Argentina
Argentina: 8 company types, its taxes, banking and business environment, and what it is known for.
Forming a company
Company types in Argentina
The 8 forms a founder can choose here, each with its own figures. Open one for its sources.
What it is known for
Where Argentina is in the world’s top 10 on a measure anyone can check, the best rank first. Only the top is shown; a low rank is never stated.
- World’s1stWorld-leading exports Soya-bean oilcakeOilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oilUS$9.8 bn · 28.0% of world exports of 125 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s1stWorld-leading exports Soya-bean oilSoya-bean oil and its fractions, whether or not refined, but not chemically modifiedUS$6 bn · 44.7% of world exports of 128 exporters · 2024 CEPII BACI, January 2026 release See the top 10
- World’s3rdWorld-leading exports Maize (corn)US$7.6 bn · 15.9% of world exports of 156 exporters · 2024 CEPII BACI, January 2026 release See the top 10
A rank is among everything the source reports for that year, so it moves when the source adds or drops economies. Exports include goods passing through for re-export. Nothing here is a recommendation.
Doing business here
Business accounts
Providers whose own published list of countries names Argentina. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Argentina.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Argentina: where to register, file and check.
Blocs and agreements
The trade arrangements Argentina belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
- Mercosur
- Customs union · since 29 November 1991
Covers goods, services, a common external tariff.
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El presente Tratado estará abierto a la adhesión, mediante negociación, de los demás países miembros de la Asociación Latinoamericana de Integración
- Andean Community
- Associate member
Mercosur States Parties hold associate status from 7 July 2005 (Decision 613).
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La Comunidad Andina, integrada por Bolivia, Colombia, Ecuador y Perú es un organismo internacional líder en integración en el continente
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 30%
- Distributions
- Not in our records
- Audit
- A supervisory body is optional; the instrument of constitution may provide one (art. 53).Official The registry or ministry page as of 2026-10-10
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En el instrumento constitutivo podrá establecerse un órgano de fiscalización, sindicatura o consejo de vigilancia
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Argentina, and when it must register, as the tax authority states it.
- Standard rate
- 21%
A 27% rate applies to sales of gas, electricity and metered water and related supplies when made outside residential use to a registered taxpayer; a rate equal to 50% of the general rate (10.5%) applies to the goods listed in article 28.
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La alícuota del impuesto será del veintiuno por ciento (21 %). Esta alícuota se incrementará al veintisiete por ciento (27%) para las ventas de gas, energía eléctrica y aguas reguladas por medidor
- Other rates
- 27% Sales of gas, electricity and metered water and the other supplies in article 3(e)(4)(5)(6), outside dwellings, to a registered taxpayer or a simplified-regime small taxpayer
- 10.5% Sales, leases and definitive imports of the goods listed in article 28, such as live animals, fresh meat, fresh fruit and vegetables, honey, grains and wheat flour
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La alícuota del impuesto será del veintiuno por ciento (21 %). Esta alícuota se incrementará al veintisiete por ciento (27%) para las ventas de gas, energía eléctrica y aguas reguladas por medidor
- Registration threshold
- No threshold: from the first taxable supply
taxable supplies: article 36 requires every taxpayer in article 4 to register, with no turnover threshold
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Los sujetos pasivos del impuesto mencionados en el artículo 4° deberán inscribirse en la DIRECCION GENERAL IMPOSITIVA en la forma y tiempo que la misma establezca
- A foreign company
- See the note
Digital services supplied over the internet, consumed in Argentina and provided by persons domiciled abroad are within the tax; the ARCA pages read collect it through the perception regime or from the local recipient and do not state whether the foreign supplier itself must register, from when, or whether a representative is needed.
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Todos los servicios digitales brindados por internet que sean consumidos en Argentina y prestados por sujetos domiciliados en el exterior, están alcanzados por el impuesto.
