sweeping and cleaning services, maintenance and conservation of drains , while the other part consists of the property tax, also known as real estate tax.
Rents: Who pays the ABL on new contracts?
A question many taxpayers ask is: What happens in the case of rental properties ? Who should pay the ABL: the owner or the tenant ?As of December 29, 2023, the Decree of Necessity and Urgency (DNU) presented by President Javier Milei repealed the rental law , approved in July 2020, and its subsequent update of October 2023. Therefore, as of that date, contracts began to be closed under contractual freedom and governed by the Civil and Commercial Code .
In the case of property taxes, the owner typically pays the property tax ; the amount depends on the property valuation and the jurisdiction. The ABL , on the other hand, is usually paid by the tenant , as it is a fee for public lighting, street sweeping, and urban cleaning services.
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