Argentina Business Registration Guide 2026

Overview — Choosing a Business Structure

Argentina has multiple business entity types, each with different capital requirements, liability structures, and administrative burdens. The choice depends on the nature of the business, number of shareholders, capital requirements, and tax planning. The main structures available to foreign and domestic investors are: Sociedad Anónima (SA), Sociedad de Responsabilidad Limitada (SRL), Sociedad por Acciones Simplificada (SAS), and for smaller operations, the Monotributo regime for individuals. All companies must register with the Inspección General de Justicia (IGJ) at the federal level or the equivalent provincial registries (Dirección de Personas Jurídicas) depending on the province.

Sociedad Anónima (SA) — Minimum ARS 100,000

The SA (corporation) is the most common structure for medium to large businesses, particularly those seeking foreign investment or planning to issue shares. Key features:

• Minimum capital: ARS 100,000 (~USD 280 as of 2026), fully subscribed and at least 25% paid in at incorporation
• Shareholders: Minimum 2 shareholders (individuals or legal entities), no maximum. No requirement for Argentine residency, but at least one director must be resident in Argentina
• Management: Board of Directors (at least 1 director, typically 3 for public companies). Directors may be foreign nationals but must have an Argentine CUIT and tax ID
• Statutory audit: Required if capital exceeds ARS 100 million or if certain revenue thresholds are met (approximately ARS 500 million+ annual revenue). Otherwise, the SA may be exempt from the statutory audit requirement
• Incorporation process: Draft bylaws (estatuto social), notarize, file with IGJ (or provincial registry), publish in the Boletín Oficial (Official Gazette), obtain CUIT, and register for IVA and other taxes. The process takes 30-90 days
• Liability: Shareholders' liability is limited to their capital contributions

Sociedad de Responsabilidad Limitada (SRL) — Minimum ARS 50,000

The SRL (limited liability company) is the most popular structure for small to medium businesses, especially family-owned enterprises. Key features:

• Minimum capital: ARS 50,000 (~USD 140 as of 2026), fully subscribed and paid in at incorporation
• Members: Minimum 2, maximum 50 members (socios). Members may be individuals or legal entities
• Management: One or more managers (gerentes), who must be individuals (not legal entities). Managers may be foreign nationals but must have a local tax ID and be resident in Argentina
• Capital contributions: Divided into cuotas (quotas), not shares. Transfer of quotas requires the consent of the majority of members (usually 75%), unless the bylaws provide otherwise
• Incorporation process: Public deed (escritura pública) or private instrument with notarized signatures, file with IGJ or provincial registry, publish in the Boletín Oficial, obtain CUIT, and register for IVA. The process takes 20-60 days
• Liability: Members' liability is limited to their capital contributions, except for labor and social security obligations, where managers may have personal liability

Sociedad por Acciones Simplificada (SAS) — Simplified Online Registration

The SAS (Simplified Joint-Stock Company) was introduced in 2017 (Law 27,349) as a streamlined alternative to the SA and SRL, designed for entrepreneurs and startups. Key features:

• Minimum capital: No minimum capital requirement (2+ shares of ARS 1 each, or higher as determined by the founders)
• Shareholders: 1 to 50 shareholders (can be a single-person company unlike SA/SRL which require 2+)
• Management: One or more administrators (may be shareholders or third parties). No board of directors required
• Online registration: Fully digital registration through the SAS platform (www.sas.gob.ar) with AFIP/ARCA. The process takes 24-72 hours (fastest of all structures)
• Capital contributions: May be in cash, in-kind, or through future work/services (labor contributions are allowed, which is unique to SAS)
• Statutory audit: Exempt from mandatory statutory audit regardless of size (simplified accounting requirements)
• Liability: Shareholders' liability is limited to their capital contributions

The SAS is the preferred structure for tech startups, foreign entrepreneurs, and small businesses due to its speed, simplicity, and single-shareholder flexibility. However, SAS companies may face certain restrictions (e.g., cannot be listed on the stock exchange, cannot engage in certain regulated activities such as banking or insurance).

CUIT (Clave Única de Identificación Tributaria) Registration

The CUIT (Unique Tax Identification Code) is the primary tax identifier for all individuals and legal entities in Argentina. Registration steps:

• For companies: After incorporation (IGJ registration), the company must apply for a CUIT through AFIP/ARCA (Form F.420/J or online through the AFIP portal)
• For individuals: Foreign individuals need a CUIT to engage in economic activities, buy/sell property, invest, or work in Argentina. Registration is done online or at an AFIP/ARCA office with a passport and proof of address
• CUIL (Clave Única de Identificación Laboral): The CUIL is the social security identifier for employees, obtained through ANSES. It is distinct from the CUIT, though the number is based on the DNI (national ID)
• Processing time: 1-5 business days for individuals, 5-15 business days for companies

IVA (VAT) Registration

Most businesses must register for IVA (Impuesto al Valor Agregado) with AFIP/ARCA. Key points:

