This country currently has a directory entry or basic profile only; a full handbook is planned.
01Overview
- Region
- Latin America
- Capital
- Buenos Aires
- Currency
- ARS
- Languages
- Spanish
- ISO code
- AR / ARG
Jurisdictions
- Argentina — National level; special zones and regulated sectors have separate rules
Macro indicators such as GDP and population will be added from the World Bank in the data release (P1).
02Market Entry
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
National treatment; essentially open except defence
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
03Business Formation
Common legal entity
The company form most commonly used by foreign investors for a local operating entity.
Corporation (S.A.), simplified corporation (S.A.S.) or limited liability company (S.R.L.)
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Registration authority
Primary authority for company or commercial registration.
Inspección General de Justicia (IGJ, Buenos Aires)
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Foreign ownership
Whether 100% foreign ownership is generally allowed, and key exceptions. Allowed / conditional / not allowed / unverified.
National treatment; essentially open except defence
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
04Taxation
Headline corporate income tax
Statutory headline rate for ordinary companies, before incentives, exemptions, thresholds or special regimes. Always read with the conditions.
Progressive rates of 25%–35%
- Applies to
- Brackets depend on cumulative taxable income
- Jurisdiction
- Argentina
- Source
- State Taxation Administration
Indirect tax (VAT / GST / SST)
Standard rate and type of VAT, GST or sales & service tax.
VAT (IVA) standard rate 21%
- Applies to
- Rates of 10.5% and 27% also apply
- Jurisdiction
- Argentina
- Source
- State Taxation Administration
Dividend withholding tax (non-residents)
General withholding on dividends paid to foreign shareholders, before treaty relief.
7%
- Applies to
- Applies to dividends from profits of 2018 onwards
- Jurisdiction
- Argentina
- Source
- State Taxation Administration
Tax authority
Authority responsible for corporate tax registration and filing.
ARCA (formerly AFIP)
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- State Taxation Administration ARCA (formerly AFIP)
Tax treaty with China
Whether a double taxation agreement with China is in force. Rates and conditions per the treaty text.
Signed but not yet in force
- Applies to
- Per STA publications
- Jurisdiction
- Argentina
- Source
- State Taxation Administration
05Banking & Payments
Exchange controls
Whether general exchange controls or cross-border fund rules apply.
Exchange controls apply
- Applies to
- Mandatory conversion and other measures since 2019 have been eased recently; check central bank rules
- Jurisdiction
- Argentina
- Source
- MOFCOM
Banking & financial regulator
Primary regulator for banking and foreign exchange.
Central Bank of Argentina
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
06Employment
Foreign employee work permit
Main permit types needed for foreign employees to work legally.
Work permit from the National Migration Directorate
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Labour & work permit authority
Authority for labour rules and foreign employee work permits.
National Migration Directorate (Ministry of the Interior)
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Social security contributions
Main employer social security schemes for local and foreign employees.
Integrated pension system (SIPA) and health insurance contributions
- Applies to
- Collected by the tax authority (ARCA, formerly AFIP)
- Jurisdiction
- Argentina
- Source
- ARCA (formerly AFIP)
07Trade & Customs
Customs authority
Authority for import/export clearance and tariffs.
Customs (under ARCA; Customs Code Law 22,415)
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Main free trade agreements
Main regional and bilateral trade agreements relevant to Chinese exporters (not exhaustive).
Mercosur and its external agreements
- Applies to
- Preferential tariffs require meeting rules of origin
- Jurisdiction
- Argentina
- Source
- World Trade Organization
08Investment & Manufacturing
Investment authority / agency
Body responsible for approving, registering or promoting foreign investment.
Ministry of Foreign Affairs, International Trade and Worship; Ministry of Economy
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
Free zone / SEZ regime
Whether free zones or special economic zones operate under rules different from the mainland.
Special customs areas and free trade zones
- Applies to
- Ordinary companies
- Jurisdiction
- Argentina
- Source
- MOFCOM
09Digital & IP
IP office
Authority for trademark and patent filing and registration.
National Institute of Industrial Property (INPI)
- Applies to
- Trademark rights are territorial; register locally or designate via the Madrid System (check WIPO membership)
- Jurisdiction
- Argentina
- Source
- WIPO
Personal data protection law
Main law and regulator governing collection, use and cross-border transfer of personal data.
Personal Data Protection Law (Law 25.326)
- Applies to
- Supervised by the AAIP
- Jurisdiction
- Argentina
- Source
- Agency for Access to Public Information (AAIP)
10Compliance & Risk
New York Convention party
Whether the country is party to the Convention on the Recognition and Enforcement of Foreign Arbitral Awards, which affects enforcing foreign arbitral awards locally.
Yes
- Applies to
- Foreign arbitral awards can be enforced under the Convention, subject to its limited refusal grounds
- Jurisdiction
- Argentina
- Source
- UNCITRAL
Live risk monitoring
Geopolitical, conflict and trade-route risk events for Americas, monitored by our sister site Global Risk Monitor.
Global Risk Monitor · Geopolitical and trade-route risk monitoring
11Step-by-Step
- 1Decide model and jurisdiction
- 2Confirm licences
- 3Prepare documents
- 4Incorporate
- 5Register for tax
- 6Open bank account
- 7Obtain operating licences
- 8Start operations
Generic steps without times or fees; rely on the facts and official sources on this page.
12Official Resources
Chinese official resources
Country materials from MOFCOM, the State Taxation Administration and China's overseas commercial offices
- MOFCOM country investment guideMOFCOM · PDF (Chinese)
- Green guideMOFCOM · PDF (Chinese)
- Country tax guide (STA)State Taxation Administration · PDF
- Commercial office中华人民共和国驻阿根廷共和国大使馆经济商务处
- MOFCOM going-global platformMOFCOM
- Compliance & security alertsMOFCOM platform
Official guides are long Chinese-language PDFs updated on the publishers' schedules. Our structured facts cite local authorities as primary sources; use these guides to cross-check.