Agribusiness in Argentina: export duties, grain trading, land and the investment rules

Key rules

1. Export duties: legal basis and how a rate is chosen

• Power to tax. Every export duty decree in the sources is issued under Customs Code art. 755, section 1, which empowers the Executive to tax, untax or modify export duties, citing the purposes of section 2(c) (promote, protect or conserve national productive activities and natural resources) (recitals of Decrees 38/2025, 439/2025, 423/2026). They are "delegated" decrees reported to the Bicameral Permanent Committee of Congress under Law 26.122 (for example Decree 423/2026, art. 5).
• Which date fixes the rate. For Law 21.453 products, "the tax, rate, tariff and taxable base regimes (index price, FOB value, minimum FOB value or equivalent) in force on the date each sale is closed" apply (Law 21.453, art. 6, first paragraph). The exchange rate for converting into pesos is the one in force on the date the export declaration for consumption is registered (art. 6, second paragraph). The duty applies "with total independence of the date on which the currency is brought in" (art. 7).
• Protection against increases. If DEX rates rise between DJVE registration and the customs export declaration, the exporter must prove it held or had bought the products before the increase; if it cannot, it pays the higher of the two rates (Law 26.351, arts. 1 and 2). This law is "of public order" and expressly retroactive to DJVEs registered before it (arts. 4 and 5).
• Decree 423/2026 scheduling. Annex II rates "apply according to the start date of the shipment period stated in the DJVE, where applicable" (art. 2). The decree recitals describe two components: immediate cuts for winter crops (wheat and barley, Annex I) and a schedule for summer crops (soybean, sunflower, maize, sorghum, Annex II) designed so that the cut is in force when the harvest is sold. Annex III sets a separate schedule for biodiesel (3826.00.00) (art. 3).
• The government's stated policy. The recitals of Decree 423/2026 state that export duties are considered "a distorting tax that must be eliminated" and will be reduced "to the extent the fiscal surplus allows". That is a statement of intent, not a legal commitment; the decree itself only fixes rates up to December 2028.

2. Export duty rates for the main products

See Table 1. Key points from the annexes:

• Soybeans (1201.90.00). 26% under Decree 526/2025 (in force from 1 August 2025); 0% under the temporary window of Decree 682/2025 (see section 3); 24% under Decree 877/2025 (in force 12 December 2025); then the Decree 423/2026 schedule. Soybean seed for sowing (1201.10.00) pays 1.5% in 2026, falling to 1.25% and then 1.0%.
• Soybean products. Crude oil 1507.10.00 and meal 2304.00.10 and 2304.00.90 at 22.5% in 2026; 1507.90.11 at 18%; 1507.90.19 at 22% (Decree 423/2026, Annex II).
• Maize (1005.90.10 and 1005.90.90). 8.5% in 2026 under Annex II, with exceptions: popcorn maize (pisingallo) 0%; flint or plata maize in retail packs up to 2 kg and "the others" in retail packs up to 2 kg 3%; flint or plata in bulk with up to 15% bagged 4.5% (Decree 877/2025 annex, note to 1005.90.10; Decree 423/2026, Annex II references (1) to (4)). Maize seed (1005.10.00) 2.5% in 2026.
• Sorghum (1007.90.00). 8.5% in 2026, following the maize schedule (Annex II, line "1007.90.00 Excepto (5)").
• Sunflower (1206.00.90). 4.5% in 2026, falling to 4.0% (December 2027) and 3.0% (December 2028), with 0% for hulled and confectionery types (Annex II, line "1206.00.90 Excepto (8) (9) (10)" and references (8) and (9)).
• Wheat and barley. 5.5% under Decree 423/2026, Annex I (no further schedule). Wheat seed (1001.11.00 and 1001.91.00) 1%. Wheat flour (1101.00.10) 2.5%.
• Beef and cattle. Under the Decree 526/2025 annex (in force from 1 August 2025): fresh, chilled or frozen bovine meat (0201.10.00 to 0202.30.00) and 0205.00.00 at 5%; bovine offal (0206.10.00 to 0206.29.90) at 3.75%; live bovines 0102.21 and 0102.29 at 6.5% and 0102.31 to 0102.90 at 3.5%; poultry 0207 at 5%. Meat of the cow category coded A, B, C, D and E (other than live animals) is at 0% (Decree 697/2024, art. 2). Dairy products listed in the annex of Decree 506/2023 are at 0% (Decree 697/2024, art. 3), with export refund also at 0% (art. 4).

3. The 2025 temporary windows and their conditions

• Decree 38/2025 (BO 27 January 2025) set many regional and processed products at 0% (Annex I) and cut other rates temporarily until 30 June 2025 (Annex II). For Law 21.453 products the reduced rate required adhering through an ARCA mechanism and settling at least 95% of the currency within 15 business days of the DJVE (art. 2, second paragraph). The ARCA mechanism is in RG 5646/2025 (Infoleg note to art. 2) (unconfirmed).
• Decree 439/2025 (BO 27 June 2025) extended the Decree 38 rates until 31 March 2026 only for the products in its annex, with 90% settlement within 30 business days of the DJVE from 1 July 2025 (arts. 1 and 2) (unconfirmed). Decree 526/2025 then repealed Decree 439/2025 (art. 3) and fixed permanent rates.
• Decree 682/2025 (BO 22 September 2025, in force the next day) set 0% for the grain and by product codes in its annex (including 1001.99.00, 1005.90.10, 1201.90.00, 1507.10.00 and 2304.00.90) until 31 October 2025 or until registered DJVEs reached USD 7,000 million, whichever came first (art. 1). Exporters had to settle at least 90% of the currency within 3 business days of the DJVE (art. 2). Breach meant paying the rate in force the day before and a ban on reusing the benefit until paid (art. 4). Decree 685/2025 set a parallel 0% window to 31 October 2025 for the products in its own annex, with 90% of the currency to be settled within 3 business days of the shipment permit rather than the DJVE (arts. 1 and 2) (unconfirmed).
• DJVE extension linked to the window. Agriculture Secretariat Resolution 184/2025 (BO 24 September 2025, as amended by Res. 185/2025, BO 25 September 2025) extended by 360 calendar days the validity of DJVEs registered before Decree 682/2025 entered into force, both for "DJVE 360" and "DJVE 30" types (Infoleg note to Law 21.453) (unconfirmed).

