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Argentina is a federal republic with national company, labour, competition and foreign exchange law. Foreign companies register under the General Companies Law to trade habitually or hold local shares. Exchange controls were lifted for individuals in April 2025 and eased for companies, which can pay dividends abroad from 2025 profits, but some restrictions remain. Labour law was reformed in March 2026.
Essentials guide · Source-checked research81% of statements checked against a source25 checked against an official source0 checked against a secondary sourceChecked 2026-10-196 held back until checked against an official source1 topic includes AI-written statements, not source-checkedNot yet professionally reviewed
Overview
The essentials at a glance
Argentina has a codified civil-law system. Key bodies for an incoming business are the company registries (the IGJ in Buenos Aires City), the Central Bank (BCRA) for foreign exchange, the tax agency ARCA, the Agency for Access to Public Information (AAIP) for data protection and the competition authority established under Ley 27.442. Recent reforms include the Ley Bases (2024) and the Labour Modernisation Law (2026).
Key facts
Main entity form
Sociedad anónima (single-member only as SAU)
Foreign company registration
Required for habitual business, branches or local shareholdings
Exchange controls
Lifted for individuals April 2025; some company restrictions remain
Dividends abroad
Official market access for profits of years from 1 January 2025
Minimum wage
ARS 391,200 a month (October 2026)
Data protection law
Ley 25.326; Convention 108 approved
New York Convention
In force since 12 June 1989, with reservations
Entry, investment and company formation
3 statements, checked against sources
Companies are governed by the General Companies Law (Ley 19.550). A foreign company needs to register in Argentina to trade habitually, open a branch or hold shares in a local company. Single-member companies must be sociedades anónimas.
Key facts
A single owner can only incorporate a sociedad anónima unipersonal (SAU).
Isolated acts need no registration, but habitual business or a branch requires proof of existence, a local domicile, registration and an appointed representative.
A foreign parent must register in the Public Registry before forming or joining an Argentine company.
Still to be confirmed · 3
SRL partner limits, director residency rules (Ley 19.550 art. 256) and minimum capital not confirmed.
SAS regime (Ley 27.349) not researched.
IGJ registration rules for foreign companies and beneficial ownership reporting not confirmed.
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Ley 19.550 - Ley General de Sociedades - Texto actualizadoChecked against an official source · checked 2026-10-19 · 3 statements
Questions on this topic
3 statements on entry, investment and company formation in Argentina
Tax, accounting and reporting
AI-written, not source-checked
This topic was written by AI from general knowledge and is being checked against official sources. Confirm anything you plan to rely on with a qualified local professional.
6 statements on rates, thresholds or deadlines are held back until they are checked against an official source.
Still to be confirmed · 11
Current inflation-adjusted corporate income tax brackets and any 2025 or 2026 rate reform not confirmed.
Portion of the bank debits and credits tax creditable against income tax not confirmed.
Personal assets tax rate on shareholdings, and any reductions from the 2024 fiscal package, not confirmed.
Withholding rates on interest, royalties and services paid abroad not confirmed.
Export duty rates, tax inflation adjustment rules, transfer pricing documentation, treaty network and Pillar Two status not confirmed.
Accounting framework, filing deadlines and audit thresholds not confirmed.
RIGI tax benefits not confirmed.
Corporate income tax scale and dividend withholding (Ley de Impuesto a las Ganancias t.o. 2019, arts. 73 and 97) not confirmed.
VAT rates (Ley 23.349) not confirmed.
Tax on bank debits and credits, provincial turnover tax and export duties not researched.
Transfer pricing, treaties, Pillar Two, accounting and audit requirements not researched.
0 statements on tax, accounting and reporting in Argentina
Employment, payroll and mobility
3 statements, checked against sources
Argentina sets a national minimum wage by resolution, with monthly increases scheduled through April 2027. Labour law was reformed by the Ley Bases in 2024 and again by the Labour Modernisation Law in March 2026, whose details could not yet be checked.
Key facts
The minimum wage is ARS 391,200 a month from 1 October 2026, rising monthly to ARS 437,000 from April 2027.
The Labour Modernisation Law (Ley 27.802) was published on 6 March 2026 and amends 38 norms, so contracts and policies should be reviewed against it.
