Short answer
The RIGI, created by Title VII of Ley 27.742, grants 30 years of regulatory stability and tax, customs and foreign-exchange benefits to large projects in sectors such as energy, mining, infrastructure, technology, forestry, tourism, steel and oil and gas. The general minimum investment is USD 200 million, with sector thresholds of up to USD 900 million, and projects are carried out through a single-project vehicle (VPU). Decree 105/2026 extended the deadline to apply by one year, to 8 July 2027.
Based on the official Argentine sources listed at the end of this page.
Who can apply
The project must qualify as a large investment in one of the promoted sectors and be carried out by a single-project vehicle (Vehículo de Proyecto Único, VPU). According to the Ministry of Economy, the investment plan must meet these conditions:
- A minimum investment of USD 200 million as a general floor; regulations may set sector thresholds of up to USD 900 million (USD 1,000 million per stage for strategic long-term export projects).
- At least 40% of the minimum invested in the first two years (with a regulatory exception of no less than 20%).
- A long-term profile, measured as a ratio of net cash flow to capital investment of at least 35% in the first three years (Resolution 484/2026).
- A commitment to spend at least 20% of the investment with local suppliers.
Companies or their shareholders with final criminal convictions under the corporate liability, tax, customs or exchange criminal regimes, bankrupt companies, and those with unpaid final tax, customs or social security debts are excluded.
Main benefits
| Area | Benefit |
|---|---|
| Income tax | Flat 25% rate; accelerated depreciation; tax losses without expiry, transferable from year 5; full credit of the bank debits and credits tax |
| Dividends | Withholding of 7%, reduced to 3.5% from the seventh year after adhesion |
| VAT | Capital goods and infrastructure payable with tax credit certificates |
| Customs | Imports free of duties, statistics fee and national or local collections; exports free of export duties from the third year (second year for strategic export projects) |
| Foreign exchange | Progressive free availability of export proceeds: 20% in year 2, 40% in year 3, 100% from year 4 (faster for strategic export projects) |
| Legal certainty | Stability of the incentives for 30 years from adhesion |
Deadlines
Ley 27.742 set a two-year adhesion period, extendable once by one year. Decree 105/2026 used that extension: applications can be filed until 8 July 2027. The same decree clarified which projects qualify, set rules for expansions of existing operations, and created an evaluation committee for VPU applications.
Suppliers of RIGI projects can also register and benefit from certain features of the regime; their applications are evaluated separately.
Frequently asked questions
Can a smaller company benefit from the RIGI?
Not as a project owner below the minimum investment threshold, but suppliers to approved RIGI projects can register under the regime's supplier rules.
Until when can a project apply?
Until 8 July 2027, following the one-year extension granted by Decree 105/2026.
Is a separate company required?
Yes. The project must be carried out by a single-project vehicle (VPU), which in practice is usually a new Argentine company or a branch dedicated exclusively to the project.
Official sources
Related guides
This guide is general information about Argentine law as of the review date. It is not legal advice for a specific case, and rules—particularly foreign-exchange regulations—change frequently.