4. DJVE: how foreign sales of grain are registered

• Scope. Law 21.453 covers the products in its annex, including wheat, barley, maize, sorghum, soybean grain, soybean and sunflower oil in bulk, and oilseed meals and pellets (art. 1 and Annex). The Executive may change the list (art. 1). Solid products in packs of 2 kg or less are excluded (SAGPyA Res. 835/2005, per Infoleg note) and organic products are excluded (Res. 128/2019, art. 21, per Infoleg note).
• Registration. Foreign sales must be registered by sworn statement with the authority of application "in the form the Executive determines", which also sets how long each declaration is valid (art. 3). Registration was historically open to exporters registered with Customs and the former National Grain Board (art. 4); today SISA registration as "grain exporter" requires registration in the Customs importer and exporter registry (Res. SAGyP 50/2025, Annex III, point 24.1).
• Fulfilment and penalties. A DJVE is fulfilled when, within its validity, the exporter registers customs export declarations for at least 90% of the declared quantity (art. 9). Non fulfilment or cancellation is fined at 15% of the FOB value of the unfulfilled part, up to 90% of the declared quantity (art. 9, second paragraph). False data is fined up to 10% of total FOB (art. 8).
• Guarantees. The Executive may require a bank guarantee or surety insurance (art. 5) (unconfirmed).
• Implementing decrees. The recitals of Decree 38/2025 identify Decrees 1177/1992 and 654/2002 as the implementing rules for the DJVE system (unconfirmed).

5. SISA: the grain registry at ARCA

• Who must register. (a) Producers, (b) operators in the marketing chain, and (c) owners, co owners, usufructuaries and occupiers of farmed rural land and their subcontractors, for grains, seeds in certification, dry pulses and grain derivatives (RG 4310, art. 1). When the land belongs to residents abroad, the obligation falls on their representatives in Argentina (art. 1, last paragraph).
• Requirements. Fiscal password level 3, biometric data registered, email and telephone, and an electronic tax domicile (art. 2).
• States. Since RG 5771/2025 (BO 14 October 2025): state 1 (low risk) for those who stay in state 2 for 24 consecutive months and have category A or B in ARCA's risk profile system; state 2 (medium risk) for the parameters of Annex II and for newcomers; state 3 (high risk) for listed breaches; and inactive for serious breaches or for obligated persons not registered (art. 3). Formal breaches not cured within the notice term plus 45 calendar days change the state (art. 5(a), text per RG 5748/2025).
• Land and contracts. Owners must declare the farmed rural properties ("Superficie" option), and whoever farms them declares the activity ("Actividad" option). Where the land is someone else's, the tenant or subcontractor uploads the lease or farming contract in PDF and the owner accepts or rejects it (arts. 14, 22, 25). A second co owner has 10 calendar days to accept, otherwise the request is rejected (art. 24). The former Registry of Farmed Rural Land (RG 4096) migrated into SISA (art. 13).
• RENSPA via SISA. Producers without a SENASA RENSPA for the farm must request it through SISA; the agency grants it within 72 business hours (art. 22).
• Income tax withholding link. Payers obliged to withhold income tax under RG 830 must check the "constancia de alta de tierras rurales explotadas" and its registration code for the contract being paid. Without it, they apply the highest RG 830 Annex VIII rate for the operation, without the non taxable minimum (art. 34).
• Productive information. Producers must file stock and planted area: IP1 from 1 September to 31 October each year (stocks at 31 August and area of crops in the "Superficie I" annex) and IP2 from 1 December to the end of February (area of "Superficie II" crops) (art. 37, text per RG 5894/2026, BO 1 September 2026). Failure blocks registration of grain contracts and can trigger recategorisation (art. 39).
• VAT withholding on grain sales. Buyers that are intermediaries, exporters or VAT registered purchasers withhold VAT on purchases of grain (art. 41). On the net price, for grains other than rice: 5% for state 1 sellers and for state 2 operator sellers; 7% for state 2 producer sellers; 8% for state 3; for rice 10%, 14% and 16%; and 100% of the VAT for inactive sellers (art. 43). The balance of VAT not withheld must be paid by bank transfer to the seller's registered CBU (art. 70).
• Systemic refund. ARCA refunds to SISA producers 100% of monthly withholdings in state 1 and 85.71% in state 2 (art. 61), credited by the last business day of the month in which the VAT return for the period is filed (art. 65). Since RG 5894/2026 the refund is credited only if the producer has no due tax, social security or customs debts and the account is a savings or current account (art. 64), and only if the withholding was reported by the agent and the agent's return for that month was paid (art. 62(b)(3)).
• Grain documents. Primary purchases must be documented by Primary Grain Settlement forms (LPG) linked to a Primary Certification of Deposit, Withdrawal or Transfer of grain (art. 62(b)(1), text per RG 5894/2026).

6. RUCA is abolished; SIOCAL for meat; SISA activities for grain

• Repeal. Resolution 50/2025 repealed Res. 21/2017 (RUCA) and its amendments (art. 1), explaining that grain operators had to register in both RUCA and SISA, creating "a duplication of registries" (recitals).
• Grain. Grain registrations in RUCA migrated to SISA without new registration (art. 5). The Agriculture Secretariat's National Directorate of Agricultural Commercial Control keeps verifying, assigning plant numbers and inspecting grain operators (recitals; art. 8). Annex III defines the grain activities and minimum plant capacities: for example a collector and consignee (acopiador consignatario) needs a plant of at least 1,000 t; many industrial categories need 300 t; conditioners need 500 t; and plantless categories include grain trader, exporter and broker (Annex III, points 1, 6, 13, 23, 24, 25).
• Meat. SIOCAL is the "continuator" of RUCA for the cattle, meat and dairy chain (art. 4). Everyone trading or industrialising in the meat chain must register, except primary production; registration is online at www.siocal.magyp.gob.ar with fiscal password level 3, has no expiry while the requirements are met, and requires company documents, sanitary approval of the plant, title or lease of the plant and ARCA registration (Annex I, points 1.1 to 1.5, as replaced by Res. 103/2026). Exporters of cattle and meat must also be in the Customs importer and exporter registry (Annex I, point 2.10.1). Deficiencies must be cured within 10 business days or the file is archived (point 1.6.1).
• Sanctions. Breaches are punished under Laws 21.453, 21.740 and 25.507, Law 25.345 art. 12, Decree Law 6698/1963 and related decrees, with possible removal from SIOCAL or SISA (art. 9).

