Incorporate a Sociedad de Responsabilidad Limitada (S.R.L.) or Sociedad Anonima (S.A.) through the Inspección General de Justicia. Argentina's cepo cambiario FX controls were substantially lifted in April 2025, profits accrued from 1 January 2025 are freely repatriable, and Knowledge Economy Law software exporters get reduced CIT plus social security relief.
When Argentina is the right call, and when it is not.
Law 27,506 grants reduced CIT (15 to 60% credit on payroll taxes), 70% social security relief, and a transferable bond against import duties. Targets software, audiovisual, biotech, geological services, and design. Beneficiaries: Mercado Libre, Globant, Despegar, plus most exporting LATAM tech.
Argentina is LATAM's third largest consumer market, with exceptional engineering talent at sub Brazil cost. Buenos Aires is the AI and SaaS capital of South America, with deep technical schools (UBA, ITBA) and a large freelance economy already invoicing the US.
Inflation is collapsing from 211% (Dec 2023) toward sub-25% expected 2026. FX controls lifted April 2025 with the IMF Stand By. RIGI (Régimen de Incentivo para Grandes Inversiones) gives 30 year fiscal stability for >USD 200M projects in mining, energy, infrastructure, agribusiness, technology.
Argentine Companies Law requires the majority of directors to be Argentine residents. Foreign only founder teams will need a local nominee director, which adds USD 6,000 to 12,000/year in fees plus indemnification. Plan that into year-1 budget.
Despite the April 2025 lifting of the cepo, AR$ remains volatile and the country still carries elevated sovereign risk premia. Pre-2025 retained earnings sit under the BOPREAL dividend backlog mechanism. Stripe, Mercury, Wise do not offer ARS business accounts.
Working data for Argentina. Cite check each figure before use.
Bundle for Argentina, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.