- Returns filed
- Monthly
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El impuesto resultante por aplicación de los artículos 11 a 24 se liquidará y abonará por mes calendario sobre la base de declaración jurada efectuada en formulario oficial.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in Argentina, tax year período fiscal 2025 (income tax) / 2026 (VAT and anticipos), as the tax authority states it.
- Corporate tax return
- 5 months after the end of the accounting period · each year
ES: la declaración jurada se debe presentar hasta el quinto mes posterior al del cierre del ejercicio. EN: a company files the annual Ganancias return by the fifth month following its year end — for a 31 December close that is May of the following year. The exact date within the month depends on the CUIT, staggered 13/14/15 (and later in some months) as the ARCA table shows; the record takes the first group (CUIT 0-1-2-3, 13 May for a December 2025 close). The dates the table gives are working days, and the page states no separate shift, so the shift is unstated.
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La declaración jurada se debe presentar hasta el quinto mes posterior al del cierre del ejercicio, en las fechas que, para cada mes y terminación de CUIT, se indican en la tabla de abajo.
- Corporate tax, final payment
- 5 months after the end of the accounting period · each year
ES: el ingreso del saldo resultante deberá ingresarse el día hábil siguiente al del vencimiento para la presentación de la declaración jurada. EN: the balance of tax is paid the working day after the return's due date — for a 31 December close, in May of the following year; the rule takes the return date (fifth month after period end) plus the stated one-working-day shift. The exact return date depends on the CUIT.
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De corresponder, el ingreso del saldo resultante deberá ingresarse el día hábil siguiente al del vencimiento para la presentación de la declaración jurada.
- Corporate tax, instalments
- Day 13 of the following month · each month
ES: anticipos mensuales del impuesto a las ganancias, con vencimiento en el mes siguiente según terminación de CUIT. EN: a company pays ten monthly Ganancias anticipos through the year; the deposit for each month is due in the following month, staggered by CUIT as 13/14/15 (0-1-2-3 / 4-5-6 / 7-8-9), moving later where a holiday intervenes. The record takes the first group's day, the 13th. The ARCA table for 2026 lists the January row as 13/01, 14/01 and 15/01.
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Enero Terminación de CUIT Fecha de vencimiento 0-1-2-3 13/01/2026 4-5-6 14/01/2026 7-8-9 15/01/2026
- Personal income-tax return
- 30 October · each year
ES: prórroga del plazo de presentación de ganancias para personas físicas; la nueva fecha de vencimiento es el 30 de octubre de 2026. EN: the resident individual files the annual Ganancias return by 30 October 2026 for período fiscal 2025 (ARCA extended the original July date, RG 5911/2026, published 8 October 2026). The normal ARCA rule sets the date in the year following the fiscal year by CUIT; the record uses the published extension for the current period. The page states no weekend shift, so the shift is unstated.
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razones de administración tributaria tornan aconsejable extender hasta el 30 de octubre de 2026 el vencimiento de la obligación mencionada en el párrafo anterior
- Personal income tax, final payment
- 27 July · each year
ES: ingreso del saldo resultante del impuesto a las ganancias; el plazo quedó fijado hasta el 27 de julio de 2026. EN: the balance of Ganancias for período fiscal 2025 was payable by 27 July 2026 (RG 5851/2026, referred to in RG 5911/2026); the presentation of the return was later extended to 30 October but the payment date remained 27 July 2026. The page states no weekend shift, so the shift is unstated.
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Que a través de la Resolución General N° 5.851 se extendió hasta el 27 de julio de 2026 el plazo fijado para el cumplimiento de las obligaciones de presentación de las declaraciones juradas e ingreso del saldo resultante del impuesto a las ganancias
- Personal income tax, instalments
- 13 August · every two months
ES: las personas humanas determinan e ingresan cinco anticipos del impuesto a las ganancias en los meses de agosto, octubre y diciembre del primer año calendario siguiente al que se toma para la base de cálculo, y en febrero y abril del segundo. EN: five Ganancias anticipos in Aug, Oct, Dec, Feb and Apr. The record takes the August date as the anchor ({month:8, day:13}); the ARCA table for período fiscal 2026 shows the first anticipo was moved to 24 September 2026 (Todas) by an ARCA reprogramming, and the following four fall 13-15 October and December 2026 and 15-17 February and 13-15 April 2027 by CUIT. Anticipos are payable only where the computed amount is $5,000 or more.