7. SENASA: RENSPA and sanitary rules

• RENSPA is compulsory and free for all livestock producers regardless of herd size and for all crop producers, whatever their title to the land (SENASA Res. 423/2014, as recited in SENASA Res. 679/2026) (unconfirmed).
• 2026 compulsory update. Producers whose RENSPA has not been updated for more than a year must update within 90 calendar days of Res. 679/2026 entering into force (published BO 29 July 2026, in force the next day), online through the RENSPA system with fiscal password on the ARCA site or in person at SENASA (arts. 1, 2 and 9). After the deadline the RENSPA is removed, and the holder cannot carry out activities needing SENASA intervention, authorisation or certification (art. 3). Under the permanent regime, a non updated RENSPA is blocked for 90 days and then removed (art. 5). Cattle producers in foot and mouth vaccination zones who file the other species declaration at vaccination are exempt (art. 6(a)). Sanctions follow Chapter V of Law 27.233 and Decree 776/2019 (art. 8).
• Practical date. Counting 90 calendar days from 30 July 2026 gives 27 October 2026 as the last day for the first round of updates (unconfirmed).
• Plant approvals. SISA activities such as feed manufacturing require separate SENASA establishment registration (Res. 50/2025, Annex III, point 6.1). Slaughter and meat plants need sanitary approval (Annex I, point 1.5.2).

8. Seeds, plant variety rights and biotech approvals

• Seeds Law 20.247 (BO 16 April 1973) creates the National Registry of Seed Trade and Control, where anyone who imports, exports, produces certified seed, processes, analyses, identifies or sells seed must register (art. 13); the National Registry of Cultivars (art. 16); and the National Registry of Cultivar Property, which protects breeders (art. 19).
• Property title. A variety title lasts 10 to 20 years depending on species (art. 22), can be transferred but only binds third parties if registered (art. 23), and for a foreign variety is granted to the breeder or a representative domiciled in Argentina on reciprocity, for no longer than the protection left in the country of origin (art. 26). Failure to pay the annual registry fee for six months after formal demand voids the title (art. 30(e)).
• Farm saved seed. The title is not infringed by someone who "reserves and sows seed for his own use", or uses or sells the harvest as raw material or food (art. 27). This is the legal root of the long running dispute over royalties on saved soybean seed. The sources contain no statute or regulation that sets a royalty or limits own use beyond art. 27 (unconfirmed). Royalties on protected varieties and on patented biotech traits are therefore contractual, between the breeder or trait owner and the farmer or seed multiplier (unconfirmed).
• Selling unauthorised seed is fined (art. 37), with amounts now expressed in sanction units (Infoleg note citing INASE Res. 1/1994) (unconfirmed).
• INASE survived its dissolution. Decree 462/2025 dissolved the National Seed Institute (INASE) among other bodies. Both chambers of Congress rejected that decree (Chamber of Deputies Resolutions 43/25, 44/25, 94/25, 95/25 and Senate Resolutions 53/25 to 56/25, published 25 August 2025), and DNU 627/2025 (BO 3 September 2025) expressly restored the full validity of the norms the rejected decrees had repealed or modified, because, in the Executive's reading, a rejection under Law 26.122, art. 24, "derogates" the decree but does not revive what it had repealed (DNU 627/2025, recitals). Infoleg now marks many Seeds Law articles as "original text restored by art. 1 of Decree 627/2025". INASE continues to issue resolutions in 2026 (for example INASE Res. 475/2026 on seed waybills, per the Infoleg search held) (unconfirmed).
• GMO approvals. Ministry of Economy Resolution 255/2026 (BO 11 March 2026) now governs all activities with GMOs of agricultural use. Any release of a GMO without commercial authorisation needs prior approval of the Agriculture Secretariat, case by case, with INASE and SENASA acting within their powers (arts. 1 and 2). Commercial authorisation involves three assessments: agroecosystem risk by the Innovation and Biotechnology Coordination and the CONABIA advisory commission (120 business days), food and feed safety by SENASA (120 business days, can run in parallel), and a market impact opinion by the Market Policy Directorate (30 business days after the other two) (art. 4). Clocks stop while the applicant answers requests (art. 4, last paragraph). Authorisation can be "for all uses", for declared uses, or under the regional biosafety network memoranda with Brazil, Paraguay and Uruguay (art. 5). An optional prior consultation is available (art. 7). The resolution repealed earlier rules including Resolution 763/2011 (art. 15) (unconfirmed).
• Example of the system working. SAGyP Resolution 200/2026 (BO 16 October 2026) authorised the commercialisation "for all uses" of a stacked GM soybean tolerant to several herbicides, citing Res. 255/2026 (Infoleg summary and links).

9. Rural land: ownership after the repeal of Law 26.737

• Repeal. DNU 70/2023 (BO 21 December 2023), art. 154: "Derógase la Ley N° 26.737." The recitals call it necessary to repeal a law "which limits the right of property over rural land and investment in the sector" (as quoted in the guide's foreign ownership page). Infoleg: "ABROGADA POR ARTICULO 154 DEL DECRETO N° 70/2023".
• What went away. The caps of 15% of rural land in foreign hands, 30% of that for one nationality, 1,000 hectares per foreign owner in the core zone, the habilitation certificate from the National Rural Land Registry and the rule that rural land was not an "investment" for bilateral investment treaties (Law 26.737, arts. 8 to 11 and 14, summarised in the guide's foreign ownership page).
• What remains. Border security zones under Decree Law 15.385/1944 and Law 23.554 still require prior consent for transfers and leases that hand over possession (see Border zones). Large permanent bodies of water were an outright ban under Law 26.737, art. 10; that ban fell with the law (unconfirmed).
• Is the repeal safe? The sources contain no record of a congressional rejection of DNU 70/2023 or of a court ruling on art. 154 (unconfirmed). Two points help an adviser size the risk. First, under Law 26.122, art. 24, a decree falls only if both chambers reject it, and the rejection leaves "rights acquired during its validity" intact (quoted in DNU 627/2025, recitals). Second, the Executive's own reading in DNU 627/2025 is that a rejection does not revive a law the decree repealed; Congress would have to pass the old law again. That reading is the government's position, not a court holding. A buyer acquiring now should therefore assume the repeal holds, but write the purchase so that a future cap, if one were ever re enacted, would most likely apply only to future acquisitions (unconfirmed).

