Dec 5 (Reuters) - Procter & Gamble said on Tuesday that it would record up to $2.5 billion in charges over two fiscal years related to writing down the value of its Gillette business and the restructuring of certain markets.

The consumer goods giant said it would take a $1.3 billion non-cash impairment charge before tax in the current quarter ending Dec. 31 on its Gillette business, which it acquired in 2005.

The company said it was restructuring its business in Argentina and Nigeria as it deals with difficult macroeconomic conditions. The charges will be between $1 billion and $1.5 billion after tax, P&G said.

P&G blamed a stronger U.S. dollar for the charges.

Total charges will be between $2 billion and $2.5 billion after tax, the company said, and will be recognized in fiscal years 2024 and 2025.

The company said it was looking to divest its fabric and home care business in Argentina and turn Nigeria into an import-only market. (Reporting by Juveria Tabassum)