US Company Formation from Argentina (2026): US LLC or Delaware C-Corp, No Tax Treaty, Ganancias and Bienes Personales, Currency Rules, Costs and Banking
Forming a US LLC or corporation from Argentina: no US tax treaty, how Argentina taxes a US LLC (Ganancias, Bienes Personales, foreign entity rules), the 2025 currency changes, costs, documents and banking.
Argentina has some of the most respected engineering talent in the Americas. It produced several of the region's largest tech companies, and tens of thousands of Argentine developers, designers, product managers and agencies in Buenos Aires, Córdoba, Rosario and Mendoza work for US companies, often for dollars. For many of them a US LLC is the practical way to contract with American clients, get paid by ACH and use US payment platforms. Startups form a Delaware corporation to raise from US investors.
The US side is fully remote and identical for every country. The Argentine side is distinctive: there is no income tax treaty with the USA, Argentina taxes residents on worldwide income and on foreign assets through Bienes Personales, it has rules that attribute foreign entities' income to resident owners, and its currency rules changed substantially in 2025. This guide explains how US company formation from Argentina works.
Short answer: an Argentine resident can own 100% of a US LLC or corporation, formed remotely with a passport, without a US visit or SSN. With UCB, a Wyoming LLC with EIN is $249 all-in, or $348 with a US business bank account application; a Delaware corporation with EIN is $308. A single-member LLC run entirely from Argentina usually owes no US federal income tax but files Form 5472 every year ($25,000 penalty if missed). With no US–Argentina tax treaty, US dividends and royalties paid to Argentine residents face the full 30% US withholding. In Argentina, a US LLC's profit is generally taxed in the owner's hands and the company counts as a foreign asset; your *contador* confirms how ARCA treats it.
Can an Argentine resident own a US company?
Yes. US states do not restrict owners' nationality or residence. An Argentine citizen, resident or SA/SRL/SAS can own 100% of a US LLC or corporation, and an Argentine can be its only manager or director, without a US visa, SSN or US address. Every US company needs a registered agent in its state; the first year is included in every UCB formation. See registered agent explained.
Why Argentine founders form a US company
- Getting paid in dollars. US clients pay a US company by ACH into a US account, and the money stays in dollars until you decide what to do with it. See receiving payments from US clients.
- Stripe and US platforms. A US company with a US bank account can apply for a full US Stripe account and US marketplace seller accounts. See Stripe for non-residents.
- Investors. US funds and accelerators invest through Delaware C-Corporations, usually as the parent of the Argentine company. See raising US investment as a foreign founder.
- Credibility with US clients, who are more comfortable signing with a US entity under US law. See contracts with US clients.
The tax picture for residents of Argentina
No US–Argentina tax treaty
Argentina and the USA have no comprehensive income tax treaty; the two countries exchange tax information instead. In practice:
- 30% withholding applies to US-source dividends, interest and royalties paid to Argentine residents. For a C-Corporation paying dividends to Argentine shareholders, that is a real cost.
- No permanent-establishment protection. US tax depends on the domestic rule: income effectively connected with a US trade or business is taxable in the USA. An LLC whose work is all done in Argentina, with no US office, staff or dependent agents, usually has none. See effectively connected income explained.
LLC or corporation?
| US LLC (single-member) | US C-Corporation | |
|---|---|---|
| US federal tax if all work is done in Argentina | Usually none | 21% of profits |
| US tax when profits reach the owner | None | 30% on dividends (no treaty) |
| Yearly federal filing | Form 5472 + pro forma 1120 | Form 1120 + Form 5472 |
| Suits | Freelancers, agencies, online sellers | Startups raising from investors |
A single-member LLC owned by a non-resident is disregarded for US income tax and, with no US activity, usually owes no US federal income tax; it files Form 5472 with a pro forma Form 1120 every year. A C-Corporation pays 21% on its profits, and its dividends to Argentine shareholders face 30%. See Form 5472 explained and LLC vs Inc for non-residents.
The Argentine side
Points for your *contador*:
- Ganancias on worldwide income. Argentine residents pay income tax on worldwide income at progressive personal rates. Because a single-member US LLC is transparent, its profit is generally reported by the owner as it is earned, whether or not it is distributed. If the business were treated as run through an Argentine permanent establishment, for example because of offices or staff in Argentina, the analysis changes.
- Foreign entity rules. Argentina's international fiscal transparency rules attribute the income of certain foreign entities to Argentine resident owners, including entities that are transparent or that mainly earn passive income in low-tax settings. A US LLC that pays no US tax is the kind of entity these rules look at.
- Bienes Personales. Your interest in the US company and any US bank account count as foreign assets for the personal assets tax. Rates have been falling under the 2024 reform, and a special advance-payment regime was offered; your adviser confirms what applies to you.
- Monotributo and the general regime. Many freelancers who export services are registered as *monotributistas*. Moving client contracts to a US company changes what you invoice and to whom, so check whether your current category still fits.