10. Rural leases and sharecropping (Law 13.246)

• Public order. The law applies to every contract with the substance and agroeconomic purpose it describes, whatever the parties call it; its benefits cannot be waived and contrary clauses are "irremediably void" (art. 1).
• Lease (arrendamiento). One party grants use of a plot outside the urban area for farming and the other pays a price in money (art. 2). Minimum term 3 years; a successive contract between the same parties on the same land without a term, or with a shorter one, is deemed to be for 3 years; an option to extend agreed at the start is not a successive contract (art. 4, text per Law 22.298).
• Sharecropping (aparcería). One party hands over land, animals or both to share the produce (art. 21). The 3 year minimum, the ban on soil exhaustion, the protected assets, the void clauses and the parties' duties also apply to land sharecropping (art. 22). The parties may freely agree the share (art. 30) but may not agree a fixed quantity of produce or its money equivalent (art. 32), nor add to a fixed share or a sum of money an extra payment based on price or yield (art. 42). Mixed share plus cash contracts are governed by the sharecropping rules (art. 44). Actions under a sharecropping contract prescribe in 5 years (art. 28).
• Assignment and death. No assignment or sublease without the landlord's express consent; on the tenant's death, close relatives who worked the farm may continue or terminate, notifying within 30 days (art. 7).
• Soil. "Irrational exploitation" causing erosion or exhaustion is prohibited; the landlord may terminate or seek an injunction plus damages (art. 8).
• Void clauses. Clauses requiring the tenant to sell, insure, transport, store or market the crop with a specific person; to hire work, buy machinery or seed from a specific person; or to use a specific harvesting or marketing system, are void, except for contracts with registered seed breeders and multipliers (art. 17). So are clauses moving jurisdiction or setting a special domicile other than the tenant's real one (art. 17, last paragraph). This matters to integrated agribusiness models that bundle land with input supply or offtake.
• Obligations. The tenant must farm as agreed, keep the land free of pests and weeds and conserve buildings; landlord and tenant share 50/50 the cost of fighting pests present at signing (art. 18). Non payment of rent or unjustified abandonment allows termination and eviction (art. 19). On expiry the tenant must return the land with no extra time (art. 20).
• Exclusions. Contracts for up to two harvests ("accidental" contracts) and grazing only contracts for up to one year are outside the law, unless renewals add up to more (art. 39). The parties may ask a court to classify and approve the contract; the certified copy then serves as title for immediate eviction at expiry (art. 39, as quoted in the Infoleg text) (unconfirmed).
• Long contracts. Where the tenant must make improvements that delay productivity by more than 2 years (plantations, clearing, irrigation, drainage), the contract may run up to 20 years (art. 45).
• Form and registration. Leases must be in writing; an unwritten lease that can be proven is still protected; either party can demand a written contract and may register it in the property registry with signatures certified by a notary, justice of the peace or other official (art. 40).
• Order of sources. Law 13.246, then the parties' agreement, then the Civil Code (now the Civil and Commercial Code) rules on leases, then local custom (art. 41).
• Tax and registration links. The lease must be uploaded to SISA by the tenant and accepted by the owner (RG 4310, arts. 25 and 30). Income tax withholding on rural rent (RG 830, Annex II(b)(3), regime code 32) is 6% for registered landlords and 25% or 28% for unregistered ones, above a monthly non taxable amount of ARS 11,200 (US$ 7.16) (RG 830 Annex VIII table held in the sources) (unconfirmed). Rent covering more than one month follows the global payment rule (RG 830, art. 16).

11. FX settlement for agro exporters

• Grain and oilseed codes listed in FX rules point 7.1.2.1 must be brought in and settled within 30 calendar days from the customs shipment completion date, for sales to any counterparty. The list includes 1001.19.00, 1001.99.00, 1003.90.10, 1003.90.80, 1005.90.10 (except popcorn), 1007.90.00, 1201.90.00, 1208.10.00, 1507.10.00, 1507.90.19, 1517.90.90 (except products without soy), 2304.00.10 and 2304.00.90 (point 7.1.2.1).
• Beef and other agro products not in that list follow the general terms of point 7.1.2 (60 days with related counterparties, 180 days general case, per the guide's export proceeds page) (unconfirmed).
• Collected money must in any case be settled within 20 business days of collection, and advances and prefinancing within 20 business days of receipt (points 7.1.1 and 7.1.3, as summarised on the Export proceeds page). Under Law 21.453, art. 7, currency inflows "are governed by BCRA rules", separately from the duty.
• The 80/20 "blend" ended with DNU 269/2025 from 14 April 2025 (see the export proceeds page). Since then, the only extra FX conditions on grain have come attached to temporary duty cuts (95% in 15 business days under Decree 38/2025; 90% in 3 business days under Decree 682/2025).

12. Agricultural cooperatives (Law 20.337)

• Nature. Cooperatives have variable capital and unlimited duration, one vote per member, a limited interest on shares, a minimum of 10 members (save exceptions admitted by the authority) and distribute surplus in proportion to use of services (art. 2).
• Members. Individuals over 18 and other legal persons, "including companies by shares", may join, subject to the bylaws (art. 17). A foreign investor's Argentine subsidiary can therefore be a member (unconfirmed).
• Formation. Constituted by a single act with minutes signed by all founders (art. 7); three copies of the minutes and proof of deposit of one twentieth of subscribed capital in an official or cooperative bank go to the authority, which authorises and registers within 60 days if there are no observations (art. 9). Regular constitution requires authorisation and registration; no publication is needed (art. 10).
• Surplus. Of distributable surplus: 5% to legal reserve, 5% to an assistance and staff incentive fund, 5% to an education fund, an optional interest on shares capped at one point over Banco Nación's discount rate, and the rest returned to members; in marketing cooperatives, in proportion to each member's operations (art. 42).
• Authority. The law names the National Institute of Cooperative Action as authority of application (art. 105) (unconfirmed).
• Tax. Profits of cooperatives of any kind are exempt from income tax (Income Tax Law, t.o. 2019, art. 26(d)); interest on shares distributed by non consumer cooperatives is second category income of the members (ITL, art. 48(g)) and subject to withholding (RG 830 Annex II(d), code 43 at 6% for registered beneficiaries). In Buenos Aires province, income from operations between cooperatives and their members, and the delivery of members' production to the cooperative, are exempt from gross income tax (PBA Fiscal Code, Law 10.397, art. 207(f)).