• Registration: Through the AFIP/ARCA portal (Servicio "Registro Tributario" or "Sistema Registral"). The company or individual must have a CUIT first
• Standard rate: 21% on most goods and services
• Reduced rate: 10.5% on certain goods (food, medicine, transportation, books, construction, etc.)
• Exempt activities: Healthcare, education, financial services (interest), exports (0%, with refund of input VAT), books, certain cultural activities
• Filing frequency: Monthly (Form F.731), due by the 18th of the following month. Annual reconciliation may be required for certain taxpayers
• IVA responsibility: Registered IVA taxpayers must charge IVA on sales (débito fiscal) and may credit IVA paid on purchases (crédito fiscal). The net difference is paid to or refunded by AFIP/ARCA

Monotributo — Simplified Regime for Small Taxpayers

The Monotributo is a simplified tax regime that combines income tax (Ganancias), VAT (IVA), and social security contributions into a single fixed monthly payment. It is available to individuals and sole proprietors who meet the following criteria (2026):

• Annual revenue limit: Up to approximately ARS 25-30 million (~USD 70,000-85,000), depending on the category (A through K)
• Activity type: Must not be a professional regulated by a professional council (e.g., lawyers, accountants, doctors, engineers generally cannot use Monotributo; they must use the autónomo regime)
• Electricity consumption: Maximum 20,000 kWh per year (for commercial premises)
• Rental expenses: Maximum ARS 2 million per year (for commercial premises)
• No employees (for lower categories): Categories A through D allow no employees. Categories E through K allow up to 5-7 employees
• Monthly payment: ARS 12,000-80,000/month depending on category (includes pension contribution, obra social, Ganancias, and IVA)

The Monotributo is popular among freelancers, small shop owners, and self-employed individuals because of its simplicity and low compliance burden. However, it does not generate VAT credits for clients (who cannot deduct input IVA), which can be a disadvantage when dealing with larger businesses registered in the general IVA regime.

Additional Registrations

Depending on the business activity, additional registrations may be required:

• Ingresos Brutos (Gross Receipts Tax): Provincial tax, registered at the provincial tax authority (ARBA in Buenos Aires Province, AGIP in CABA, etc.). Rates vary by province and activity, typically 1-5% of gross revenue
• Employee registration: Register employees with AFIP/ARCA (Form F.931/SIRADIG), ANSES, and obra social. Obtain a CUIL for each employee
• ART (Work Risk Insurance): Contract an ART insurance company for all employees (mandatory)
• Fondo de Cese Laboral (for construction): Specific to the construction industry, managed by the UOCRA union
• Specific industry registrations: Many regulated industries require additional permits: ANMAT for food/pharma, BCRA for financial services, CNV for capital markets, SSN for insurance, etc.

FAQs

Can a foreigner own 100% of an Argentine company?

Yes, foreigners can own 100% of an Argentine SA, SRL, or SAS. There are no restrictions on foreign ownership for most business activities (exceptions: media, airlines, nuclear energy, border-area real estate, and certain strategic sectors). The SAS is particularly foreign-friendly because it allows single-shareholder ownership. Foreign shareholders need a CUIT and may need to appoint a legal representative in Argentina.

How long does it take to register a company in Argentina?

Registration times vary by structure: SAS (24-72 hours online), SRL (20-60 days), SA (30-90 days). The SAS is the fastest option. Delays occur primarily at the IGJ or provincial registry level and in obtaining the CUIT from AFIP/ARCA. Using a gestoría (professional management firm) can accelerate the process.

What is the minimum capital requirement for a SAS?

The SAS has no minimum capital requirement (zero capital is not permitted, but ARS 1,000 is acceptable). The capital is divided into shares with a nominal value set by the founders. Capital can be contributed in cash, in-kind, or through future services (labor contributions). There are no requirements to pay in a percentage at incorporation (unlike the SA, which requires 25% paid in).

Do I need a local director or manager for my company?

Yes, at least one director (for SA) or manager (for SRL/SAS) must be resident in Argentina. This person can be a foreign national with Argentine residency. The director/manager must have an Argentine CUIT and DNI (or temporary ID). For SAS, the administrator must be an individual (not a legal entity) and must have an Argentine tax domicile.

Can I switch from Monotributo to the general regime?

Yes, you must switch from Monotributo to the general regime (responsable inscripto) when your annual revenue exceeds the Monotributo threshold (~ARS 25-30 million for 2026), when you employ more than the allowed number of employees, or when you engage in an activity excluded from Monotributo (e.g., regulated professions). The switch requires re-registration with AFIP/ARCA as a general regime taxpayer, which triggers IVA registration (if not already held as a Monotributista with IVA exemption) and full accounting requirements.

Disclaimer

This guide provides general information about business registration in Argentina for 2026. Corporate laws, registration procedures, capital requirements, and tax regimes are subject to change. The information presented reflects published IGJ, AFIP/ARCA, and Ministry of Economy data and may not reflect individual circumstances or provincial variations. Always consult with a qualified Argentine corporate lawyer or contador público for advice specific to your business structure and registration needs. InvestmentKit does not provide legal or corporate advice.