How to Set Up a Company in Argentina (2026): 10 Steps

To set up a company in Argentina in 2026, most foreign founders choose a Sociedad por Acciones Simplificada (SAS), a Sociedad de Responsabilidad Limitada (S.R.L.) or a Sociedad Anónima (S.A.). Foreigners can generally own 100% of the company. Foreign partners and administrators first get an Argentine tax number (CUIT), foreign corporate shareholders register with the companies registry, and the bylaws are filed with the Inspección General de Justicia (IGJ) in Buenos Aires City or with the registry of the province where the company is based. The company then obtains its CUIT from ARCA (the federal tax agency that replaced AFIP), registers for national and provincial taxes and opens a bank account. Timelines depend on your documents and on the bank. Contact us for a quote. Want Easyco to handle it? See our company registration in Argentina service.

Still comparing structures? See the types of companies in Argentina.

Argentina has spent 2024 to 2026 cutting red tape. The tax agency was renamed ARCA in late 2024, the minimum capital of an S.A. was updated, and in 2026 the Buenos Aires City registry simplified both incorporations and the registration of foreign shareholders. This guide reflects those changes. The rules below follow the IGJ, which covers companies domiciled in Buenos Aires City (CABA), where most foreign-owned companies are set up. Provinces such as Buenos Aires Province (DPPJ) or Córdoba have their own registries and procedures.

How to set up a company in Argentina: 10 steps

1. Choose the company type

• SAS (Sociedad por Acciones Simplificada). One or more shareholders, individuals or companies. Minimum capital of two monthly minimum wages (Ley 27.349, art. 40). In CABA it is incorporated online through the TAD platform and can use a model statute. At least one administrator must have their real domicile in Argentina.

• S.R.L. (Sociedad de Responsabilidad Limitada). Two to 50 partners, capital divided into quotas, no legal minimum capital. The absolute majority of managers (gerentes) must have their real domicile in Argentina. It suits closely held companies and joint ventures.

• S.A. (Sociedad Anónima). Minimum capital of ARS 30,000,000 (Decreto 209/2024). It can have a single shareholder as an S.A.U. (sociedad anónima unipersonal), which must pay in its capital in full and is subject to permanent state supervision. The absolute majority of directors must have their real domicile in Argentina (Ley 19.550, art. 256). It suits larger companies and companies that plan to bring in investors.

• Branch of a foreign company. Registered under article 118 of the General Companies Law, with a local legal representative. It is not a separate legal entity, so the parent company remains liable.

Except for the S.A.U., at least 25% of the capital must be paid in at incorporation and the rest within two years.

2. Choose where the company will be domiciled

The registry depends on the company’s legal domicile. In Buenos Aires City it is the IGJ; elsewhere it is the provincial registry, which may have different forms, fees and requirements. The company also needs a physical registered address (sede social) in that jurisdiction. Since September 2026, an IGJ company can also declare an email address as its electronic domicile, but this does not replace the physical one. See registered office address in Argentina.

3. Get a CUIT for foreign partners and administrators

Foreign individuals who will be partners or administrators need an Argentine tax number. Non-residents request their CUIT from ARCA through a representative or authorized third party domiciled in Argentina, with Form 460 F/PD and a passport. Non-resident directors must also register as self-employed contributors (autónomos) and give a special domicile in Argentina. Learn more about the tax ID in Argentina.

4. Register foreign corporate shareholders

A foreign company that will hold shares or quotas must register with the registry under article 123 of the General Companies Law, appointing a local representative and filing beneficial-owner and politically exposed person (PEP) declarations. In CABA, IGJ General Resolution 4/2026 created a simplified, unified regime for these registrations and allows them to be filed together with the incorporation of the local company.

5. Prepare and legalize the documents

You’ll need passports for individual partners and administrators. Corporate shareholders need a certificate of good standing (no older than six months for IGJ), their bylaws, the board resolution approving the investment and the appointment of the local representative. Documents issued abroad must be apostilled, and anything not in Spanish needs a translation by a sworn public translator. Partners don’t have to travel: they can act through a power of attorney, apostilled if signed abroad. Easyco can provide legal representation in Argentina.

6. Reserve the company name

The IGJ lets you reserve up to three names for 30 days and grants the first one available. The name must include the company type (for example “S.A.”, “S.R.L.” or “S.A.S.”).