13. RIGI and agro industrial projects

• Sectors. RIGI applies to large investments in forestry industry, tourism, infrastructure, mining, technology, steel, energy, and oil and gas (Law 27.742, art. 167). Agriculture, livestock, food processing and grain crushing are not on the list.
• Indirect routes, as defined by Decree 749/2024, art. 1(n): forestry industry ("activities whose main input is wood", including planting forests); infrastructure for logistics and transport, including port, river and rail works (point (iii)(1), with rail text added by Decree 748/2026); energy, which includes "bioenergy" (point (vii)); oil and gas, which includes "petrochemicals, including the production of fertilizers" (point (viii)(3)); and technology, which includes biotechnology (point (v), as amended by Decree 105/2026). Whether a specific agro project (for example a crushing plant with its own port, or a biofuel plant) fits one of these is decided case by case by the authority (unconfirmed).
• Thresholds and deadline. Minimum computable investment USD 200 million (Law 27.742, art. 173), with a long term test on cash flow that Ministry of Economy Res. 484/2026 (BO 13 April 2026) set at a ratio no higher than 35% (Infoleg note to art. 172). The adhesion window was extended by one year from 8 July 2026 (Decree 105/2026, BO 19 February 2026, Infoleg note to art. 168), so to about 8 July 2027 (unconfirmed). Only a single project vehicle (SA, SAU, SRL, foreign branch, dedicated branch or joint venture) may apply (art. 169).

14. Provincial gross income tax on primary production

• Federal framework. The guide's Gross income tax page covers the Fiscal Consensus caps (agriculture, livestock, hunting and forestry were to be exempt in the later years of Law 27.429, Annex I) and the Convenio Multilateral art. 13 rule that taxes primary products dispatched by the producer in the producing province.
• Buenos Aires province 2026. Codes 0111 (cereals and forage crops), 0112 (oilseeds) and 0141 (cattle breeding) pay 0.75% general rate and 0.75% in reduced tramos 1 to 3, and 0% in tramos 4 to 7 (PBA Law 15.558, art. 20 table). Tramo 4 applies where the taxpayer's total income (taxed, untaxed and exempt, in or outside the province) in the previous year did not exceed ARS 163,364,760 (US$ 104,459) (art. 20(d)). Leasing out land you own is a real estate activity, not primary production: class 6810 pays 5%.
• PBA rural property tax. Rural land pays the provincial Inmobiliario Rural tax; for 2026 the basic component on rural land has a minimum of ARS 6,563 (art. 11), and plots up to 50 hectares used only for listed farming activities are exempt if the owner's prior year income did not exceed ARS 142,944,165 (art. 165).
• Other provinces. Córdoba, Santa Fe, Entre Ríos and others set their own rates and exemptions; none of their tax laws are in the source files (unconfirmed).

15. Income tax and VAT points specific to grain

• Grain (cereals and oilseeds, except rice) and dry pulses are listed in VAT Law art. 28 among goods at the reduced rate; RG 4310 refers to the alternative rates of 21% or 10.5% (art. 70).
• Cooperative profits are exempt (ITL, art. 26(d)).
• Futures and options on grain exchanges: income tax withholding of 0.5% (registered) or 2% (unregistered) for operations through futures markets settled within the term (RG 830 Annex VIII, code 53).

Step by step

A. A foreign investor setting up to produce grain on leased land

1. Vehicle. Incorporate an Argentine SA, SAU or SRL or register a branch (see the entities section). Obtain CUIT, register for VAT and income tax, and IIBB in each province where you farm (Convenio Multilateral if more than one) (unconfirmed). Fiscal password level 3 for the legal representative.
2. SISA. Meet RG 4310, art. 2 (biometrics, email and phone, electronic domicile). Register in the SISA "Categoría" module as producer (arts. 10 to 12). You start in state 2 (art. 3(b)).
3. Lease. Negotiate a written lease of at least 3 years with a price in money (Law 13.246, arts. 2, 4 and 40). Check the land is not in a border security zone; if it is, the lease also needs prior consent (see Border zones). Have signatures certified if you want to register it (art. 40).
4. Upload the lease. In SISA, "Módulo Superficie/Actividad", option "Actividad": declare the activity on the landlord's plot and upload the contract in PDF; the owner must accept (RG 4310, arts. 22 and 25). Keep the "Código de Registración"; without it the landlord suffers the maximum income tax withholding (art. 34).
5. RENSPA. If the farm has no RENSPA, request it through SISA (72 business hours, art. 22). Keep it updated yearly (SENASA Res. 679/2026).
6. Plant and file IP. File SISA productive information: IP1 by 31 October and IP2 by end February (RG 4310, art. 37).
7. Sell. Sell to an exporter, crusher or collector registered in SISA. The buyer issues the LPG and withholds VAT at 7% (state 2 producer), paying the rest of the VAT to your CBU (arts. 43 and 70). Check that your CBU is a savings or current account to receive refunds (art. 64).
8. Refund. File your monthly VAT return; ARCA refunds 85.71% of withholdings in state 2 by the end of that month (arts. 61 and 65). After 24 months in state 2 with SIPER A or B you move to state 1 (art. 3(a)).

B. Exporting grain directly

1. Register in the Customs importer and exporter registry and in SISA as "grain exporter" (Res. 50/2025, Annex III, points 24 and 24.1).
2. Register the DJVE with the Agriculture Secretariat when the foreign sale is closed. The duty rate and base are those in force on that date (Law 21.453, art. 6); under Decree 423/2026 the scheduled rate follows the start of the declared shipment period (art. 2).
3. Customs export declaration (permiso de embarque) and payment of the duty, converted at the exchange rate of the declaration date (Law 21.453, art. 6) (unconfirmed).
4. Ship at least 90% of the declared quantity within the DJVE validity (Law 21.453, art. 9).
5. Settle the currency in the official FX market within 30 days of shipment completion (FX rules, point 7.1.2.1), or earlier if you received an advance (point 7.1.3).
6. Act as VAT withholding agent on purchases from producers and file under SICORE (RG 4310, arts. 41 and 46; RG 2233 per RG 5894/2026).

