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Argentina company registration for foreign owners

Company Incorporation Guide

Argentina company registration for foreign owners

Applicable country/region: AR - Argentina

Published: Updated:
  • Written by our advisory team
  • Argentina rules and requirements
  • Checked against official sources

Guide overview

The order of decisions, from formation to yearly filings

Argentina company registration means forming a company under the General Companies Law, or an SAS under its own statute, and entering it in the public registry (Registro Público) of its domicile. The Inspección General de Justicia (IGJ) keeps that registry for the City of Buenos Aires; companies domiciled in a province use the provincial one. The path runs from the legal form, and whether foreign owners may hold all of it, through the papers issued abroad and what they must show about a foreign partner, to the local conditions the law fixes and those practice adds, then the tax registrations a new company triggers. After registration come the books, a bank account and the yearly cycle.

Choosing a legal form for Argentina company registration

COMPANY TYPES

Choosing a legal form for Argentina company registration

In a Sociedad de Responsabilidad Limitada (SRL), a limited liability company under the General Companies Law (Ley General de Sociedades 19.550), partners hold quotas (cuotas) and managers run the business. An SAS under Law 27,349 can have one or more members and be formed digitally. An SA needs a minimum share capital, a public deed and a board. With a single shareholder it is an SAU, under permanent state oversight. A branch (sucursal) is the foreign company itself, so the parent answers for its debts. Foreign capital needs no prior approval, though some regulated sectors, such as media, cap foreign ownership; residence rules touch only management. A foreign corporate partner first registers its bylaws under Article 123.

Reading the company types

Rows cover ownership, shareholder and director rules, capital and notes for each company type.

Argentina SRL Basic Information

Ownership:
Private Ownership
Limited Liability:
Positive
Publicly Participates In Capital Market:
Negative

Argentina SRL Shareholder / Director / Secretary Requirements

Requirements For Shareholders:
Minimum two shareholders
Requirements For Directors:
Minimum one director
Legal Representative Not Mandatory:
Negative
Local Directors Not Mandatory:
Negative
Local Secretaries Not Mandatory:
Positive

Argentina SRL Registered Capital Requirement

Minimum Registered Capital Requirement:
No minimum capital requirement.
Capital Injection Not Required:
Negative
Capital Injection Requirement:
Cash contributions are paid in at least 25% at formation and in full within two years; the payment is proved when the registry orders the registration. Contributions in kind are paid in full.

REQUIRED DOCUMENTS

Who stands behind the company, and how foreign papers travel

The IGJ registers nothing without a sworn statement naming the beneficial owners, the people who ultimately own or control the company; a corporate shareholder also proves it exists and who represents it. Documents from abroad carry an apostille from the issuing State, or legalization if that State is outside the Hague Apostille Convention, to which Argentina and, since 7 November 2023, China belong. The Spanish version comes from an Argentine certified public translator (traductor público). Each foreign partner, person or company, needs a Clave Única de Identificación Tributaria (CUIT) before the company can request its own. Individuals abroad apply through a representative in Argentina, and since 2 March 2026 the CUIT has replaced the CDI for natural persons.
Who stands behind the company, and how foreign papers travel

Reading the documents

Rows are document types grouped by who provides them; each entry ends with its process and format.

Legal Entity Shareholders's Required Documents

Power of Attorney:
Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy
Company Bylaw:
The company's articles of association of the holding company; do Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy
Passport:
The passport of the legal representative of the holding company and shareholders holding more than 25% of the shares. Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy
Proof Of Registration / Business License:
The business license of the holding company; Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy

Natural Person Shareholders & Directors's Required Documents

Power of Attorney:
Power of Attorney Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy
Passport:
Shareholder and director passport Spanish translation + Spanish or English notarization + Apostille.
Process: ApostilleFormat: Scan Copy
Local requirements: what the law fixes and what practice adds

REQUIREMENTS AND ESTIMATED COST

Local requirements: what the law fixes and what practice adds

Notices served at the registered office (sede social) bind the company, and its location decides the companies registry. In an SRL the "directors" are the managers (gerentes), and an absolute majority must have their real domicile, meaning habitual residence, in Argentina. A local manager is one practical way to meet that legal minimum; whoever takes the post carries its full liability. Costs vary with the IGJ's ordinary or urgent track, a one-day Boletín Oficial notice and signature certification; the registered office and the local manager are recurring costs. In the City of Buenos Aires the managers' guarantee may take any form, even a sworn undertaking (caución juratoria), and since 23 September 2026 the professional precalification opinion is optional.

