The Argentina evolving business landscape and a straight-forwarded legal framework make 2025 an increasingly opportune year to launch a business. Whether you’re setting up a branch or forming a new entity, understanding the process—from simplified registration rules to legal structures and essential compliance—is a really important step for any business starter. Here’s how.
Understanding New Registration Rules for Foreign Companies
From November 1 of 2024, foreign business companies benefit from a simplified registration process under IGJ General Resolution 15/2024. The business requirements now primarily include:
- Certificate of good standing (issued within six months).
- Articles of association.
- Board resolution authorizing the subsidiary/branch (Castro Sammartino, 2024).
These reforms remove redundant paperwork, like prior proof of economic activity and eliminate the need for investment plans upon formation (Castro Sammartino, 2024).
Choose the Legal Structure
Foreigners have several business entity types to choose from, each with distinct requirements:
- SRL (Sociedad de Responsabilidad Limitada – Limited Liability Company):
- Requires 2–50 shareholders.
- No set minimum capital, but 25% must be paid on incorporation.
- Directors need CUIT (tax ID) and at least one must reside in Argentina (VePapu, 2025; Tetra Consultants, 2025).
- SA (Sociedad Anónima – Corporation):
- Minimum capital of ARS 100,000 (approximately USD 108-111 at the official exchange rate) (25% upfront).
- Board of at least two directors, with a majority resident directors (Crystal Tax, 2025; Tetra Consultants, 2025).
- SAS (Sociedad por Acciones Simplificada – Simplified Joint Stock Company):
- Lean structure; can have just one shareholder.
- Minimal capital requirement (approximately USD 18-20 at the official exchange rate).
- One resident director required (Tetra Consultants, 2025).
- Branch: Allows foreign parent companies to operate via a local representative (Crystal Tax, 2025).
- Sole proprietorship: Easiest for individuals; simply register for CUIT with AFIP (Tetra Consultants, 2025).
Argentina’s Foreign Investment Law (Law 21,382) aims for 100% foreign ownership. (PwC, 2025; Deloitte, 2025).
Step-by-Step Incorporation Process
- Name Reservation: Through the Inspección General de Justicia (IGJ) and the fee (Tetra Consultants, 2025).
- Draft Bylaws: Prepare the company bylaws in Spanish; these must be notarized locally or remotely (Tetra Consultants, 2025; Crystal Tax, 2025).
- Deposit Initial Capital: Typically 25% of the declared capital must be deposited at a local bank (Tetra Consultants, 2025).
- Register with IGJ: Submit all required documents and the notarized bylaws to the IGJ (Tetra Consultants, 2025).
- Obtain CUIT from AFIP: Register your new entity with the Administración Federal de Ingresos Públicos (AFIP) for tax purposes (Tetra Consultants, 2025; BizLatinHub, 2025).
- Register for Social Security and Labor: If you plan on hiring employees, register with the relevant social security and labor authorities (Tetra Consultants, 2025).
- Open a Local Bank Account: Establish a corporate bank account for all operational transactions (Tetra Consultants, 2025).
Overall registration timelines range from 4 to 12 weeks, depending on the complexity of the entity and efficiency of document processing (Tetra Consultants, 2025).
Compliance & Costs
Minimum Capital: SRLs have no minimum (but a 25% deposit), while SAs start from ARS 100,000 (~USD 108-111), and SAS require minimal capital (~USD 18-20) (Crystal Tax, 2025; Tetra Consultants, 2025).
Corporate Tax: Argentina applies a progressive corporate tax rate ranging from 25–35% (Kreston Global, 2025).
(Note: The Large Investment Incentive Regime (RIGI), which could offer a 25% rate for investments over USD 200 million, is currently proposed legislation under discussion in the Argentine Congress and is not yet enacted law as of June 2025. Its eventual form and benefits are subject to legislative approval.)
Annual Obligations: Business entities must fulfill annual obligations including Annual General Meetings (AGM), submission of financial statements, Ultimate Beneficial Owner (UBO) registry updates, and compliance with foreign exchange regulations for any potential profit repatriation filings (BizLatinHub, 2025; Crystal Tax, 2025).
Ongoing Compliance: Beyond annual filings, businesses must ensure ongoing compliance with data protection laws, anti-corruption regulations, local accounting standards, and authorizations related to currency exchange and profit repatriation (BizLatinHub, 2025; Crystal Tax, 2025; Kreston Global, 2025).
Market & Operational Considerations
- Free Trade Zones: Leverage Free Trade Zones (e.g., Tierra del Fuego) to potentially benefit from VAT and customs exemptions on certain activities (BizLatinHub, 2025).
- Inflation and FX Reforms: Ongoing high inflation and frequent changes in foreign exchange regulations (such as new authorizations to display USD prices) significantly impact contracts, invoicing, and receipts. Staying current with these reforms is paramount (Bloomberg, 2025; Reuters, 2025).
Local Advice & Legal Support
- Bilingual Legal and Notary Services: These are essential for document authentication, contract drafting, and ensuring full compliance with local laws (YB Case, 2025).
- Qualified CPA: Hire a Certified Public Accountant (CPA) familiar with AFIP regulations, provincial taxes, and Argentine accounting standards (BizLatinHub, 2025).
- Full-Service Firms: Engaging firms like BizLatinHub, Tetra Consultants, or Crystal Tax for full-service setup can be invaluable, especially for navigating complex banking procedures and CUIT processing for foreigners (BizLatinHub, 2025; Tetra Consultants, 2025).
Should I Start A Business in Argentina in 2025?
Starting a business in Argentina in 2025 is now more accessible than ever thanks to ongoing deregulation efforts, relatively low capital thresholds, and increasingly clear legal frameworks. Let us help: Book a call with one of our guides or request our Step-by-Step Setup Checklist to get started confidently.
Top Resources for Starting a Business in Argentina
AFIP
Federal Administration of Public Revenues. Tax ID (CUIT) and fiscal requirements.
IGJ
General Justice Inspectorate. Company registration and bylaws filings.
Ministry of Production
Business development policies, incentives and free trade zone information.
Invest Argentina
Official portal for foreign investors. Guidance on opportunities and regulations.
Buenos Aires Stock Exchange
Capital markets overview and resources for businesses raising funds in Argentina.
