Set Up a Subsidiary in Argentina: Requirements and Steps

Foreign corporations interested in setting up subsidiaries in Argentina in 2026 can get in touch with our company formation agents in Argentina, who can provide detailed assistance. Below is information on this topic and how such legal entities can be registered in this country.

Quick Facts
Applicable legislation	Argetine Companies Law – Commercial Companies Law
Best used for	– insurance, – IT, – banking etc.
Minimum share capital	No minimum share capital required if incorporated as an LLC
Time frame for the incorporation (approx.)	A few months
Documents to be filed by parent company	Articles of Association, Registration Certificate of the parent company
Management (Local/Foreign)	Local or foreign
Legal representative required (YES/NO)	YES
Local bank account (YES/NO)	YES
Independence from the parent company	100% independent from the parent company
Liability of the parent company	Not liable for the debts and obligations of the subsidiary
Corporate tax rate	25%-35% (progressive)
Annual accounts filing requirements	Annual financial statements must be completed and submitted to the relevant tax agencies in Argentina.
Possibility of hiring local staff	Yes, subsidiaries in Argentina can hire foreign employees.
Travel requirements for incorporating a subsidiary in Argentina	No need to travel to Argentina, as our company formation agents can manage the procedures.
Double tax treaty access	Argentina has around 23 double tax treaties in force (several more signed).
Nationality requirements for business partners	Not imposed
The main purpose of a subsidiary in Argentina	Expansion to the Argentinian market
Type of structure recommended for opening a subsidiary in Argentina	Limited liability company
Other registration requirements that must be respected	Subsidiary owners must register with the Public Mercantile Registry in Argentina.
Resident director solicited (YES/NO)	YES – the absolute majority of directors/managers must have their real domicile in Argentina
Minimum number of directors needed for a subsidiary in Argentina	At least 1 (3 for SAs under permanent state supervision)
How long does it take to open a bank account for a subsidiary in Argentina?	Around 8 weeks
Notary implication	Must issue the certification of founding shareholders’s signatures
Other activities than the primary one (YES/NO)	YES
Comparison to a branch in Argentina	The subsidiary is more flexible than the branch.
Filling annual tax return (YES/NO)	YES
Can trade on the stock exchange in Argentina	Available option for subsidiaries in Argentina
Statutory audits	Required for subsidiaries in Argentina
Can own properties in Argentina	Yes, subsidiaries can buy properties in Argentina.
Tax exemptions for subsidiaries in Argentina	Available in Argentina’s free zones

Who can set up subsidiaries in Argentina?

International business owners of large companies who want to develop their operations in Argentina.

What is the legislation governing foreign subsidiaries in Argentina?

Argentine Companies Law or Commercial Companies Law.

What is the optimal legal entity for subsidiaries in Argentina?

The limited liability company or the joint stock company.

Is an Argentine subsidiary independent from the parent company?

Yes, 100% independent.

Can a subsidiary in Argentina be 100% foreign owned?

Absolutely! There is no need for a local partner to incorporate a subsidiary in Argentina.

Below is an infographic with information about subsidiaries in Argentina:

What are the requirements for setting up a subsidiary in Argentina?

appoint a local representative/agent,
verify and reserve the business name,
deposit at least 25% of the subscribed cash capital in an Argentine bank account,
register for taxation and obtain CUIT, the tax ID in Argentina,
prepare the documents and send them to a notary public in Argentina for legalization, etc.

What is the minimum share capital required for opening an Argentine subsidiary in 2026?

not imposed if an LLC is the selected business entity,
ARS 30 million if a joint stock company is chosen.

Where do I register a subsidiary in Argentina?

At the Inspección General de Justicia (IGJ) in Buenos Aires,
At the Commercial Registry in other cities in Argentina.

What are the documents for subsidiary establishment in Argentina?

company bylaws,
Articles of Association,
proof of registered business address in Argentina,
Certificate of Good Standing from the foreign company,
board resolution stating the decision to open a subsidiary in Argentina,
Ultimate Beneficial Ownership (UBO) disclosure,
power of attorney for the representative agent of the subsidiary.

Here is a video presentation about subsidiaries in Argentina:

Is a resident director required for a subsidiary in Argentina?

Yes. The absolute majority of the directors (SA) or managers (SRL) must reside in Argentina.

Are there any precautions when opening a subsidiary in Argentina in 2026?

Businessmen should observe the Peso/Dollar fluctuations and comply with the accounting rules for subsidiaries in Argentina.

In what business sectors are subsidiaries recommended in Argentina?

Banking,
Finance,
IT,
Manufacturing,
Import & export,
Media, etc.

What accounting responsibilities do subsidiaries have in Argentina?

dual reporting,
register all transactions in both digital and physical form,
maintain and prepare annual financial statements,
keep inventory and balance book, etc.

What is the taxation of subsidiaries in Argentina in 2026?

progressive income tax ranging from 25% to 35%, depending on annual revenues,
7% flat withholding tax imposed on dividend distribution,
1%-5% as turnover tax or gross income tax imposed at the provincial level/territory, etc.

What is the time frame for opening a subsidiary in Argentina?

About 2-3 months.

What are the benefits of subsidiaries in Argentina?

various commercial advantages and the possibility of accessing the Argentine market,
tax incentives of up to 60% reduction of the corporate income tax (Knowledge Economy regime) in specific business sectors (tech, export services, etc.),
30 years of tax, customs and FX stability plus a 25% CIT rate under RIGI (in force since 2024) for investments of at least USD 200 million.

Ready to open a subsidiary in Argentina in 2026? Now that you have a clear picture of the key regulations and formalities, all you have to do is contact our specialists in company formation in Argentina and get immediate assistance.