Start a Business in Argentina (2026): Company Setup or Employer of Record?
Starting a business in Argentina means two separate decisions: whether you need an Argentine company, and how you will employ people. A company (or a branch of your foreign company) lets you invoice locally, sign contracts and own assets in Argentina. It is not required just to hire: an employer of record can employ your first staff while you decide. This guide covers the entity options, the setup steps, the ongoing obligations and when an EOR makes more sense.
First, decide what you need the company for
Start with the activities your business will carry out in Argentina. A sustained local operation, regulated activity or local invoicing may require a registered branch or subsidiary, with the relevant tax and sector registrations. Signing a contract or selling from abroad does not by itself establish that a subsidiary is required. If your immediate need is local employees, assess EOR alongside the tax and corporate implications of their work. See doing business in Argentina without a company.
Company types for foreign investors
| Vehicle | Main features | Often used for |
|---|---|---|
| S.R.L. (sociedad de responsabilidad limitada) | Limited liability company with 2 to 50 partners; quotas instead of shares; managed by one or more managers | Small and mid-sized subsidiaries |
| S.A. (sociedad anónima) | Corporation with shares and a board of directors; more formalities and filings | Larger operations, investors, future listings |
| S.A.S. (sociedad por acciones simplificada) | Simplified company with shares, possible with a single shareholder | Start-ups and simpler structures, subject to current registry rules |
| Branch (sucursal) | Part of the foreign company, registered in Argentina with a local representative and any capital required for the activity | Companies that want a local presence without a separate subsidiary |
Which vehicle suits you depends on the number of shareholders, governance, tax planning in your home country and how the registry in your chosen jurisdiction treats each type. Take local corporate advice before choosing.
The setup steps
- Register the foreign parent. A foreign company that sets up a subsidiary or branch must first register with the companies registry: the IGJ in the City of Buenos Aires, or the provincial registry. IGJ Resolution 4/2026 simplified and unified these requirements in May 2026.
- Prepare documents. Good-standing certificate and articles of the parent, the board resolution and powers of attorney, apostilled and translated into Spanish where needed; beneficial-owner declarations.
- Incorporate and register. Bylaws, registered address, legal representative and capital; publication in the Official Gazette where required; registration with the registry.
- Tax registration. A CUIT with ARCA, VAT and income tax registration, and the provincial gross turnover tax (ingresos brutos).
- Bank account. Opening a corporate account with know-your-customer checks on the foreign shareholders.
- Employer registration. Registration as an employer with ARCA, a work-risk insurer (ART) and payroll set up before the first hire.
Registration itself can take a few weeks. With tax registrations, the bank account and employer setup, plan on one to three months before you can run your own payroll. For the monthly detail, see payroll in Argentina.
Ongoing obligations
| Obligation | What it involves |
|---|---|
| Tax filings | Monthly VAT and provincial turnover tax returns; annual corporate income tax at progressive rates of 25% to 35% |
| Accounting | Maintain required books and prepare financial statements; registry filing and audit obligations depend on the entity and jurisdiction |
| Corporate housekeeping | Shareholder and board meetings, minutes, updates to the registry and beneficial-owner information |
| Payroll | Monthly payroll, the F.931 social security return, the aguinaldo twice a year, collective agreement updates |
| Closing down | Liquidation and deregistration take time, so plan an exit before you enter |
When an employer of record is the better first step
For an initial local team, an EOR can reduce entity setup and administration. Its Argentine employing entity signs the employment contract, manages payroll and contributions, while you direct the work. Compare the full cost and responsibilities against your operating plans; EOR does not remove tax-presence or business-registration obligations. A later personnel transfer requires the employee’s express written acceptance and documentation preserving service and accrued rights.
NNRoad’s Argentina employer of record is quoted per employee after we review the role. Employer costs are passed through at cost. See Argentina EOR cost for worked examples.
Checklist before you start
- List what must happen in Argentina: invoicing, contracts, imports, hiring
- If hiring is the only need, compare an EOR with incorporating
- Choose the vehicle with local corporate and tax advice
- Collect apostilled parent documents and beneficial-owner information
- Budget for registration, accounting, tax filings and a local representative
- Plan payroll: collective agreement, contributions, the aguinaldo
- Plan how and when employees would move from an EOR to your entity
Questions about starting a business in Argentina
Can a foreigner start a business in Argentina?
Yes. Foreign individuals and companies can own Argentine companies. A foreign company acting as shareholder must first register with the companies registry, and the company needs a local legal representative and address.
How long does it take to set up a company in Argentina?
Registration can take a few weeks; with the CUIT, tax registrations and a bank account, plan on one to three months before you can operate and run payroll.
Do I need a company to hire employees in Argentina?
No. An employer of record can employ your staff without an entity of your own. Read how hiring in Argentina works.
What taxes does an Argentine company pay?
Corporate income tax at progressive rates of 25% to 35%, VAT at 21% on most sales, provincial gross turnover tax, and employer contributions of 24% or 26.4% on payroll.
Need staff in Argentina before your company is ready?
Tell us the role and start date. We will send an itemised EOR quote and explain how employees can move to your entity later.