Guide · 17. Changelog and sources library
Changelog
Every update to the guide, newest first, with the official source behind it.
28 Oct 2026 · Payroll base for November, gas tariffs, mineral exports and an in depth bank tax page
Payroll: ANSES Resolution 304/2026 (Boletín Oficial 28 Oct 2026) sets the contribution base at ARS 149,592.45 minimum and ARS 4,861,685.38 maximum from the November 2026 accrual period, up 1.93%; the October base (ARS 146,759.98 to 4,769,631.49, ANSES Resolution 284/2026) is now confirmed on InfoLEG, which resolves the conflict flagged earlier. Energy and mining: ENRGE Resolutions 816 to 822/2026 publish new gas tariff tables for seven distributors; the consumption blocks of Energy Secretariat Resolution 300/2026 (500 kWh November to April and 300 kWh May to October in very warm zones; 300 kWh, or 370 kWh December to February, in warm zones) added from the official announcement; permanent links for Ministry of Economy Resolution 1854/2026 and Energy Secretariat Resolutions 299 and 300/2026. Trade and energy: ARCA General Resolution 5917/2026 on customs for mineral exports. The bank tax page is now a full in depth page checked against Law 25.413 and Decree 380/2001 (including Decrees 408/2026 and 475/2026 and RG 5869/2026), with worked examples, FAQs and a comparison with Brazil, Chile, Uruguay, Colombia, Peru, Bolivia, the United States, the United Kingdom and Spain. Corrected the salary arithmetic in the probation period question. Data pages updated with the Tuesday 27 Oct 2026 closes and the latest BCRA data: country risk, dollar, reserves, RIGI tracker and wages.
27 Oct 2026 · RIGI in depth page and Agua Rica approval
The RIGI page is now a full in depth page: rules by article, the current minimum investment table as replaced by Decree 105/2026, tax and FX tables, deadlines, sanctions, a step by step procedure, two worked examples, an international comparison (Uruguay, Chile, Singapore, United Kingdom) and 13 FAQs, checked against Law 27.742 and the consolidated Decree 749/2024. Added Ministry of Economy Resolution 1854/2026 (Boletín Oficial 27 Oct 2026), approving the Agua Rica mining project in Catamarca. Energy and mining: Energy Secretariat Resolutions 299/2026 (Zona Fría gas discounts) and 300/2026. Data pages updated with the Monday 26 Oct 2026 closes: country risk, dollar, reserves and the RIGI tracker.
27 Oct 2026 · Five more in depth pages
Living in Argentina (moving, schools, driving, cost of living) and selling shares as a foreign seller, published from our research drafts. Points not yet checked against the official text are marked (unconfirmed). Cost of living headline figures follow INDEC's September 2026 basket and CPI reports, linked on the page.
- Moving to Argentina: importing household goods, a car and pets (customs franchises, ARCA procedures and SENASA rules)
- Schools and education in Argentina for expat families: public and private schools, enrolment, fees and recognising foreign studies
- Driving in Argentina: foreign licences, licence exchange, buying, registering, insuring and importing a car
- Cost of living in Argentina in 2026: official baskets, inflation, rents, services and what it costs an expat household
- Selling shares in an Argentine company as a foreign seller: capital gains tax, withholding, payment via ARCA, registration and repatriating the proceeds
27 Oct 2026 · Spanish guide launched
73 question pages in Spanish at /es/guia/, each with a short answer, the cited rule and a worked example. Points not yet checked against the official text are marked (sin confirmar).
27 Oct 2026 · 57 more question pages
Short answer first, the cited rule, a worked example in pesos and US dollars, and links to the parent page and live data. Points not yet checked against the official text are marked (unconfirmed).
- What annual filings does an Argentine company have?
- Should a foreign company open a branch or a subsidiary in Argentina?
- What are escribano (notary) fees in Argentina?
- How long does it take to close a company in Argentina?
- How do I take money out of Argentina after selling property?
