Latin America
Companies targeting Mercosur, Argentina
Argentina is a Mercosur founding member alongside Brazil, Uruguay, and Paraguay. The Argentina China DTA entered into force in 2025, joining 22 treaties covering most major trading partners. S.R.L. structures need no minimum capital, while S.A. requires ARS 30M paid in.
Mercosur founderChina DTA 2025S.R.L. no minimum
Start setup {placement} 4 min · no card required
Corp tax
35%
Fastest setup
6 weeks
Tax treaties
22
Region
Latin America
What you'll need
- Resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: ARS 30,000,000
- Administrative language: Spanish
- Legal system: Civil law
Tax and treaty profile
- Corporate tax 35%
- Tax treaties 22
- VAT rate 21%
- Withholding on dividends 7%
Key treaty partners
United KingdomSpainGermanyFranceItalyBrazil
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
Considerations
If you want passive foreign board structures
Argentine company law requires the majority of directors to be resident in Argentina, and a local legal representative is mandatory. Mandatory tax inflation adjustment under INDEC IPC adds complexity, and bracketed CIT at 25/30/35% reaches the top tier above modest income thresholds.
Resident director majorityInflation adjustmentBracketed CIT to 35%