C. Meat plant or cattle exporter

1. SENASA approval of the plant; municipal or provincial approval where needed.
2. SIOCAL registration at www.siocal.magyp.gob.ar (Res. 50/2025, Annex I, as replaced by Res. 103/2026), with company documents, plant title or lease, sanitary approval and ARCA activity code.
3. Customs exporter registration (Annex I, point 2.10.1).
4. Export: duty at the Decree 526/2025 annex rate; settlement under FX rules point 7.1.2; Hilton and other quotas are distributed by Agriculture Secretariat resolutions (for example SAGyP Res. 105/2026 on the Hilton quota, per the Infoleg search) (unconfirmed).

D. Buying farmland

1. Title and registry search; check pre 2024 acquisitions by foreigners had the Law 26.737 certificate where required (see the foreign ownership page).
2. Border zone check and, if needed, prior consent.
3. Deed before a notary; stamp tax and registration.
4. Register as owner in SISA ("Superficie" option) and declare the property in ARCA's "Sistema Registral" as an agricultural establishment (RG 4310, art. 14).
5. If you will lease it out, accept the tenant's SISA upload (art. 25) and register for IIBB on rent (PBA class 6810 at 5% in Buenos Aires).

Costs and timelines

Table 1. Export duty rates for the main agro products (in force 26 October 2026, with schedule)

Sources: annexes of Decrees 526/2025, 877/2025 and 423/2026 (Annex II images for 2027 and 2028; Annex I image). "From 1 Dec" columns show the rate for DJVE shipment periods starting on or after that date. Rates for codes marked (unconfirmed) in the Decree 526/2025 column were not checked line by line.

Table 2. Soybean (1201.90.00) monthly schedule under Decree 423/2026, Annex II

Table 3. Maize and soybean products, quarterly view (Decree 423/2026, Annex II)

Table 4. SISA VAT withholding and refund (RG 4310, arts. 43 and 61)

Table 5. Key deadlines and thresholds

Table 6. Timeline of norms (BO dates)

Worked examples

Example 1: what a farmer receives per tonne of soybeans in late 2026

Facts (assumptions, not market data). FOB price at an Up River port US$ 400.00 per tonne [assumption; check Agriculture Secretariat official FOB prices under SAGPyA Res. 331/2001 and Bolsa de Cereales data]. Exporter fobbing and port costs US$ 12.00/t [assumption]. Freight farm to port (about 300 km) US$ 30.00/t [assumption]. Broker commission 1% of the price paid [assumption]. Drying, storage and conditioning US$ 3.00/t [assumption]. Farmer in Buenos Aires province, above the 0% IIBB tramo, SISA state 2. Official rate ARS 1,530.00 [hypothetical]. Duty 24% (DJVE shipment period starting in 2026, Decree 423/2026, Annex II), applied to FOB (unconfirmed).

Step 1. Export duty. 400.00 × 24% = US$ 96.00/t (ARS 146,880).

Step 2. Exporter's capacity to pay (FAS price). 400.00 − 96.00 − 12.00 = US$ 292.00/t (ARS 446,760). This is the price the exporter can pay at port for grain delivered.

Step 3. Farmer's deductions.

The farmer's ARS 388,451.70 is equivalent to US$ 248.39 at the MEP rate of ARS 1,563.90. The duty alone takes 24% of FOB, which is 37.8% of the farmer's net (96.00 / 253.89).

Step 4. VAT cash flow. On the US$ 292.00 price the buyer adds VAT at 10.5% = US$ 30.66 (ARS 46,909.80). As a state 2 producer, 7% of the net price is withheld: US$ 20.44 (ARS 31,273.20) (RG 4310, art. 43(I)(b)). The buyer pays the remaining US$ 10.22 of VAT to the farmer's CBU (art. 70). ARCA later refunds 85.71% of the withholding, US$ 17.52 (ARS 26,805.60) (art. 61(b)), by the end of the month the VAT return is filed (art. 65). The remaining US$ 2.92 stays as a withholding credit in the farmer's VAT position (unconfirmed). In state 1 the withholding is 5% and the refund 100%; in state 3 the withholding is 8% with no systemic refund.

Step 5. Same farm, later shipment periods. Holding all other assumptions constant:

On 1,000 tonnes, the schedule is worth US$ 11,790 to the farmer between 2026 and December 2027 and US$ 35,370 by December 2028, at a constant FOB price. In practice the FOB price will move far more than the schedule, and exporters price the forward schedule into their bids.

Reading the result. The legal levers a producer controls are SISA state (VAT cash flow), the IIBB tramo, and storage decisions. The DJVE shipment period is chosen by the exporter, not the farmer; a farmer can only capture the schedule by selling forward to an exporter who registers a later shipment period.

Example 2: a foreign investor leasing versus buying 1,000 hectares

Facts (assumptions). Crop land in the core zone of Buenos Aires province, outside any border security zone. Purchase price US$ 10,000 per hectare [assumption]. Cash rent US$ 250 per hectare per year, paid in pesos at the official rate [assumption]. Investor's cost of capital 5% a year [assumption]. Rural property tax US$ 12/ha a year [assumption; PBA scale not computed]. Purchase transaction costs (stamp tax, notary, registry) 3% of price, spread over 10 years [assumption; provincial stamp tax]. Insurance and upkeep of improvements US$ 5/ha a year [assumption]. Lease stamp tax 1% of the total value of a 3 year contract [assumption; PBA stamp tax rate on leases]. Peso figures at the MEP rate of ARS 1,563.90 as required by some secondary summaries.

Step 1. Capital. Buying: 1,000 × 10,000 = US$ 10,000,000 (ARS 15,639,000,000). Leasing: no capital for land; working capital only.

Step 2. Annual cost of owning.

Step 3. Annual cost of leasing.

Step 4. Comparison. Owning costs US$ 294,500 a year more (ARS 460,568,550). Ownership breaks even only if the land appreciates by about 2.9% a year in dollar terms (294,500 / 10,000,000) [the figure depends entirely on the assumptions]. The legal differences matter as much as the arithmetic:

• Tenure. A lease gives 3 years of protected tenure (Law 13.246, art. 4), extendable by agreement, and up to 20 years if the tenant must make long term improvements (art. 45). Ownership gives permanent control.
• Contract limits. The landlord cannot oblige the tenant to sell the crop to a given buyer or buy inputs from a given supplier (art. 17). An investor who wants to bundle land with offtake must do it by separate commercial contracts and accept that tying clauses in the lease are void.
• Price in money. A cash lease must have a price in money (art. 2). Rent expressed in tonnes of produce looks like a fixed quantity of fruits, which is prohibited for sharecropping (art. 32) (unconfirmed).
• Withholding. The tenant, if a withholding agent, withholds income tax on rent: 6% for a registered landlord above ARS 11,200 a month (RG 830 Annex VIII, code 32), and the maximum rate without a SISA registration code (RG 4310, art. 34). For a landlord resident abroad, the non resident withholding regime applies instead.
• Foreign ownership. Since DNU 70/2023, art. 154, no national cap applies to the purchase, but border zone consent and the residual legal risk described in section 9 do.
• Taxes on holding. A foreign individual owning land directly pays personal assets tax on Argentine assets; a company owning the land may pay personal assets tax as substitute taxpayer on its shares held by individuals or foreign entities.

