Argentina doesn't require a local director or legal representative for most corporate structures, a genuine outlier compared to most of the countries in this series, and following recent deregulation, a Buenos Aires SAS can now register 100% digitally in as little as 24 hours. Here's what it takes to start a business in Argentina in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Monotributo. A simplified tax regime for freelancers and solo entrepreneurs that avoids forming a company entirely, from around $20 a month.
- SAS (Sociedad por Acciones Simplificada). Introduced in 2017 specifically to speed up formation, and now the preferred structure for startups and foreign entrepreneurs. One shareholder is enough, and foreigners can be founder, shareholder, and administrator without needing a definitive DNI, a precaria residence plus a CDI tax number is sufficient.
- SRL (Sociedad de Responsabilidad Limitada). A more traditional limited liability structure; at least 25% of subscribed capital must be deposited in Banco de la NaciΓ³n Argentina, and all shareholder signatures must be notarized.
Foreigners can own 100% of any of these, with no nationality requirements for shareholders.
2. Register your business
You draft the instrumento constitutivo (founding document and bylaws), name a legal representative, and file through the IGJ's online portal (TAD) in Buenos Aires. An SAS can register in 24 to 72 hours digitally, or 1 to 3 weeks more broadly; SRL and SA formation typically takes 4 to 10 weeks. Minimum SAS capital is tied to a statutory formula based on roughly two minimum wages (historically around $650, though this benchmark shifts with inflation, so confirm the current figure before filing). Total formation costs run roughly $300 to 800 for an SAS and $800 to 2,000 for an SRL. Once the company exists, you register it with ARCA (Argentina's tax authority, formerly AFIP) for a company CUIT.
3. Check licenses and permits
Argentina doesn't issue a single national business license. What you need depends on your industry; certain regulated activities carry their own permits on top of standard IGJ and ARCA registration.
4. Understand Argentine taxes
Corporate income tax is progressive across three brackets: 25% on the first ARS 7 million of taxable income, 30% up to ARS 70 million, and 35% above that, with brackets adjusted periodically for inflation, so treat these peso figures as a snapshot rather than a fixed number. Most foreign-invested SRLs and SAs end up in the 30% or 35% brackets in practice. Combined with a 7% dividend withholding tax, the effective rate on distributed profits reaches roughly 39.5%. VAT (IVA) is 21% standard, with a reduced 10.5% rate for food, medicine, and utilities.
For large capital projects (USD 200 million or more), the RIGI regime offers a flat 25% corporate tax rate with 30-year regulatory stability, and a newer Super RIGI, announced in May 2026, cuts that further to 15% for mega-projects. Neither is typically relevant for a small or solo operation, but worth knowing if you're structuring something larger.
5. Plan around currency controls
Argentina's currency controls (the CEPO cambiario), profit repatriation restrictions, and inflation-adjusted accounting requirements are real operating realities, not footnotes, and they shape how and when you can move money in and out of the country. A monthly accountant (contador) is effectively essential here; Argentina's tax calendar is strict and complex, and fees typically run $100 to 500 a month.
6. Stay compliant
You'll register for IVA, income tax (Ganancias), and provincial Ingresos Brutos (gross receipts tax), plus electronic invoicing and payroll taxes if you hire. IVA is filed monthly or bi-monthly electronically through the ARCA portal.
Argentina business costs at a glance
| Item | Cost |
|---|---|
| Monotributo | From ~$20/month |
| SAS formation, all-in | ~$300 to $800 |
| SRL formation, all-in | ~$800 to $2,000 |
| Corporate tax (first ARS 7M) | 25% |
| Corporate tax (above ARS 70M) | 35% |
| Dividend withholding tax | 7% |
| VAT (IVA), standard rate | 21% |
Frequently asked questions
Does Argentina require a local director to form a company?
No, a genuine outlier in this series. Most corporate structures don't require a local director or legal representative.
How fast can I register an SAS in Argentina?
24 to 72 hours digitally in Buenos Aires following recent deregulation, or 1 to 3 weeks more broadly.
What's the corporate tax rate in Argentina?
Progressive across three brackets: 25% on the first ARS 7 million of taxable income, 30% up to ARS 70 million, and 35% above that.
What's the VAT rate in Argentina?
21% standard (IVA), with a reduced 10.5% rate for food, medicine, and utilities.
Do I need an accountant to run a business in Argentina?
Effectively yes. Argentina's tax calendar is strict and complex, and a monthly contador is considered essential, typically $100 to $500 a month.
Fees and rates above come from IGJ and ARCA as of 2026, and Argentina's peso-denominated figures change frequently with inflation, so double check before you file. None of this is legal or tax advice. Talk to an Argentina-qualified contador or lawyer about your specific situation.