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1° anticipo de Ganancias Terminación de CUIT Fecha de vencimiento Todos 24/09/2026
- VAT return
- Day 18 of the following month · each month
ES: presentación del formulario de declaración jurada e ingreso del saldo resultante del IVA, mensual, según terminación de CUIT. EN: an IVA-registered business files and pays the monthly VAT return by the following month, staggered 18/19/20/21/22 by CUIT (0-1 / 2-3 / 4-5 / 6-7 / 8-9). The record takes the first day, the 18th; ARCA's own agenda shows the September 2026 period due 19-23 October 2026 because of a national holiday. The page states no separate weekend shift, so the shift is unstated.
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Presentación del formulario de declaración jurada y el respectivo disquete e ingreso del saldo resultante, correspondiente a: Septiembre/2026 R.G. N° 715, art.7° Terminación de CUIT Fecha de Vencimiento 0-1 19/10/2026 2-3 20/10/2026 4-5 21/10/2026 6-7 22/10/2026 8-9 23/10/2026
- Payroll withholding
- Day 9 of the following month · each month
an employer withholds Ganancias on salaries under RG 4003/2017 and deposits and informs it through the SICORE regime (RG 2233 art. 24 of RG 4003 refers to RG 2233). SICORE's general retention calendar for the second half of the month is due 9/10/11 of the following month by CUIT (0-1-2-3 / 4-5-6 / 7-8-9); the record takes the first group's day, the 9th. ARCA's own agenda shows the September 2026 half-month due 09-14 October 2026 (moved by a holiday). The page states no separate weekend shift, so the shift is unstated. ARCA's retenciones page states that the retention is practised at the time each payment is made, or by the dates set for each situation in article 21 of RG 4003/2017; the deposit date is then the one on ARCA's own calendar (the SICORE/SIRE retention agenda).
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Ingreso (Incluido el Régimen Opcional Semestral) de las retenciones, practicadas en: 2º quincena Septiembre/2026 R.G. N° 2233, art.2°, inc b) R.G. N° 2233, art.11, inc b) Terminación de CUIT Fecha de Vencimiento 0-1-2-3 09/10/2026 4-5-6 13/10/2026 7-8-9 14/10/2026
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Argentina yet.
Economy and trade
What it exports
Goods Argentina exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Argentina’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil HS 2304 | 12.8% | 11.9% | 12.2% | US$9.8 bn |
| Maize (corn) HS 1005 | 12.3% | 8.9% | 9.5% | US$7.6 bn |
| Soya-bean oil and its fractions, whether or not refined, but not chemically modified HS 1507 | 6.2% | 6.0% | 7.6% | US$6 bn |
| Petroleum oils and oils obtained from bituminous minerals, crude HS 2709 | 2.9% | 5.5% | 6.7% | US$5.3 bn |
| Motor vehicles for the transport of goods HS 8704 | 4.9% | 6.4% | 6.1% | US$4.9 bn |
| Gold (including gold plated with platinum), unwrought or in semi-manufactured forms, or in powder form HS 7108 | 2.4% | 3.3% | 4.2% | US$3.4 bn |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 2.9% | 3.9% | 3.5% | US$2.8 bn |
| Meat of bovine animals, frozen HS 0202 | 3.4% | 3.5% | 2.8% | US$2.3 bn |
| Soya beans, whether or not broken HS 1201 | 3.2% | 2.0% | 2.6% | US$2.1 bn |
| Wheat and meslin HS 1001 | 5.2% | 1.6% | 2.4% | US$1.9 bn |
Total goods exports, 2024: US$79.9 bn. The ten largest headings are shown.