Cost to do it (buy): US$ 10 million capital, about 3% transaction costs, deed and registration in weeks to months depending on the province and on border zone consent (unconfirmed). Cost to do it (lease): first year rent plus stamp tax, signature certification fees (unconfirmed), SISA upload the same day if the landlord accepts promptly.

Example 3: a DJVE timing check under Decree 423/2026

An exporter sells 30,000 t of soybeans at US$ 400 FOB in November 2026. If the DJVE declares a shipment period starting 1 December 2026, the rate is 24% (US$ 2,880,000 of duty). If the buyer accepts a shipment period starting 1 January 2027, the rate is 23.75% (US$ 2,850,000), a saving of US$ 30,000, or US$ 1.00 per tonne. In ARS at the hypothetical official rate of 1,530.00 the saving is ARS 45,900,000 (US$ 29,350 at MEP). The DJVE must then be fulfilled with at least 90% shipped within its validity (Law 21.453, art. 9), and if the shipment slips beyond the validity the exporter faces the 15% penalty on the unfulfilled part. The rules on how far ahead a shipment period may be declared are in the DJVE implementing rules not held in the sources (unconfirmed).

Practical traps

1. RUCA references in old contracts and checklists. Due diligence lists, credit policies and supply contracts still ask for a "RUCA matrícula". Since 6 May 2025 the right evidence is SISA registration (grain) or SIOCAL (meat) (Res. SAGyP 50/2025, arts. 4, 5 and 11).
2. "Partial repeal" of the Rural Land Law. The whole of Law 26.737 was repealed (DNU 70/2023, art. 154). Do not apply the 1,000 hectare or 15% caps. But do not forget border zones, and disclose the residual risk of a future change.
3. Foreign landlords must comply with SISA through a local representative (RG 4310, art. 1, last paragraph). A foreign fund that owns land and leases it out cannot ignore SISA.
4. No SISA registration code, maximum withholding. If the lease is not uploaded and accepted in SISA, the tenant must withhold income tax at the highest Annex VIII rate without the non taxable minimum (RG 4310, art. 34).
5. State 2 is the default. New entrants start in state 2 (RG 4310, art. 3(b)) and suffer 7% VAT withholding with an 85.71% refund. Upgrading takes 24 months.
6. Refund lost through unrelated debts. Since RG 5894/2026, the systemic refund is credited only if the producer has no due debts of any kind with ARCA and the account is a savings or current account (art. 64).
7. Short leases are not always outside Law 13.246. A chain of "accidental" contracts on the same land that adds up to more than two harvests, or a new contract signed less than a year after the previous one, falls under the law and its 3 year minimum (art. 39).
8. Tying clauses are void. A lease that obliges the tenant to sell the harvest to the landlord's trading arm or buy seed from a given company is void on those points, except contracts with registered seed breeders (art. 17).
9. Sharecropping with a fixed quantity is illegal. Agreeing a fixed number of tonnes as the landowner's share is prohibited (art. 32), and so is a share plus an extra based on price or yield (art. 42).
10. Duty conditions on promotional windows. Temporary cuts required fast FX settlement (95% in 15 business days under Decree 38/2025; 90% in 3 business days under Decree 682/2025). Failure meant the full prior rate and exclusion until paid.
11. Rate increases between DJVE and shipment. Keep proof of stock or purchase contracts dated before any increase (Law 26.351, art. 1).
12. RENSPA cut off. Producers who missed the 90 day RENSPA update under SENASA Res. 679/2026 lose their RENSPA, which blocks SENASA certificates and, indirectly, sales and movements (unconfirmed).
13. RIGI is not a general agro incentive. Do not plan an agro project on RIGI benefits unless it fits forestry, infrastructure, energy (bioenergy), oil and gas (fertilizers) or technology (biotech) and exceeds USD 200 million (Law 27.742, arts. 167 and 173; Decree 749/2024, art. 1(n)).
14. Saved seed and royalties. Art. 27 of the Seeds Law protects own use. Trait owners rely on contracts and on control at delivery points; make sure your seed purchase and grain delivery contracts say what is owed (unconfirmed).
15. Gross income on rent. Leasing out land is taxed as real estate services (PBA class 6810 at 5%), not at the 0.75% primary production rate.

Recent changes

• 6 Aug 2024. Decree 697/2024 resets duties; cow meat A to E and dairy at 0%.
• 27 Jan 2025. Decree 38/2025: 0% for many regional products; temporary grain cuts to 30 June 2025 with 95% settlement in 15 business days.
• 6 May 2025. RUCA abolished; grain operators move to SISA and meat and dairy to SIOCAL (Res. SAGyP 50/2025, in force 6 May 2025). SISA category module rewritten (RG 5686/2025).
• 1 Jul 2025. Decree 439/2025 extends some cuts to 31 March 2026 (later repealed by Decree 526/2025).
• 1 Aug 2025. Permanent cuts: soybeans 26%, wheat and maize 9.5%, beef 5% (Decree 526/2025, BO 31 July 2025, in force the next day).
• 25 Aug and 3 Sep 2025. Congress rejects Decree 462/2025 (which dissolved INASE); DNU 627/2025 restores the original Seeds Law text and INASE.
• 23 Sep 2025. 0% grain window to 31 October 2025 or USD 7,000 million, with 90% settlement in 3 business days (Decree 682/2025). DJVE validity extended 360 days for older DJVEs (Res. SAGyP 184/2025 and 185/2025).
• 1 Nov 2025. New SISA risk states (RG 5771/2025, BO 14 October 2025, in force the first day of the following month).
• 12 Dec 2025. Soybeans 24%, wheat 7.5%, maize 8.5% (Decree 877/2025).
• 19 Feb 2026. RIGI window extended one year (Decree 105/2026).
• 11 Mar 2026. New GMO authorisation framework with fixed review times (MECON Res. 255/2026).
• 4 Jun 2026. Wheat and barley to 5.5%; monthly schedule for soybean, maize, sorghum, sunflower and products to December 2028; biodiesel schedule (Decree 423/2026, BO 3 June 2026, in force the next day).
• 6 Jul 2026. SIOCAL annex replaced, dairy excluded (Res. SAGyP 103/2026).
• 30 Jul 2026. Compulsory RENSPA update within 90 days (SENASA Res. 679/2026).
• 1 Sep 2026. SISA filing windows widened (IP1 September to October, IP2 December to February) and stricter refund conditions (RG 5894/2026).

