Ar Company Formation

---
name: ar-company-formation
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ar-company-formation"
  jurisdiction: "AR"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# 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)_

## Today's figures and who stands behind this skill

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.