OpenAccountants/Argentina/Argentina Company Formation & Entity Choice

Argentina Company Formation & Entity Choice

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: company formation & entity choice for Argentina (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Authored by Maria Valeria Benvenuti

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Argentina, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporation (SA)

Sociedad Anónima — capital divided into shares; suited to larger businesses; subject to fuller corporate governance and oversightGeneral Companies Law (Ley General de Sociedades, Ley 19.550)

Limited liability company (SRL)

Sociedad de Responsabilidad Limitada — capital divided into quotas held by up to 50 partners; the most common SME vehicleGeneral Companies Law (Ley General de Sociedades, Ley 19.550)

Simplified joint-stock company (SAS)

Sociedad por Acciones Simplificada — a streamlined, digitally-incorporated vehicle introduced for faster, lower-cost setupEntrepreneurs' Support Law (Ley de Apoyo al Capital Emprendedor, Ley 27.349)

Minimum capital — SA

Statutory minimum of ARS 100,000 (periodically updated by decree) ARS ((approx — confirm current decreed minimum))General Companies Law (Ley General de Sociedades, Ley 19.550), art. 186

Minimum capital — SRL

No fixed statutory minimum; capital must be adequate (commensurate) for the company's intended activityGeneral Companies Law (Ley General de Sociedades, Ley 19.550)

Capital pay-in requirement

Cash contributions must be at least 25% paid in at incorporation, with the balance paid within two years (in-kind contributions paid in full)General Companies Law (Ley General de Sociedades, Ley 19.550), art. 149/187

Registration body

Inspección General de Justicia (IGJ) in the City of Buenos Aires, or the relevant provincial public-registry (Registro Público) elsewhereGeneral Companies Law (Ley General de Sociedades, Ley 19.550); IGJ regulations

Core incorporation steps

Reserve name; execute bylaws (by public deed for SA/SRL); deposit initial capital; register with IGJ/provincial registry; obtain CUIT and register with ARCA; register for provincial turnover tax and with the employer/social-security systemGeneral Companies Law (Ley General de Sociedades, Ley 19.550); ARCA registration rules

Incorporation timeline

Roughly 30–60 days for a standard SA/SRL via IGJ; an SAS can be faster (often a few days to weeks where the digital process is available) ((approx — confirm current IGJ processing times))IGJ regulations (Resoluciones Generales IGJ)

Core annual compliance

Prepare and file annual financial statements, hold the shareholders'/partners' meeting, file annual income-tax and (where applicable) wealth-tax returns, file monthly VAT and payroll (F.931) returns, and pay provincial turnover taxGeneral Companies Law (Ley General de Sociedades, Ley 19.550); Income Tax Law (Ley 20.628)

Foreign shareholders / directors

Foreign individuals/entities may own Argentine companies; a foreign shareholder entity generally must register with the IGJ, and at least one director with a local domicile/representation is typically required ((approx — confirm current local-director and IGJ registration requirements))General Companies Law (Ley General de Sociedades, Ley 19.550), arts. 118/123