Pending changes

• Duty schedule after December 2028. Decree 423/2026 stops at 15% for soybeans from 1 December 2028. Further cuts depend on new decrees; the recitals tie them to the fiscal surplus.
• Congressional and judicial status of DNU 70/2023, art. 154 (unconfirmed).
• DNU 627/2025 before Congress. As a DNU it is itself subject to Law 26.122 (unconfirmed).
• DJVE implementing rules. Decrees 1177/1992 and 654/2002 and Agriculture Secretariat resolutions on DJVE terms and registry openings and closures (unconfirmed).
• SISA "Anexo II" parameters for states, published on ARCA's "Actividades Agropecuarias" microsite, are not in the sources (unconfirmed).
• RG 830 Annex VIII amounts for rural rent may have been updated since the table held (unconfirmed).
• Seed royalties. No statutory royalty regime was found; any reform of the Seeds Law would be a change to watch (unconfirmed).
• RIGI closing date around 8 July 2027 and any new sector added by law (unconfirmed).
• Provincial IIBB outside Buenos Aires province (unconfirmed).

FAQ

1. What is the export duty on soybeans today? 24% for DJVEs with a shipment period starting in 2026. It falls monthly to 21% from 1 December 2027 and to 15% from 1 December 2028 (Decree 423/2026, Annex II). Soybean oil and meal are at 22.5% in 2026 and fall to 14%.

2. And on wheat, maize and beef? Wheat and barley 5.5% since 4 June 2026 (Decree 423/2026, Annex I). Maize 8.5% in 2026, falling to 5.5% by December 2028 (Annex II). Bovine meat 5% (Decree 526/2025 annex), with 0% for the cow category A to E (Decree 697/2024, art. 2).

3. Which date fixes the duty I pay? For grain under Law 21.453, the rate and base in force when the sale is closed and the DJVE registered (art. 6), and, under Decree 423/2026, the start of the declared shipment period (art. 2). The peso conversion uses the exchange rate on the date of the customs export declaration (Law 21.453, art. 6). If rates rise in between, you must prove you held the grain or pay the higher rate (Law 26.351).

4. Do I still need RUCA? No. RUCA was abolished from 6 May 2025. Grain operators are registered in SISA; meat operators in SIOCAL (Res. SAGyP 50/2025). Dairy operators were taken out of SIOCAL in July 2026 (Res. SAGyP 103/2026).

5. Can a foreigner buy farmland in Argentina? Yes. The national caps of the Rural Land Law were repealed in full by DNU 70/2023, art. 154. Land in border security zones still needs prior consent. The repeal was made by decree, and the sources hold no record of how Congress or the courts have treated art. 154, so there is residual legal risk (unconfirmed).

6. What is the minimum term of a rural lease? Three years for cash leases and land sharecropping (Law 13.246, arts. 4 and 22). Up to 20 years if the tenant must make long term improvements (art. 45). Contracts for one or two harvests, or grazing for up to a year, are outside the law (art. 39).

7. Can the rent be fixed in tonnes of soybeans? The law defines a lease as use of land for "a price in money" (art. 2) and forbids, in sharecropping, a fixed quantity of produce or its money equivalent (art. 32). Contracts that fix rent in quintals and pay the peso equivalent are common in practice, but their classification is a legal question the sources do not resolve (unconfirmed).

8. How long do I have to bring in export dollars from grain? 30 calendar days from the customs shipment completion for the grain and oilseed codes in FX rules point 7.1.2.1, and in any case 20 business days from collection (point 7.1.1). See Export proceeds.

9. Why was 7% of the VAT withheld on my soybean sale? Because you are a producer in SISA state 2 (RG 4310, art. 43(I)(b)). ARCA refunds 85.71% of it, normally in the month you file the VAT return (arts. 61 and 65), provided you have no due debts and your account is a savings or current account (art. 64).

10. Can my agro project use RIGI? Only if it fits a listed sector: forestry industry, infrastructure (for example a port), energy (bioenergy), oil and gas (fertilizers) or technology (biotechnology), and invests at least USD 200 million (Law 27.742, arts. 167 and 173; Decree 749/2024, art. 1(n)). Farming and food processing as such are not listed.

11. Do I pay royalties on saved soybean seed? The Seeds Law lets a farmer reserve and sow seed for own use without infringing the variety title (art. 27). Royalties for traits and varieties are set by contract; no statutory royalty regime was found in the sources (unconfirmed).

12. How long does a GMO approval take? Under MECON Res. 255/2026, art. 4: up to 120 business days for the agroecosystem risk review and 120 for SENASA's food and feed review (they can run in parallel), plus 30 business days for the market impact opinion, with clocks paused while the applicant answers questions.

13. What gross income tax does a farmer pay in Buenos Aires province? 0.75% on crop and cattle sales in 2026, or 0% if prior year total income did not exceed ARS 163,364,760 (US$ 104,459) (PBA Law 15.558, art. 20). Rent from leasing out land is taxed as real estate services at 5%.

Primary sources

• Decree 697/2024
• Decree 38/2025
• Decree 526/2025 and annex
• Decree 682/2025 and annex image
• Decree 685/2025
• Decree 726/2025
• Decree 877/2025 and annex
• Decree 423/2026 and annex images
• Decree 566/2026
• Law 21.453 (updated text)
• AFIP RG 4310/2018 (SISA, updated text)
• Law 13.246 (updated text)
• DNU 70/2023
• Law 20.247 (updated text)
• Law 27.742, Title VII
• BCRA, Exterior y Cambios ordered text updated to Com. A 8481 of 14 September 2026
• *Infoleg searches used to identify ids (files `search_*.txt` in this folder)

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