7. Draft and sign the bylaws

The bylaws set out the name, domicile, purpose, capital, administrators, fiscal year and the rules for meetings, transfers and liquidation. Since IGJ General Resolution 11/2026 (in force 23 September 2026), the purpose can be described by sector or category without listing every activity, and an SAS can simply state “any lawful activity”. Administrators’ PEP status and the required guarantee can also be recorded in the bylaws themselves. An S.A. and an S.R.L. are usually formed by public deed before a notary; an SAS can use a private document with certified or digital signatures.

8. Pay in the capital and file with the registry

In CABA, the capital contribution can now be proved through a deposit or transfer to any bank, a notary’s statement, the system’s own record for digital incorporations or, when the amount to pay in does not exceed two minimum wages, a sworn statement that the funds were used for incorporation costs. The filing is made online through the TAD platform. IGJ no longer requires a professional prequalification opinion to incorporate (for an SAS with its own, non-model statute IGJ has not yet clarified this), although it is still needed for later filings. An S.A. and an S.R.L. must publish a notice of incorporation in the Boletín Oficial.

9. Get the company CUIT and register for taxes

After registration, the company obtains its CUIT from ARCA (for an SAS in CABA it can be generated during the IGJ process), sets up its electronic tax domicile and registers for VAT (21% standard rate) and corporate income tax, and as an employer if it will hire. It must also register for the provincial gross revenue tax (Ingresos Brutos) and keep its corporate and accounting books, which can be digital. See accounting and tax outsourcing in Argentina.

10. Open the bank account and plan your foreign exchange

With the CUIT, bylaws and beneficial-owner information, the company can apply for a corporate account in pesos and, at most banks, in US dollars. Approval belongs to the bank. Since April 2025, companies can buy foreign currency to pay dividends to non-resident shareholders out of audited profits from fiscal years starting on or after 1 January 2025 (BCRA Communication “A” 8226). Earlier profits follow other rules. See opening a corporate bank account in Argentina.

Taxes after incorporation

• Corporate income tax: a progressive scale of 25%, 30% and 35% on net taxable income. For fiscal years starting in 2026, the 25% rate applies up to ARS 133,514,185.74 of taxable income and the 35% rate above ARS 1,335,141,857.38 (ARCA).
• Dividends: 7% withholding on dividends paid to individuals and foreign shareholders, subject to tax treaties.
• VAT: 21% standard rate, with reduced and increased rates for some goods and services, filed monthly.
• Ingresos Brutos: a provincial tax on gross revenue; rates vary by province and activity.
• Employers: social security contributions and occupational risk insurance (ART). Labor rules changed with the Labor Modernization Law (Ley 27.802), published on 6 March 2026, and parts of it are still being litigated. See payroll outsourcing in Argentina.

How long does it take?

It depends mainly on how quickly the foreign documents are apostilled and translated, whether there are foreign corporate shareholders to register, any observations from the registry, and the bank’s approval process. Easyco confirms a plan once we’ve reviewed your structure. Contact us for a quote.

Frequently asked questions

Can a foreigner own 100% of a company in Argentina?

Generally yes. Foreign individuals and companies can own all the shares or quotas. An S.R.L. needs at least two partners, while an SAS or an S.A.U. can have a single shareholder.

Does the company need a resident administrator?

Yes. An SAS needs at least one administrator with real domicile in Argentina, and in an S.A. or S.R.L. the absolute majority of directors or managers must live in Argentina. Shareholders do not need to be resident.

Do I need to travel to Argentina?

Not usually. Partners can act through a power of attorney, apostilled if signed abroad. A bank may ask for additional verification of the signatories.

What is the minimum capital?

For an S.A., ARS 30,000,000. For an SAS, two monthly minimum wages (the minimum wage is ARS 391,200 from 1 October 2026). An S.R.L. has no legal minimum. At least 25% of cash contributions is paid in at incorporation (100% for an S.A.U.).

What is ARCA?

ARCA (Agencia de Recaudación y Control Aduanero) is the federal tax and customs agency that replaced AFIP in 2024. It issues the CUIT.

Get help from Easyco

Easyco handles company formation, tax, accounting, payroll and legal representation in Argentina. See our Argentina setup service or contact us for a quote.