Starting a business in
🇦🇷Argentina
Checked November 4, 2026 · How we score
Corporate tax
35%
Top income tax
35%
Setup from
$1,500
all-in, first year
Time to form
20 days
visit usually needed
Taxes in Argentina
| Corporate income tax | 35% Progressive 25% / 30% / 35% by taxable profit bracket (brackets indexed annually). The Knowledge Economy regime and the RIGI regime for large investments (from USD 200M) offer reduced rates and stability guarantees. Provincial turnover tax (Ingresos Brutos, typically 1%–5% of revenue) and the debit/credit tax apply. |
|---|---|
| Personal income tax (top) | 35% Progressive rates up to 35% on worldwide income for residents; foreign-source income of non-residents is not taxed. Employees pay about 17% social security. |
| Tax system | Worldwide income |
| Capital gains tax | 15%15% on gains from shares and securities for residents; 5% on peso-denominated instruments. Real property sale taxed at 15% (or transfer tax of 1.5% for pre-2018 assets). |
| Dividend withholding (non-residents) | 7% |
| VAT / GST | 21% |
| Social security | IVA 21% (10.5% reduced). Employer contributions about 18%–24% of payroll. Dividends distributed are subject to 7% WHT; the 'Impuesto PAIS' on FX purchases expired in December 2024. |
Forming a company in Argentina
| Usual entity | S.A.S. (Sociedad por Acciones Simplificada) or S.R.L. |
|---|---|
| Minimum capital | None |
| Setup cost (all-in) | $1,500–$4,000 |
| Annual running cost | $3,000–$8,000 |
| Time to incorporate | 20 days |
| Form remotely as a foreigner | No |
| Local director required | Yes |
| Local address required | Yes |
| Owners on public register | No |
| Statutory audit for small companies | No |
| Business banking for non-residents | Hard |
Residency and visas
Mercosur citizens get temporary residency easily; others use the digital nomad visa (6 months, extendable to 1 year, about US$2,500 monthly income), rentista or investor residence. Argentinian citizenship is available after two years of residency with relatively quick processing.
| Digital nomad visa | Digital Nomad Visa (Visa Nómade Digital), $2,500/month income |
|---|---|
| Golden visa | No |
| Ease of residency for founders | 2/5 (1 = easiest) |
Special tax regimes
RIGI (Large Investment Incentive Regime)
Approved projects investing US$200M+ get a 25% corporate rate, accelerated depreciation, FX freedom and 30-year stability.
Knowledge Economy Law
Software and technology service exporters may access reduced income tax rates and payroll contribution credits, subject to registration and annual conditions.
Digital Nomad Visa
Six-month visa, extendable up to 12 months, for remote workers earning roughly US$2,500 a month.
Pros and cons
Why founders pick Argentina
- Highly skilled, English-proficient tech talent at low cost
- Easy citizenship path after two years of residency
- Improving economic liberalisation since 2024
- Digital nomad visa and relatively simple tourist entry
Watch out for
- High inflation, peso volatility and a history of capital controls
- Provincial turnover taxes and complex compliance
- Resident administrator needed; banking and FX access are difficult
- Frequent tax rule changes
Best for: Companies serving the Argentine and Mercosur markets · Software exporters using Knowledge Economy benefits · Remote workers benefiting from a weak peso and low costs
Argentina: common questions
What is the corporate tax rate in Argentina?
It is progressive: 25% on lower profits, 30% on mid-range and 35% above the top bracket, with brackets indexed annually. Dividends carry a further 7% withholding, and provincial turnover tax adds 1%–5% of revenue.
Can a foreigner open a company in Argentina?
Yes, but practically you need a local representative. An S.A.S. can be incorporated online, but at least one administrator must be resident in Argentina, and you need a CUIT tax ID and a local registered address. Opening a bank account usually requires an in-person visit.
Does Argentina have a digital nomad visa?
Yes. The digital nomad visa allows remote workers earning roughly US$2,500 monthly to stay six months, extendable to one year. Check the Dirección Nacional de Migraciones for current thresholds, since requirements have been updated.
Are there currency controls in Argentina?
Since April 2025 individuals can buy foreign currency freely, but some restrictions remain for companies, notably on dividend payments from profits before 2025 and some imports. Rules have changed repeatedly, so confirm with a local bank or lawyer before moving funds.
Is Argentina a tax haven?
No. Argentina taxes residents on worldwide income at up to 35% and is not a low-tax jurisdiction. Its appeal is the local market, low talent costs and its easy citizenship route.
Sources
- ARCA (Agencia de Recaudación y Control Aduanero)
- Dirección Nacional de Migraciones
- PwC Worldwide Tax Summaries: Argentina
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Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.