Opening a company in Argentina: locals, foreigners, freelancers and digital nomads

At a glance: S.A.S. or S.R.L. with almost no minimum capital (two minimum wages, about 350 euros, for an S.A.S.), registered with the IGJ or a provincial registry in one to four weeks, corporate tax 25 to 35 percent in bands, 21 percent IVA from the first peso outside the monotributo flat regime, 180-day digital nomad permit. Legal forms. Sole trader (empresa unipersonal). Simplified company (Sociedad por Acciones Simplificada, S.A.S.): one or more shareholders, minimum capital two minimum wages (about ARS 700,000, roughly 350 euros), 25 percent paid in. Limited company (Sociedad de Responsabilidad Limitada, S.R.L.): 2 to 50 partners, no statutory minimum, 25 percent paid at incorporation. Public company (Sociedad Anónima, S.A.): minimum capital ARS 30,000,000 (about 15,000 euros). Registration. Buenos Aires City companies register with the Inspección General de Justicia (IGJ) online, others with the provincial registry. An S.A.S. is filed online and approved in days to two weeks; an S.R.L. or S.A. needs a notarial deed, a Boletín Oficial notice and the registry fee, two to six weeks. Then the CUIT and tax registrations from ARCA. Notary, publication and registry fees about 300 to 900 euros; total excluding capital roughly 800 to 3,000 euros with a lawyer or accountant. Taxes 2026. Corporate income tax in three inflation-indexed bands: 25 percent on taxable profit up to roughly ARS 100 million (about 50,000 euros), 30 percent on the next band and 35 percent above roughly ten times that amount. Dividends 7 percent withholding for resident individuals and foreign shareholders. IVA 21 percent (10.5 reduced, 27 on utilities) from the first peso. Top personal rate 35 percent; non-residents taxed on Argentine-source income only. Add provincial gross turnover tax (Ingresos Brutos) of 1 to 5 percent. Freelancers and the self-employed. Freelancers get a CUIT from ARCA and choose the monotributo flat regime or the general regime. Monotributo 2026: categories A to K, one monthly payment covering income tax, IVA, pension and health cover, turnover caps from about ARS 9 million to about ARS 100 million a year (roughly 4,500 to 50,000 euros), monthly payment from about ARS 40,000 (about 20 euros). General regime: 35 percent top income tax plus IVA, Ingresos Brutos and autónomos pension contributions of about ARS 40,000 to 90,000 a month. Foreigners. 100 percent foreign ownership in nearly every sector; limits apply to rural land, border-zone property, broadcasting and domestic aviation. A majority of S.A. directors and at least one S.A.S. administrator or S.R.L. manager must be resident in Argentina; foreign shareholders need a CDI or CUIT. The Dirección Nacional de Migraciones grants temporary residence to investors with a documented productive investment; Mercosur citizens get two-year residence on citizenship alone. Banks insist on a CUIT, a local address and generally the signatory in person. Branch of a foreign company. A branch (sucursal) registers under article 118 of the Companies Law with the IGJ or the provincial registry: apostilled and translated parent documents, board resolution and a legal representative resident in Argentina; no minimum assigned capital. Taxed in the same 25 to 35 percent bands on Argentine-source income, and remitted profits bear the 7 percent dividend tax. Representative offices have no formal category, so most groups pick an S.R.L. or S.A.S. subsidiary. Digital nomads. Yes: transitory residence for digital nomads (Residencia Transitoria para Nómades Digitales, since 2022) for nationals of visa-free countries working remotely for employers or clients outside Argentina; 180 days, extendable once for another 180, applied for online through RADEX before arrival; no published income minimum; no dependants; tourists otherwise get 90 days. Tax residence starts only after twelve months of stay, so a nomad stays outside Argentine income tax except on local-source income. Changed recently. AFIP replaced by ARCA (October 2024); IGJ reinstated the S.A.S. fast track and raised the S.A. minimum capital to ARS 30,000,000 (2024); Ley Bases created the RIGI regime with 25 percent tax for projects above 200 million dollars (July 2024); foreign-exchange controls lifted for individuals (April 2025); monotributo caps re-indexed in February and August 2025 and 2026; migration decree tightened citizenship and residence rules (May 2025). Figures checked October 2026 from the IGJ, ARCA, the Dirección Nacional de Migraciones and PwC and local law-firm summaries; thresholds and fees change yearly. Confirm with a licensed adviser in Argentina before you file.