- Can a foreigner open a bank account in Argentina?
- Can a foreigner invest in the Argentine stock market?
- Is crypto legal in Argentina, and how is it taxed?
- How do I send money to Argentina?
- How much cash can I bring into Argentina?
- Is the blue dollar legal in Argentina?
- Do I have to convert service export dollars into pesos?
- What is Argentina's digital nomad visa, and how do I apply?
- How do I get Argentine citizenship?
- How do I get residency in Argentina?
- How does a foreigner get a DNI in Argentina?
- How long can I stay in Argentina as a tourist, and can I extend it?
- What is the rentista visa and how much income do I need?
- Are there restrictions on foreign investment in Argentina?
- What is the RIGI and who qualifies?
- What is the minimum wage in Argentina?
- Can I hire contractors instead of employees in Argentina?
- How do I hire and pay an Argentine contractor in dollars?
- Can I hire an employee in Argentina without a local company?
- How many vacation days do employees get in Argentina?
- What is the aguinaldo and how is it calculated?
- Can a foreigner work legally in Argentina?
- How long is the probation period in Argentina?
- Does Argentina have a social security agreement with my country?
- How much does private health insurance (prepaga) cost in Argentina?
- Can a foreigner buy property in Argentina?
- How do rental contracts work in Argentina now?
- How is rental income taxed for a foreign property owner?
- What taxes and costs do you pay when buying property in Argentina?
- What taxes do you pay when selling property in Argentina?
- Do I need to register my databases with the AAIP?
- How much does it cost to register a trademark in Argentina?
- Does my company qualify for the knowledge economy regime?
- How much tax do you pay on courier purchases from abroad?
- What is the difference between factura A, B and C?
- What is the Fiscal Innocence law, and does it apply to me?
- What is the IIBB rate in Buenos Aires Province (ARBA)?
- What is IIBB, and what rate applies in Buenos Aires City (CABA)?
- What is the Convenio Multilateral and when do I need it?
- Why is my bank withholding IIBB (SIRCREB) and how do I get it back?
- How does Argentine income tax (Ganancias) apply to foreign income?
- How much does monotributo cost per month?
- Monotributo vs responsable inscripto: which applies to me?
- What is Bienes Personales (personal assets tax) and who pays it?
- When do I become an Argentine tax resident?
- Is there inheritance tax in Argentina?
- How much is ABL in Buenos Aires?
- How much income tax is withheld from a salary in Argentina?
- What are the penalties for filing or paying late with ARCA?
- Does Argentina have a tax treaty with the US, the UK or Spain?
- How do I invoice a foreign client from Argentina (factura E)?
- What tax is withheld when paying a foreign company from Argentina?
27 Oct 2026 · 88 new in depth pages
Full pages with cited rules, tables, worked examples, traps and FAQ, published from our research drafts. Points not yet checked against the official text are marked (unconfirmed) on each page. New section: Living in Argentina.