- Currency. In April 2025, Argentina lifted most foreign currency restrictions for individuals, who can again buy dollars through the official market without the old monthly limit; some cross-restrictions between the official market and financial dollar operations were later reintroduced. Check the current rules with your bank before funding the company or bringing money home, and keep invoices and payout statements.
We handle the US side; your Argentine adviser confirms the Argentine side.
Which US state?
- Wyoming: for freelancers, agencies and online sellers, with a low yearly cost. See Wyoming LLC for non-residents.
- Delaware: for startups raising from investors. See Delaware LLC for non-residents and US C-Corporation for non-residents.
- Florida: for businesses with real activity in Miami. See Florida LLC for non-residents.
- New Mexico: no annual report. See New Mexico LLC for non-residents.
Use our state selector or read best state for non-residents.
What it costs
| With UCB | |
|---|---|
| Wyoming LLC with EIN, all-in | $249 |
| Wyoming LLC with EIN and US bank account application | $348 |
| Delaware corporation with EIN, all-in | $308 |
| Keeping a Wyoming LLC active each year | $121 |
| Keeping a Delaware corporation active each year | $578 |
| US business address add-on (own suite number) | $60 a year |
Formation prices include the state fee and the first-year registered agent. See what a US LLC costs every year and the cost calculator.
Documents you need
| Document | Notes |
|---|---|
| Argentine passport | Valid, clear colour scan; the DNI alone is not enough for US banks |
| CUIT or CUIL | Banks may ask for your Argentine tax number |
| Proof of address | A recent utility bill or bank statement in your name |
| Company name and description | Two or three names; a specific description of the business |
| Argentine company documents | Bylaws and registration, if your SA, SRL or SAS will own the US company |
No SSN, ITIN or US address is needed to form the company or get its EIN. See EIN for non-residents.
Banking and payments
US banks and fintechs accept applications from Argentine residents. A precise business description, an English-language website, client contracts or invoices, matching details on every document and a US business address with your own suite number all help. Expect questions about where your money comes from and goes to. See US business bank accounts for non-residents and why banks reject non-resident applications.
Worked examples
These are illustrative examples, not client cases.
Example 1: the Buenos Aires developer. A backend engineer working for a US startup forms a Wyoming LLC that signs the contract and is paid by ACH. The LLC usually owes no US income tax and files Form 5472. In Argentina, the profit is reported in her return as it is earned, and the LLC and its account are declared for Bienes Personales.
Example 2: the Córdoba agency. A product studio with US clients and a team in an Argentine SRL forms a US LLC owned by the SRL to sign US contracts. The companies sign a services agreement and the LLC pays the SRL against invoices. Form 5472 reports the payments, and the *contador* handles how the income is brought into Argentina.
Example 3: the startup raising from a US fund. The fund asks for a Delaware C-Corporation that will own the Argentine company. Lawyers in both countries plan the share exchange; we form the corporation and keep its US filings current. With no treaty, dividends to Argentine founders would face 30%, so profits usually stay in the company until an exit.
Example 4: the course creator. A creator in Rosario sells courses to US students through US Stripe. A Wyoming LLC with a US bank account holds the Stripe account. See US LLC for content creators.
Common mistakes
- Assuming the LLC's profit is not taxable in Argentina until it is brought home.
- Leaving the US company and US bank account out of Bienes Personales.
- Expecting a treaty rate on a W-8BEN when Argentina has no treaty with the USA.
- Forgetting Form 5472 because the LLC owes no US tax.
- Giving US clients a W-9 instead of a W-8BEN-E. See W-8BEN-E vs W-8BEN.
Frequently asked questions
Is there a tax treaty between the USA and Argentina? No. US dividends, interest and royalties paid to Argentine residents face 30% withholding unless a domestic exemption applies.
Does a US LLC owned from Argentina pay US tax? Usually not, when all the work is done in Argentina with no US office, staff or agents. It files Form 5472 every year.
Do I pay Argentine tax on my US LLC? Generally yes. A single-member LLC is transparent, so its profit is usually reported in your Argentine return as it is earned, and the company counts as a foreign asset. Your *contador* confirms the details.
Can I use Stripe with a US company? Yes, a US company with a US bank account can apply for a US Stripe account.
Can I form a US company from Argentina without travelling? Yes. See open a US company without visiting.
How UCB helps founders in Argentina
We form US LLCs and corporations for Argentine residents and companies remotely, all-in: a Wyoming LLC with EIN is $249, a Delaware corporation with EIN is $308, and our formation, EIN and bank account package is $348. Each year we keep the company active and file its federal return through our US tax filing service, alongside your *contador*. See also Colombia, Brazil, Mexico and forming a US company from abroad: country guide.
Expanding to the USA from Argentina? WhatsApp us at +91 8105 199 399 or email enquiries@ucbsolutions.com, and we will recommend the right structure and state for you.
Let our experts handle it for you
Every business is different. Message us with your country, business type and goals, and we will recommend the right structure, state and package. We do the work; you focus on your business.
This article is general information for non-resident business owners and is not legal or tax advice. Rules and fees change; contact us to confirm what applies to your situation.
