Latest changes
Last verified: 24 Oct 2026 · Status: Changing
Version 1 summary, verified 24 Oct 2026. The full template (step by step, costs, comparison, traps) for this topic is coming in a later phase.
Key rules
Argentina has rewritten a large share of its business law since December 2023, mostly through one omnibus law, a large emergency decree and a stream of central bank rules. The direction is liberalisation, but several pieces remain in court or under review by Congress. This guide tracks the rules that matter to a foreign company and links each one to the official text.
Latest changes
- 23 Oct 2026. Decree 1253/2026 replaced the regulations of the simplified income tax regime under the Fiscal Innocence Law and redefined significant discrepancy. See Fiscal Innocence Law.
- 22 Oct 2026. Ministry of Economy Resolution 1848/2026 approved the RIGI adhesion of Toyota Argentina's electrified vehicle production project at its Zárate plant, Buenos Aires province. See RIGI.
- 9 Oct 2026. Law 27.826 published. It widened the simplified income tax regime to all resident individuals and cut formal tax penalties by 25% for SMEs and individuals. See Fiscal Innocence Law.
- 9 Oct 2026. The Supreme Court provisionally suspended article 154 of DNU 70/2023, so the foreign ownership limits of the Rural Land Law 26.737 apply again. See Real estate.
- 23 Sep 2026. IGJ General Resolution 11/2026 removed the mandatory pre qualification opinion for setting up an SAS. See SAS.
- 3 Jun 2026. Decree 423/2026 cut export duties on wheat and barley and set a schedule to lower soy, corn, sunflower and sorghum duties through December 2028. See Trade.
- 24 Apr 2026. Law 27.804 amended the Glaciers Law. See Energy and mining.
- 9 Apr 2026. BCRA Communication A 8417 changed the FX rules and widened the 90 day sworn statement on securities. See FX.
- 6 Mar 2026. The Labor Modernisation Law 27.802 took effect (Decree 137/2026). See Labor.
- 19 Feb 2026. Decree 105/2026 extended the RIGI application window to 8 Jul 2027 and added onshore oil and gas projects at a US$600m minimum. See RIGI.