Back

Economic Districts

Share in

The City of Buenos Aires offers a variety of tax benefits for all technology-based, audiovisual, design, arts or sport-related businesses with headquarters in strategic city areas identified as Economic Districts. Learn more about our City’s Economic Districts, their location and how to apply for said benefits.

Businesses relocating in any of the city’s economic districts shall be eligible for:

  • Gross Income Tax Deferral or Exemption 

  • Stamp Tax Exemption 

  • Exemption from Assessment for street lightning, sweeping and cleaning and for pavements and sidewalks (ABL)

  • Demarcation and Construction Rights Exemption Advice to help develop and implement new investment projects

  • Other specific benefits offered by each district

Learn more about each district’s specific benefits:

Technology-based District:

The time limit for the benefits has been extended until the year 2034, both for foreign as well as national capital enterprises: 

  • Gross Income Tax Deferral or Exemption

  • Stamp Tax Exemption

  • Exemption from payment of Assessment for street lightning, sweeping and cleaning, territorial  and for pavements and sidewalks (ABL)

  • Exemption from payment of Real Estate Taxes, and assessment for street lightning, sweeping and cleaning, territorial and for pavements and sidewalks in connection with properties within the Technological District that are either owned or rented and used as personal or family residences by employees of firms that have applied for benefits under the law, Exemption from payment of demarcation and construction rights, CCT, CCA, site inspection, urban solid waste generation fees 

  • Banco Ciudad’s preferential credit facilities for the purchase of property and construction and acquisition of residential units

  • Additionally, educational, academic and training facilities established in the Technological District will be eligible to apply for these benefits

  • “Innovation Scholarship” program for students enrolled in the academic establishments based in the Technological District

  • ICT-related educational and research programs run alongside with universities based in the Technological District

Design District:

The benefits include:  

  • Gross Income Tax Deferral or Exemption, or reduction in  Gross Income taxable base

  • Stamp Tax Exemption

  • Exemption from payment of Assessment for street lightning, sweeping and cleaning, territorial  and for pavements and sidewalks (ABL)

  • Exemption from payment of Real Estate Taxes, and of assessment for street lightning, sweeping and cleaning, and for pavements and sidewalks in connection with properties within the Technological District that are either owned or rented and used as personal or family residences by employees of firms that have applied for benefits under the law

  • Exemption from the payment of demarcation and construction rights, CCT, CCA, site inspection and urban solid urban waste generation fess

  • Banco Ciudad’s preferential credit facilities for the purchase of property and construction and acquisition of residential units

Audiovisual District:

The time limit for the benefits has been extended until the year 2026 for national capital enterprises, and until 2021 for foreign capital enterprises. These include:

  • Gross Income Tax Exemption

  • Exemption from Assessment for street lightning, sweeping and cleaning and for pavements and sidewalks (ABL) 

  • Stamp Tax Exemption regarding any type of audiovisual contract and property transaction

  • Exemption from payment of demarcation and construction rights

  • Banco Ciudad’s preferential credit facilities to be used as working capital, or for the purchase of property, civil works, constructions and refurbishment; for the acquisition of new capital goods

Art District:

The time limit for the benefits has been extended until the year 2026 for national capital enterprises, and until 2021 for foreign capital enterprises. These include:

  • Gross Income Tax Exemption in connection with the the income generated by the activities promoted under the Art District law provisiones

  • Exemption on the Service Tax for Lighting, Sweeping and Cleaning, territorial and of pavements and sidewalks (ABL) 

  • Exemption on the Stamp Tax over onerous contracts directly related to the activities promoted in the Arts District

  • Exemption from payment of demarcation and construction rights payment

  • All developers of construction projects concerning buildings for artistic use in the City of Buenos Aires will be granted a credit equal to 25% of their expended amounts to be applied against Gross Income Tax for the year of investment. This credit will increase to 35% of all amounts invested in refurbishing and revamping buildings protected under cultural heritage laws

Sports District:

The benefits include: 

  • Gross Income Tax 

  • Exemption of the Service Tax for Lighting, Sweeping and Cleaning, territorial and of pavement and sidewalks (ABL)

  • Stamp Tax Exemption

  • Exemption from payment of demarcation and construction tax

  • Banco Ciudad special credit facilities

Do you have any questions?

In case of doubt, complete the following form. We will answer promptly.

*Mandatory fields

Contact us

Do you have any questions or need more information?

Send us an e-mail