The Argentine Thread

Guide · 3. Investing

RIGI investment regime

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

The Large Investment Incentive Regime (RIGI) was created by Title VII of the Bases Law 27.742 (in force 8 Jul 2024) and regulated by Decree 749/2024 of 22 Aug 2024. It offers stability and tax, customs and FX benefits for 30 years to large projects held in a single project vehicle (VPU).

  • Application window. Extended once by Decree 105/2026 (published 19 Feb 2026) to 8 Jul 2027. The law allows no further extension.
  • Thresholds. A general minimum of US$200m per project under Decree 749/2024, varying by sector. Decree 105/2026 added onshore oil and gas exploitation and production projects with a US$600m minimum.
  • Benefits. Under Law 27.742, these include a 25% corporate income tax rate, accelerated depreciation, VAT credit refunds, exemption from import and export duties on a set schedule, and phased freedom from the obligation to bring export proceeds into the official market.
  • Latest approval. Ministry of Economy Resolution 1848/2026 (signed 21 Oct 2026, Boletín Oficial 22 Oct 2026) approved the adhesion of Toyota Argentina S.A. Sucursal Dedicada for an expansion of a preexisting project, a plant for the production of electrified vehicles in Zárate, Buenos Aires province, under the technology sector. The investment amount and commitments in the resolution articles are not yet verified from the official text.
  • Approved projects. The government publishes the list of approved projects at rigi.ar. Our own count from that list is US$68.4bn approved in 25 projects, with US$121.7bn under evaluation.

The benefit list above is a summary. Sector thresholds, the export duty timetable and the FX release percentages should be checked against the law and Decree 749/2024 as amended.

Primary sources

Related pages