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The full Guide

Entity types and incorporation

Corporation (SA) — Sociedad Anónima — capital divided into shares; suited to larger businesses; subject to fuller corporate governance and oversight (General Companies Law (Ley General de Sociedades, Ley 19.550))
Limited liability company (SRL) — Sociedad de Responsabilidad Limitada — capital divided into quotas held by up to 50 partners; the most common SME vehicle (General Companies Law (Ley General de Sociedades, Ley 19.550))
Simplified joint-stock company (SAS) — Sociedad por Acciones Simplificada — a streamlined, digitally-incorporated vehicle introduced for faster, lower-cost setup (Entrepreneurs' Support Law (Ley de Apoyo al Capital Emprendedor, Ley 27.349))
Minimum capital — SA — Statutory minimum of ARS 100,000 (periodically updated by decree) ARS ((approx — confirm current decreed minimum)) ARS (approx — confirm current decreed minimum) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 186)
Minimum capital — SRL — No fixed statutory minimum; capital must be adequate (commensurate) for the company's intended activity (General Companies Law (Ley General de Sociedades, Ley 19.550))
Capital pay-in requirement — Cash contributions must be at least 25% paid in at incorporation, with the balance paid within two years (in-kind contributions paid in full) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 149/187)
Registration body — Inspección General de Justicia (IGJ) in the City of Buenos Aires, or the relevant provincial public-registry (Registro Público) elsewhere (General Companies Law (Ley General de Sociedades, Ley 19.550); IGJ regulations)
Core incorporation steps — Reserve name; execute bylaws (by public deed for SA/SRL); deposit initial capital; register with IGJ/provincial registry; obtain CUIT and register with ARCA; register for provincial turnover tax and with the employer/social-security system (General Companies Law (Ley General de Sociedades, Ley 19.550); ARCA registration rules)
Incorporation timeline — Roughly 30–60 days for a standard SA/SRL via IGJ; an SAS can be faster (often a few days to weeks where the digital process is available) ((approx — confirm current IGJ processing times)) (approx — confirm current IGJ processing times) (IGJ regulations (Resoluciones Generales IGJ))
Core annual compliance — Prepare and file annual financial statements, hold the shareholders'/partners' meeting, file annual income-tax and (where applicable) wealth-tax returns, file monthly VAT and payroll (F.931) returns, and pay provincial turnover tax (General Companies Law (Ley General de Sociedades, Ley 19.550); Income Tax Law (Ley 20.628))
Foreign shareholders / directors — Foreign individuals/entities may own Argentine companies; a foreign shareholder entity generally must register with the IGJ, and at least one director with a local domicile/representation is typically required ((approx — confirm current local-director and IGJ registration requirements)) (approx — confirm current local-director and IGJ registration requirements) (General Companies Law (Ley General de Sociedades, Ley 19.550), arts. 118/123)

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Entity types and incorporation

Corporation (SA) — Sociedad Anónima — capital divided into shares; suited to larger businesses; subject to fuller corporate governance and oversight (General Companies Law (Ley General de Sociedades, Ley 19.550))

Limited liability company (SRL) — Sociedad de Responsabilidad Limitada — capital divided into quotas held by up to 50 partners; the most common SME vehicle (General Companies Law (Ley General de Sociedades, Ley 19.550))

Simplified joint-stock company (SAS) — Sociedad por Acciones Simplificada — a streamlined, digitally-incorporated vehicle introduced for faster, lower-cost setup (Entrepreneurs' Support Law (Ley de Apoyo al Capital Emprendedor, Ley 27.349))

Minimum capital — SA — Statutory minimum of ARS 100,000 (periodically updated by decree) ARS ((approx — confirm current decreed minimum)) ARS (approx — confirm current decreed minimum) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 186)

Minimum capital — SRL — No fixed statutory minimum; capital must be adequate (commensurate) for the company's intended activity (General Companies Law (Ley General de Sociedades, Ley 19.550))

Capital pay-in requirement — Cash contributions must be at least 25% paid in at incorporation, with the balance paid within two years (in-kind contributions paid in full) (General Companies Law (Ley General de Sociedades, Ley 19.550), art. 149/187)

Registration body — Inspección General de Justicia (IGJ) in the City of Buenos Aires, or the relevant provincial public-registry (Registro Público) elsewhere (General Companies Law (Ley General de Sociedades, Ley 19.550); IGJ regulations)

Core incorporation steps — Reserve name; execute bylaws (by public deed for SA/SRL); deposit initial capital; register with IGJ/provincial registry; obtain CUIT and register with ARCA; register for provincial turnover tax and with the employer/social-security system (General Companies Law (Ley General de Sociedades, Ley 19.550); ARCA registration rules)

Incorporation timeline — Roughly 30–60 days for a standard SA/SRL via IGJ; an SAS can be faster (often a few days to weeks where the digital process is available) ((approx — confirm current IGJ processing times)) (approx — confirm current IGJ processing times) (IGJ regulations (Resoluciones Generales IGJ))

Core annual compliance — Prepare and file annual financial statements, hold the shareholders'/partners' meeting, file annual income-tax and (where applicable) wealth-tax returns, file monthly VAT and payroll (F.931) returns, and pay provincial turnover tax (General Companies Law (Ley General de Sociedades, Ley 19.550); Income Tax Law (Ley 20.628))

Foreign shareholders / directors — Foreign individuals/entities may own Argentine companies; a foreign shareholder entity generally must register with the IGJ, and at least one director with a local domicile/representation is typically required ((approx — confirm current local-director and IGJ registration requirements)) (approx — confirm current local-director and IGJ registration requirements) (General Companies Law (Ley General de Sociedades, Ley 19.550), arts. 118/123)