Earlier labour changes in the Ley Bases are regulated by Decreto 847/2024.
Still to be confirmed · 3
Specific changes made by Ley 27.802 (severance, trial period, working time, contributions) not confirmed.
Employer social security contribution rates not confirmed.
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Resolución 4/2026 - Secretaría de Trabajo, Empleo y Seguridad Social - Texto originalChecked against an official source · checked 2026-10-19 · 1 statement
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Ley 27.802 - Ley de Modernización Laboral - ResumenChecked against an official source · checked 2026-10-19 · 1 statement
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Decreto Reglamentario 847/2024 - ResumenChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
3 statements on employment, payroll and mobility in Argentina
Licensing, incentives and property
1 statements, checked against sources
The Ley Bases of July 2024 is the main recent framework for investment incentives, including the large investment regime (RIGI). Its eligibility rules and benefits, as well as sector licensing and land rules, were not confirmed.
Key facts
The Ley Bases (Ley 27.742) was published on 8 July 2024 and is the reference for the RIGI incentive regime; check its current terms and deadlines.
Still to be confirmed · 3
RIGI thresholds, benefits and adhesion deadlines not confirmed.
Rural land ownership limits for foreigners and their current status not researched.
Sector licensing and public procurement not researched.
InfoLeg - Información Legislativa (Ministerio de Justicia) — Ley 27.742Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on licensing, incentives and property in Argentina
Banking, foreign exchange and repatriation
6 statements, checked against sources
Argentina lifted exchange restrictions for individuals in April 2025 and now runs a floating band regime. Companies can pay dividends abroad from profits of financial years starting in 2025 or later, but some restrictions remain, including a 90-day cross-restriction and a 90-day securities-purchase undertaking. All export proceeds must be settled in the official market.
Key facts
Individuals can buy foreign currency without limits since 11 April 2025.
Dividends to non-resident shareholders can be paid through the official market from profits of financial years starting on or after 1 January 2025.
The peso floats in a band adjusted monthly for inflation.
Remaining controls include the 90-day cross-restriction and, since April 2026, a sworn 90-day undertaking not to buy foreign-currency securities after transfers abroad.
Export proceeds must be settled in the official market, and new non-resident investments can be repatriated without prior approval.
Still to be confirmed · 2
Conditions in the consolidated BCRA Exterior y Cambios text (documentation, audited accounts, import payment timing, debt rules) not confirmed; the regulation and Comunicación A 8417 could not yet be checked.
Account opening and AML/KYC expectations (UIF) not researched.
Banco Central de la República Argentina (BCRA) — Evolución del Mercado de Cambios y Balance Cambiario - mayo 2026Checked against an official source · checked 2026-10-19 · 6 statements
Questions on this topic
6 statements on banking, foreign exchange and repatriation in Argentina
Trade, customs and supply chain
1 statements, checked against sources
Argentina applies the Mercosur Common External Tariff as a founding Mercosur member. National import registration, licensing, export duties and recent tariff changes were not confirmed.
Key facts
Imports from outside Mercosur are subject to the Common External Tariff under the NCM classification.
Still to be confirmed · 3
Export duties (derechos de exportación) and their current rates not researched.
Import registration and licensing requirements not researched.
Status of Mercosur-EU and Mercosur-EFTA agreements for Argentina not confirmed.
Portal Siscomex (Government of Brazil) — MercosulChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on trade, customs and supply chain in Argentina
Data, privacy and technology
3 statements, checked against sources
Data protection is governed by Ley 25.326 of 2000, and Argentina has approved Council of Europe Convention 108. The AAIP acts as the regulator. International transfer rules and penalties were not confirmed.
Key facts
Ley 25.326 is the personal data protection law.
Argentina has approved Convention 108, relevant to cross-border data flows with Council of Europe states.
The AAIP issues implementing resolutions, including on sanctions for the do-not-call registry.
Still to be confirmed · 3
International transfer rules and standard clauses not confirmed.
Database registration duties, breach notification and fines not confirmed.
Status of any pending data protection reform bill not researched.