- Commercial arbitration in Argentina: Law 27.449, the Civil and Commercial Code and enforcing awards
- Argentine courts and litigation: how commercial disputes work
- Enforcing foreign judgments and arbitral awards in Argentina
- Investment arbitration against Argentina: ICSID cases, awards and lessons
- Mergers, spin offs and corporate reorganizations in Argentina
- Joint ventures, UTEs and trusts in Argentina: contratos asociativos and fideicomisos
- Dissolving and liquidating a company in Argentina
- Insolvency in Argentina: concurso preventivo, APE and quiebra
- Repatriating capital and leaving Argentina: getting your money out
- Banking and payments in Argentina: accounts, transfers, cards and cross border flows
- Raising capital in Argentina: CNV public offerings, ONs and the SME regime
- Crypto and virtual asset service providers (PSAV/VASP) in Argentina
- BOPREAL: the BCRA bonds for importers and dividend arrears
- Paying dividends and profits abroad: FX access, taxes and timing
- Export proceeds: repatriation and settlement rules for Argentine exporters
- Foreign debt registration and access to the FX market for loans
- Argentina's exchange rate regimes from Convertibility to 2026
- Paying for imports and foreign services under Argentina's FX rules
- Dólar MEP and CCL: legal bond swap exchange in Argentina
- Argentina's digital nomad visa and remote work residence
- Mercosur residence in Argentina: the fast track for South American nationals
- Visas and residence in Argentina for investors, workers and their families
- Bilateral investment treaties and ICSID protection for investors in Argentina
- The Foreign Investment Law 21.382: rights, registration and what it does not give
- Restricted sectors and limits on foreign investment in Argentina
- RIMI: Argentina's incentive regime for medium investments
- Collective bargaining agreements and unions in Argentina
- Independent contractors, outsourcing and platform workers in Argentina
- Hiring foreigners in Argentina: work permits, residence and payroll
- Probation periods and hiring in Argentina: the trial period and the first months of employment
- Social security totalisation agreements in Argentina: which countries, what they cover, and how to claim
- Healthcare in Argentina for expats and employers: obras sociales, prepagas, PMO and switching rules
- Argentina in 10 minutes: the economy, institutions and rules a foreign investor must know
- Federalism and tax sharing in Argentina: coparticipación explained
- Argentina's economic history in one page: defaults, inflation and stabilization plans
- Argentina election calendar and reform pipeline 2026 to 2027
- How Argentina's political and legal system works for investors
- Argentina in regional and global groups: Mercosur, G20, OECD accession and more
- Argentina's sovereign debt and the IMF: defaults, restructurings and the 2025 program
- What's normal abroad but not in Argentina: a practical comparison for foreign investors
- Border security zones and rural land limits for foreign buyers in Argentina
- Foreign ownership of real estate in Argentina: rural land, border zones and buying property as a non resident
- Residential and commercial leases in Argentina after DNU 70/2023
- Property taxes in Argentina: ABL, provincial real estate tax and transfer costs
- AML and KYC in Argentina: UIF obligations for companies, banks and other reporting parties
- Corporate criminal liability and compliance programs in Argentina: Law 27.401
- Competition law and merger control in Argentina
- Consumer protection rules for companies selling in Argentina
- Personal data protection in Argentina: Law 25.326 compliance for businesses
- Intellectual property in Argentina: trademarks, patents, copyright, software, trade secrets and technology transfer
- Agribusiness in Argentina: export duties, grain trading, land and the investment rules
- Knowledge Economy regime (Law 27.506): software, IT services, biotech and audiovisual incentives
- Oil and gas in Argentina: concessions, Vaca Muerta and the investment rules
- Renewable energy in Argentina: RenovAr, MATER, distributed generation and RIGI
- Argentina compliance calendar 2026: every recurring filing for a company
- Your first 90 days doing business in Argentina: a step by step plan
- Argentina business and legal glossary: Spanish terms explained in English
- Who regulates what in Argentina: a map of agencies for investors
- Import and export duties in Argentina: tariffs, statistics fee, VAT and income tax prepayments at customs
- Electronic invoicing in Argentina: CAE, CAEA, invoice types A, B, C, E and M, and the MiPyME electronic credit invoice
- Excise taxes (impuestos internos) and fuel taxes in Argentina
- Gross income tax in Catamarca Province
- Gross income tax in Chaco Province
- Gross income tax in Chubut Province
- Gross income tax in Corrientes Province
- Gross income tax in Entre Ríos Province
- Gross income tax in Formosa Province
- Gross income tax in Jujuy Province
- Gross income tax in La Pampa Province
- Gross income tax in La Rioja Province
- Gross income tax in Misiones Province
- Gross income tax in Río Negro Province
- Gross income tax in Salta Province
- Gross income tax in San Juan Province
- Gross income tax in San Luis Province
- Gross income tax in Santa Cruz Province
- Gross income tax in Santiago del Estero Province
- Gross income tax in Tierra del Fuego Province
- Gross income tax in Tucumán Province
- Income tax for individuals and the personal assets tax in Argentina
- Inheritance and gift tax in Argentina: no national tax, and the Buenos Aires province ITGB
- Municipal fees in Argentina: tasa de seguridad e higiene and other local charges
- Tax procedure, audits, assessments and the Tax Court (Tribunal Fiscal de la Nación)
- Stamp tax (Impuesto de Sellos) in Argentina
- Tax incentives in Argentina: national promotion regimes, RIGI, knowledge economy, SMEs and regional regimes
- Mercosur and Argentina's trade agreements: tariffs, rules of origin and the EU deal
- Importer and exporter registry and import/export onboarding in Argentina
- Temporary imports, drawback and special customs regimes in Argentina
26 Oct 2026 · Eight more question pages
Short answer first, a worked example in pesos and US dollars, and links to the parent page. Linked from their parent pages.
