AR · S 34°36′ · W 58°23′

Argentina

Argentina can suit operating, sales, and service entities serving its domestic and Southern Cone markets. An S.A. may be foreign-owned, but registry, tax, and foreign-exchange matters need local coordination.

AR

A local vehicle for Southern Cone market entry.

Corporation (Sociedad Anónima, S.A.)

Talk to an advisor
01Key facts · 关键信息

Key points on one page.

Tax
Progressive corporate income tax of 25%–35%; dividends generally face 7% withholding, plus provincial turnover tax.
Shareholders and directors
Usually 2 shareholders; a sole shareholder uses an SAU, and a board majority needs Argentine domicile.
Share capital
Minimum ARS 30,000,000; at least 25% of cash capital is paid at registration.
Local requirements
A registered address is required; a foreign corporate shareholder registers under Section 123 and appoints a representative.
Annual maintenance
File annual financial statements and complete corporate income tax and monthly VAT filings.
Incorporation timeline
Approx. 4–8 weeks; foreign-document formalities, translations, and registration can extend this.
Public disclosure
Registry data are accessible; UBOs must be declared, while access depends on the record type.

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (7)›
  1. 01Ley General de Sociedades No. 19.550 (consolidated text)
  2. 02IGJ General Resolutions 2026
  3. 03Dentons: New simplified regime for foreign companies
  4. 04PwC Worldwide Tax Summaries: Argentina corporate taxes on income
  5. 05PwC Worldwide Tax Summaries: Argentina other taxes and tax administration
  6. 06IGJ: Beneficiario final
  7. 07IGJ: Digital financial-statement filing

02 · Advantages

Why Argentina

  • 01A local operating vehicle for Argentine and Southern Cone customers
  • 02Foreign ownership is permitted, and 2026 reforms simplified foreign-company registration
  • 03Qualifying exports can receive zero-rated VAT treatment and seek input-VAT recovery
Best forArgentine local operationsSouthern Cone sales and servicesExport-oriented trading

03 · Requirements

Formation requirements

  • Company name: must include “Sociedad Anónima” or “S.A.”
  • Foreign corporate shareholder: register under Section 123; documents usually need authentication or apostille and Spanish translation
  • Sector licences: regulated activities such as finance and insurance need separate authorisation

04 · Compliance

Annual compliance

  • File annual financial statements with the registry (CABA uses digital filing)
  • File corporate income tax by fiscal year; VAT is generally filed monthly
  • Submit a UBO declaration with the first registrable filing of each calendar year

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

Incorporate a
Argentina company.

Share your use case and shareholding. An advisor will confirm feasibility and provide an itemized quote.

Services required (select all that apply)