Argentina Company Formation & Entity Choice
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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This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ar-company-formation on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ar-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.