- Can an Argentine company pay dividends abroad?
- How do I pay a foreign supplier from Argentina?
- What is the tarjeta dollar rate and when does it apply?
- What is the corporate income tax rate in Argentina?
- What is the VAT rate in Argentina, and do exports pay VAT?
- How does the bank debit and credit tax work?
- What does it cost to employ someone in Argentina?
- How much severance when firing an employee?
Sources: Income Tax Law and ARCA 2026 corporate scale, VAT Law, Law 25.413 and its regulation, Law 27.541, Law 27.802 and Decrees 408/2026 and 1228/2026, ARCA RG 5907/2026 as amended by RG 5915/2026, Employment Contract Law, BCRA "Exterior y Cambios" and ARCA RG 5617/2024, as linked on each page. Points we could not confirm in an official text are stated as open.
26 Oct 2026 · New question pages
Eight short question pages, each with a direct answer first, a worked example in pesos and US dollars, and links to the parent guide page and live data. Linked from their parent pages.
- How long does it take to open an SAS in Argentina?
- How much does it cost to set up a company in Argentina?
- Can a foreigner open a company in Argentina without living there?
- SAS vs SRL vs SA: which should a foreign founder choose?
- Do directors of an Argentine company need to be residents?
- How does a foreigner get a CUIT?
- Can a foreigner buy dollars in Argentina?
- What is the MEP dollar and how do I buy it?
Sources: Law 27.349, General Companies Law 19.550, Decree 209/2024, CNEPSMVM Res. 4/2026, Ministry of Justice Res. 33/2024, IGJ rules, ARCA RG 5803/2025, BCRA "Exterior y Cambios" and CNV rules, as linked on each page. Points we could not confirm in an official text are stated as open or not published.
26 Oct 2026 · Daily update
New page: Employment contracts and severance under the 2026 labor reform, about 9,300 words, checked against the Employment Contract Law updated text, Law 27.802, Decrees 408/2026, 1228/2026 and 315/2026, with severance, notice and FAL worked examples in pesos and US dollars and an international comparison of statutory severance.
Updated Fiscal Innocence Law: ARCA RG 5916/2026 (Boletín Oficial 26 Oct 2026, amending RG 5820/2026) set how individuals opt into the simplified income tax return, how a filed 2025 return can be switched to it by the 30 Oct 2026 filing due date, and how adhesion is proved with ARCA's registration certificate. The 30 Oct 2026 filing date did not move.
Updated Payroll and social security: ARCA RG 5915/2026 (Boletín Oficial 26 Oct 2026) moved the first Labor Assistance Fund declaration under RG 5907/2026 to the December 2026 accrual period, in line with Decree 1228/2026.
Updated RIGI: figures for the Toyota approval now come from the official text of Ministry of Economy Resolution 1848/2026 (Boletín Oficial 22 Oct 2026): declared investment US$1,252,926,108, of which US$669,584,796 with local suppliers.
Updated Energy and mining: Energy Secretariat Resolution 293/2026 (Boletín Oficial 21 Oct 2026) on large users' entry to the wholesale electricity market and contracting limits from 2027.
