Argentina (AR)
Argentina is South America's second-largest country — a land of European-influenced culture, world-class wine, legendary beef, breathtaking landscapes from Patagonia to the Andes, and one of the most vibrant expat communities in Latin America.
Capital: Buenos Aires
Region: Americas
Language: Spanish
Currency: ARS ($)
Cost of living: Very affordable (index 25)
Emergency: 911
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Business Setup
Start a business or go freelance in Argentina.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Obtain your CUIL (Código Único de Identificación Laboral) — automatic for employees; apply at ANSES if self-employed without prior formal employment.
- 2 2. Obtain your CUIT (Clave Única de Identificación Tributaria) — apply at AFIP. Required for invoicing and running a business. Similar to CUIL but for tax purposes. Available online at afip.gob.ar.
- 3 3. Register as Monotributista at AFIP: log in to afip.gob.ar > "Regímenes Simplificados" > Monotributo. Choose your category (A–J) based on estimated annual income.
- 4 4. Select your obra social (health insurer): during Monotributo registration, choose from the approved list of obras sociales. Your monthly contribution covers this.
- 5 5. Pay your monthly cuota (monthly fixed payment) — includes tax component + SIPA pension + obra social. Payment via home banking, Pago Fácil, Rapipago, or AFIP website.
- 6 6. Issue facturas (invoices): register as facturador in AFIP and issue electronic invoices (factura electrónica) for all income. Free via AFIP web service.
- 7 7. Monitor your annual income: if you exceed your category threshold, upgrade to the next category immediately. Exceeding the maximum Monotributo limit (Category J) requires switching to Régimen General.
- 8 8. Annual recategorización (January each year): review your actual income against thresholds and adjust your Monotributo category if needed.
Tax registration
AFIP online portal — afip.gob.ar. Register for CUIT first, then enrol in Monotributo. Both steps can be completed online. For more complex situations, consult a contador (accountant/CPA).
VAT threshold
ARS 10,000,000/year approximately (Category J maximum in 2026 — adjusts quarterly with inflation). Below this: Monotributo (no separate IVA filing). Above this: Régimen General with IVA filing.
Invoicing
Facturas (invoices) must be issued electronically via AFIP. Factura A: for other businesses (inscriptos). Factura B: for consumers (consumidores finales) or small monotributistas. Must include: your name and CUIT, client name and CUIT/DNI, date, item description, amount, IVA rate (if Régimen General), invoice number. All invoices must be authorised by AFIP before issue (CAE number).
Social security
Monotributistas pay a flat monthly amount that includes both SIPA pension (Autónomos component) and obra social health coverage. This is significantly less than the full employer+employee contribution of dependent workers. Autónomos (Régimen General self-employed) pay a separate monthly SIPA contribution scaled to income category.
💡 Monotributo is the most common starting point for expat freelancers in Argentina. The low monthly costs (Category A: ~ARS 5,000/month; Category H: ~ARS 35,000/month) make it very accessible. Key benefit: one monthly payment covers tax and social security. Limitation: obra social coverage is basic — most Monotributistas also take out a private prepaga for better healthcare.
🏢 Business Structures
Monotributo · Régimen Simplificado para Pequeños Contribuyentes (Monotributo)
Simplified Small Business / Freelancer Regime
None
Min. capital
1–3 days (online)
Setup time
Liability: Unlimited personal liability
Setup cost: Free (online registration at AFIP)
Best for: Freelancers, self-employed professionals, small businesses with annual income under ~ARS 10,000,000. Single monthly payment covers both tax and social security (SIPA + obra social).
Régimen General / Autónomo · Responsable Inscripto en IVA — Régimen General
General Tax Regime / Self-Employed (above Monotributo threshold)
None
Min. capital
1–2 weeks
Setup time
Liability: Unlimited personal liability
Setup cost: Free (AFIP registration)
Best for: Self-employed earners above Monotributo threshold. Must charge and file IVA (VAT). Pays Ganancias (income tax) and Autónomos (self-employed pension) separately.
SRL · Sociedad de Responsabilidad Limitada
Limited Liability Company (LLC)
ARS 100,000 (minimum, low threshold)
Min. capital
4–8 weeks
Setup time
Liability: Limited to company assets
Setup cost: ARS 50,000–200,000 (notary + Registro Público)
Best for: Small to medium businesses, partnerships, professional services. Requires at least 2 shareholders (socios). Most common structure for small businesses with employees.
SA · Sociedad Anónima
Corporation / Public Limited Company
ARS 100,000 (minimum capital, effectively much higher in practice)
Min. capital
6–12 weeks
Setup time
Liability: Limited to company assets
Setup cost: ARS 200,000–500,000+ (escribano + Registro Público)
Best for: Larger businesses, those seeking investment, companies dealing with banks or multinationals. More complex governance (board of directors, annual accounts filing with IGJ — Inspección General de Justicia).
SAS · Sociedad por Acciones Simplificada
Simplified Joint Stock Company
2x monthly minimum wage (SMVM)
Min. capital
24 hours (fully digital registration via TAD — Trámites a Distancia)
Setup time
Liability: Limited to company assets
Setup cost: ARS 20,000–80,000
Best for: Startups and entrepreneurs. Introduced 2017 — the fastest and cheapest way to form a limited liability company. Can be formed online by a single person. Rapidly adopted by the tech startup ecosystem.
Business Setup
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