Reading the requirements

Base cost is the service and government fees; each requirement shows if it is included and what solving it costs; the estimate adds them up.

Base Cost

Service Fee:
USD 3,925

Requirements

Registered Address: Requires a Argentina address

To register a company in Argentina, a Argentina address is necessary. If you do not have a Argentina address, you can choose the address hosting service provided by TKEG Expat ™ (Belgium).
Included: No · Solution availableEstimated Cost: USD 4,800
Nominee Director: Argentine resident director needed

Argentina requires at least one director to be an Argentine resident. If no Argentine resident serves as a director, you can choose the Nominee Director service provided by TKEG Expat ™ (Belgium).
Included: No · Solution availableEstimated Cost: USD 11,350

Estimated Cost

Estimated Cost:
USD 3,925 – 20,075
Check Eligibility And Calculate Price

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TAX

The first tax registrations, federal and provincial

Registration with the Agencia de Recaudación y Control Aduanero (ARCA), which replaced AFIP, follows the registry filing. Through ARCA's legal-entity service the legal representative requests the company's own CUIT. That number alone registers it for no tax: the company still declares its business activities, signs up for income tax and VAT and keeps a mandatory electronic tax domicile. For many companies the first tax that bites is provincial. Gross receipts tax (Ingresos Brutos) falls on the period's gross revenue, not on profit, and the company registers in the province or City of Buenos Aires where it operates, or under the Convenio Multilateral when it works in several. Corporate income tax is a progressive scale whose brackets are re-indexed yearly.
The first tax registrations, federal and provincial

Reading the tax data

Rows cover corporate income, withholding, value-added and capital gains tax, plus effective rates, for each jurisdiction.

Corporate Income Tax (CIT)

CIT Return Due Date:
The second week of the fifth month after the end of the fiscal year.
CIT Payment Due Date:
Second week of fifth month after the fiscal year ends.
CIT Estimated Payment Due Date:
"Monthly installment payments."

Withholding Tax (WHT)

Resident Withholding Tax (Dividend/Interest/Royalty):
0 or 7 / 6 / 6
Non-Resident Withholding Tax (Dividend/Interest/Royalty):
7 / 15.05 or 35 / 21 or 28

Value-Added Tax (VAT)

General VAT Rate:
21
Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

General Capital Gain Tax Rate:
Subject to the standard corporate income tax rate (25%–35%).

Effective Tax Rate (ETR)

Composite Effective Average Tax Rate:
28%
Composite Effective Marginal Tax Rate:
21%

Conclusion

Running the company once it is registered

Before trading, the books are rubricated by the public registry under the Civil and Commercial Code, unless the company keeps digital records. The corporate bank account is a separate approval that follows registration, since the bank records the company's registration, CUIT, administrators and beneficial owners. The yearly cycle fills the months after year-end: the partners approve the financial statements, which reach ARCA with an independent public accountant's report by the last day of the sixth month. Buying currency to pay dividends to shareholders abroad requires audited statements and the latest External Assets and Liabilities Survey filed with the Banco Central de la República Argentina (BCRA). Plan any capital contribution and later remittance with the bank before money moves.

About Argentina
Jurisdiction Overview

About Argentina

Argentina offers a range of business advantages, especially for companies seeking to enter the Latin American market. Argentina's business environment, tax policies, and strategic location provide favorable investment opportunities for domestic and foreign companies.

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