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Ley 25.326 - Habeas Data - Normas que la modifican o complementanChecked against an official source · checked 2026-10-19 · 3 statements
Questions on this topic
3 statements on data, privacy and technology in Argentina
Intellectual property
2 statements, checked against sources
Argentina is outside both the Madrid system and the PCT, so trademarks and patents must be filed nationally. National office rules were not confirmed.
Key facts
Trademarks cannot be obtained through a Madrid international registration designating Argentina.
Patents cannot enter through the PCT national phase, so national filing is needed.
Still to be confirmed · 2
INPI Argentina procedures, terms and fees not researched.
Paris Convention membership not confirmed on a WIPO page.
World Intellectual Property Organization (WIPO) — WIPO-Administered Treaties: Madrid Protocol, Contracting PartiesChecked against an official source · checked 2026-10-19 · 1 statement
World Intellectual Property Organization (WIPO) — PCT Contracting StatesChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
2 statements on intellectual property in Argentina
Transactions, competition and restructuring
4 statements, checked against sources
The Competition Law (Ley 27.442) requires notification of concentrations where combined Argentine turnover exceeds 100 million unidades móviles, and provides for a prior-control model once the national competition authority has been operating for a year. Whether prior control is now in force was not confirmed.
Key facts
Notification is required above 100 million unidades móviles of combined Argentine turnover.
Under the prior-control model, deals take effect only after review, with a 45-day decision period from complete filing.
The Autoridad Nacional de la Competencia is the authority created by the law.
Still to be confirmed · 3
Whether the Autoridad Nacional de la Competencia is operating and prior control is in force not confirmed.
Current value of the unidad móvil and any later amendments to Ley 27.442 not confirmed.
Insolvency law (Ley 24.522) and capital markets rules not researched.
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Ley 27.442 - Ley de Defensa de la Competencia - Texto originalChecked against an official source · checked 2026-10-19 · 4 statements
Questions on this topic
4 statements on transactions, competition and restructuring in Argentina
Compliance, anti-corruption and risk
1 statements, checked against sources
Corporate criminal liability for corruption and AML obligations could not be confirmed from official texts. The competition law offers a leniency programme for cartel participants.
Key facts
Cartel participants can seek leniency by reporting before being formally notified.
Still to be confirmed · 3
Corporate criminal liability law (Ley 27.401) and integrity programme expectations not confirmed.
AML obligations and UIF reporting not researched.
Sanctions screening and insurance requirements not researched.
Argentina.gob.ar - Información Legislativa (Ministerio de Justicia) — Ley 27.442 - Ley de Defensa de la Competencia - Texto originalChecked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on compliance, anti-corruption and risk in Argentina
Disputes and enforcement
1 statements, checked against sources
Argentina applies the New York Convention with reciprocity and commercial reservations. The international commercial arbitration law and the procedure for enforcing foreign judgments were not confirmed.
Key facts
The New York Convention applies only to awards made in other contracting states and to commercial disputes.
Still to be confirmed · 3
International Commercial Arbitration Law (Ley 27.449) not confirmed.
Exequatur procedure for foreign judgments not researched.
Commercial courts and mandatory pre-trial mediation not researched.
UNCITRAL — Status: Convention on the Recognition and Enforcement of Foreign Arbitral Awards (New York, 1958)Checked against an official source · checked 2026-10-19 · 1 statement
Questions on this topic
1 statement on disputes and enforcement in Argentina
Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
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3 of 18 services have a WONE Global Partner in Argentina. For the other 15, WONE Global confirms whether a vetted Associate firm can act and tells you who it is before any work starts.
He is a lawyer. He studied at the John F. Kennedy University of Argentina. Due to the academic quality of his studies, he was awarded the Diploma "Distinction for Excellence" by the Bar Association of the City of Buenos…
He is a lawyer with a degree from the University of Buenos Aires and a degree in Spanish Law. He completed postgraduate studies in Strategic Business Management at the Polytechnic University of Madrid and the Glocoll at…
She is a lawyer, graduated from the Faculty of Law and Social Sciences of the University of Buenos Aires. She took his first steps in the nation's judiciary, in the National Labor Court, where he developed a rapid caree…
Ezequiel Canil is the Managing Partner of Estudio Canil and a recognized specialist in Wealth & Estate Structuring and International Tax Planning. With more than 25 years of experience, he advises multinational groups, …
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