Checked with no change: no BCRA A communication after A 8497; no new IGJ or CNV general resolution; the UIF rule on the Law 27.826 adhesion certificate is still not issued.
25 Oct 2026 · Daily update
New page: Exchange controls: access to the official FX market, dividends and capital repatriation, about 8,200 words, checked against the BCRA consolidated text on Exterior y Cambios updated to 14 Sep 2026 (Com. A 8481). We confirmed that BCRA communications A 8482 to A 8497 do not amend the FX rules, and traced the removal of the 180 day holding period for portfolio repatriation to Com. A 8257 (12 Jun 2025).
Updated Fiscal Innocence Law: ARCA RG 5911/2026 (Boletín Oficial 8 Oct 2026) set 30 Oct 2026 as the filing due date for individuals' 2025 income tax returns, general and simplified regime alike. Under Decree 1253/2026 art. 5 that is, for now, the last day to rectify a filed 2025 return into the simplified regime.
Updated Payroll and social security: Decree 1228/2026 (Boletín Oficial 20 Oct 2026) moved the Labor Assistance Fund start to 1 Dec 2026 and set a 12 month waiting period; the FAL rates (1% large companies, 2.5% SMEs) are now checked against Law 27.802. ARCA RG 5913/2026 (Boletín Oficial 20 Oct 2026) repealed the withholding by user companies on temporary staffing agency invoices.
Updated Real estate: Disposición DGRPI 12/2026 (Boletín Oficial 23 Oct 2026) gives remote digital notarial filings at the City of Buenos Aires property registry urgent procedure times for 12 months from 2 Nov 2026.
Checked with no change: no Boletín Oficial edition on 24 or 25 Oct; no BCRA A communication after A 8497; no ARCA general resolution after RG 5914; no new IGJ or CNV general resolution; ARCA operating rules for Law 27.826 and the UIF adhesion certificate rule still not issued; official text of Ministry of Economy Resolution 1848/2026 still not available.
24 Oct 2026 · Daily update
New page: Fiscal Innocence Law: simplified income tax return, statute of limitations and penalties, covering Law 27.799 as amended by Law 27.826 (Boletín Oficial 9 Oct 2026) and Decree 1253/2026 (Boletín Oficial 23 Oct 2026), with threshold and penalty tables, seven worked examples, an international comparison of assessment periods and an FAQ. Updated the tax overview with Law 27.826 and Decree 1253/2026. Added Ministry of Economy Resolution 1848/2026 (Boletín Oficial 22 Oct 2026), the RIGI approval of Toyota Argentina's electrified vehicle project in Zárate, to the RIGI page. Checked with no guide changes needed: BCRA Communication A 8497 (money market fund yield disclosure, from 1 Nov 2026), ARCA General Resolutions 5913/2026 and 5914/2026, IGJ and CNV.
24 Oct 2026 · Version 2, wiki
The guide is now a wiki with 17 sections, a sidebar and site search. New full pages: Taxes (overview and calendar, corporate income tax, VAT, withholdings and non resident rates, bank tax, transfer pricing under ARCA RG 5903/2026, treaties under ARCA RG 5855/2026, payroll including the RIFL regime of Decree 315/2026, gross income tax with pages for CABA, Buenos Aires, Córdoba, Santa Fe, Mendoza and Neuquén), Entities (SA and SAU, SAS, SRL, branch under RG IGJ 4/2026, IGJ vs provinces, notaries and apostilles, CUIT and bank account, beneficial ownership, annual compliance) and a new page on what is normal abroad but not in Argentina. Version 1 sections moved to their own pages. Old links redirect.
24 Oct 2026 · Version 1
Guide published with ten sections: overview, entity setup, FX and capital controls, RIGI, taxes, labor, trade and imports, real estate and foreign ownership, energy and mining, and dispute resolution. All sections verified against official sources on 24 Oct 2026.